NEW ROCHELLE, NY (July 21, 2026) — New York State filed a $1,033.04 tax warrant against Jack’s Treehouse LLC of 7 Emerson Ave. with the Westchester County Clerk on May 25, 2016, after the state Department of Labor and Department of Taxation and Finance assessed a penalty against the company for failing to file or late-filing an NYS-45 return for the second quarter of 2015.
The warrant, issued in the name of “The People of The State of New York,” states that a Failure to File/Late File NYS-45 penalty assessment was found due under Section 685(v)(1) of the Tax Law or Section 581(2)(b) of the Labor Law. According to the warrant, Assessment ID L044091428 covers the 2015 second-quarter period and carries a $1,000 penalty, plus $33.04 in interest calculated from the due date through May 19, 2016, for a total of $1,033.04.
The warrant was signed, sealed and issued at Albany on May 19, 2016, by Lynne A. Camileo, Assistant Director, Adjudication and Determination, for the Commissioner of Labor. It is directed to Greta Brown-Vergare, a UI Employer Compliance Agent III in Westchester County, commanding her to file a copy with the county clerk within five days of receipt, to satisfy the claim out of the real and personal property of the judgment debtor within the county, and to return the money collected to the Department of Labor’s Unemployment Insurance Division within 60 days. The warrant directs the county clerk to enter the amount in the judgment docket against the company.
The filing was received by Westchester County Clerk Timothy C. Idoni’s office at 11:24 a.m. on May 25, 2016, under Index No. 16-00465, with no filing fee, captioned “NYS Dept of Labor.”
A May 20, 2016, cover letter from the Principal Clerk of the Department of Labor’s Central Assignment and Collection Section in Albany asked the county clerk to enter “the attached 47 warrant(s)” in the judgment docket and return the stamped originals.
Jack’s Treehouse LLC appears under Employer Registration Number 51-67220 with a total filed amount of $1,033.04 on the state report “Failure to File Warrants Created on 2016-05-19” for Westchester County.
The warrant was docketed against the company after the New York State Office of Children and Family Services denied a child care license for 7 Emerson Avenue in 2014.
Editor’s note: On July 9, 2026, Sheehan & Partners LLP served four Irish High Court plenary summonses (Record Nos. 3331, 3337, 3338 and 3339/2026P) on behalf of LLCs associated with Robert P. Rubicco. Talk of the Sound continues reporting on matters of public record.
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This article was prepared with the assistance of AI tools under the direction and editing of Robert Cox.
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