NEW ROCHELLE, NY (January 21, 2026) — A satisfaction of judgment was filed with the Westchester County Clerk on Feb. 28, 2018, discharging a $1,037.50 New York State tax warrant against Jack’s Treehouse LLC of 7 Emerson Ave., docketed in April 2017 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 2016.
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 L045642972 covers the 2016 second-quarter period and carries a $1,000 penalty, plus $37.50 in interest calculated from the due date through April 20, 2017, for a total of $1,037.50.
The warrant was signed, sealed and issued at Albany on April 20, 2017, by Lynne A. Camileo, Assistant Director, Adjudication and Determination, for the Commissioner of Labor. It is directed to Lisa Pearson, a UI Employer Compliance Manager in Westchester County, commanding that a copy be filed with the county clerk within five days of receipt, that the claim be satisfied out of the real and personal property of the judgment debtor within the county, and that the money collected be returned to the Department of Labor’s Unemployment Insurance Division within 60 days.
The warrant was filed with Westchester County Clerk Timothy C. Idoni’s office at 3:46 p.m. on April 27, 2017, under Index No. 17-00422, with no filing fee, captioned “NYS Dept of Taxation + Finance” and noted as “50 tax warrants.”
Jack’s Treehouse LLC appears under Employer Registration Number 51-67220 with a total filed amount of $1,037.50 on a state batch list of Westchester County employers, most with warrants of $1,037.50 and others at $1,063.05, with a notation marking the end of Batch 3 for Westchester County.
The warrant was later paid or satisfied. A Satisfaction of Judgment signed at Albany on Feb. 20, 2018, by Lynne Camileo for the Commissioner of Labor states the warrant filed April 27, 2017, in the sum of $1,037.50 “having been wholly paid or satisfied,” with no execution outstanding in the hands of the sheriff of any county in New York, and authorizes and directs the clerk to cancel and discharge it. The satisfaction was filed with the Westchester County Clerk on Feb. 28, 2018.
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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