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New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 1 MICHAEL D ZURAWIN MICHAEL ZURAWIN MICHAEL ZURAWIN 2 IRVING GOLDSTEIN IRVING GOLDSTEIN IRVING GOLDSTEIN IRVING GOLDSTEIN IRVING GOLDSTEIN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 47TH STREET PHOTO INC IRVING GOLDSTEIN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 47TH STREET PHOTO INC IRVING GOLDSTEIN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 47TH STREET PHOTO, INC. 3 FREDERICK GOLDRING INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ULTIMATE SERVICES INC FREDERICK GOLDRING INDIVIDUALLY AND AS RESPONSIBLE PERSON OF STRIKE FORCE PROTECTIVE SERVICES INC FREDERICK GOLDRING INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF STRIKE FORCE PROTECTIVE SERVICES, INC. 4 5 TIN MING CHENG INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF QUEENS MANOR, INC. DAVID DEVOL DAVID DEVOL INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF BAY WATCH YACHTS, LTD. DAVID DEVOL INDIVIDUALLY AND AS RESPONSIBLE PERSON OF BAY WATCH YACHTS LTD. DAVID DEVOL INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF BAY WATCH YACHTS Sales and Use Personal Income Sales and Use Sales and Use Sales and Use Withholding Personal Income Taxpayer Name Tax Type Personal Income Warrant ID E000058332W002 E000058332W033 E000058332W072 E000016348W059 E000016348W070 E000016348W072 E000016348W076 E000016348W055 E000016348W056 E000016348W060 E028165527W001 E028165527W002 E028165527W015 E009701526W006 E000411402W009 E000411402W005 E000411402W006 E000411402W016 Docketed Amount 1,244,141.30 15,303,429.11 165,034.77 4,524,968.89 2,331.63 1,973.91 1,256.74 3,215,168.74 13,195.52 72,645.86 5,683,062.82 695,813.38 647,970.79 5,252,137.20 9,845.70 2,563,793.46 876,763.29 1,095,934.02 5,252,137.20 4,546,336.47 7,026,846.99 7,831,541.29 Total Docketed Balance Amt 16,712,605.18 Docket Date Mar 16, 2004 Nov 21, 2006 Oct 10, 2012 Aug 26, 1999 Feb 26, 2007 Aug 26, 2008 Feb 13, 2013 Aug 15, 1995 Aug 15, 1995 Aug 26, 1999 Dec 30, 2008 Apr 28, 2009 Dec 18, 2012 Jul 24, 2012 Dec 18, 2007 Jun 10, 2004 Jun 15, 2006 Feb 8, 2013 County PUTNAM NEW YORK NEW YORK KINGS KINGS KINGS KINGS KINGS KINGS KINGS ALBANY ALBANY ALBANY QUEENS SUFFOLK NASSAU NASSAU SUFFOLK

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New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 5 6 LTD. WILLIAM P NORTON INDIVIDUALLY AND AS RESPONSIBLE PERSON OF BAY WATCH YACHTS, LTD. WILLIAM P NORTON INDIVIDUALLY AND AS RESPONSIBLE PERSON OF BAY WATCH YACHTS, LTD. WILLIAM P NORTON INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF BAY WATCH YACHTS, LTD. 7 JUDITH R WHITMER AND/OR ROBERT M VERNON ROBERT M VERNON INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ECONOMOTORS INC ROBERT M VERNON INDIVIDUALLY AND AS RESPONSIBLE PERSON OF VARIETY MOTORS INC. 8 SAVERIO GALASSO III SAVERIO GALASSO III SAVERIO GALASSO III SAVERIO GALASSO III INDIVIDUALLY AND AS RESPONSIBLE PERSON OF NATIONWIDE COMMUNICATIONS, INC. SAVERIO GALASSO III INDIVIDUALLY AND AS RESPONSIBLE PERSON OF SAMSON SANITATION, INC. SAVERIO GALASSO III SAVERIO GALASSO III INDIVIDUALLY AND AS RESPONSIBLE PERSON OF INNOVATIVE DISPLAYS INC.. 9 MATTHEW A KENNEY MATTHEW A KENNEY MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CAFE M LLC MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NICA'S LLC Withholding Personal Income Sales and Use Sales and Use Personal Income Sales and Use Taxpayer Name Tax Type Sales and Use Sales and Use E021608040W001 E021608040W002 E021608040W013 E731014434W006 E731014392W001 E731014392W002 E012047315W022 E012047315W023 E012047315W027 E012047315W002 E012047315W005 E012047315W026 E012047315W006 E009636393W027 E009636393W068 E009636393W004 E009636393W005 2,563,793.46 876,763.29 1,041,065.83 153,103.27 2,956,646.00 788,994.97 3,433,553.77 10,488.98 17,583.27 4,099.79 14,473.42 2,979.87 15,294.43 19,086.71 20,917.88 326,440.15 81,493.19 3,342,758.21 3,498,473.53 3,898,744.24 Warrant ID Docketed Amount Total Docketed Balance Amt 4,546,336.47 4,481,622.58 Jun 10, 2004 Jun 15, 2006 Mar 4, 2013 May 23, 2012 Nov 7, 2007 Nov 7, 2007 Sep 23, 2009 Dec 24, 2009 Mar 26, 2012 Jan 12, 1998 Jun 8, 1999 Mar 26, 2012 Jun 8, 1999 Feb 2, 2006 Oct 10, 2012 Jan 11, 2002 Jun 25, 2002 NASSAU NASSAU NASSAU ERIE ERIE ERIE NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NEW YORK ALBANY NEW YORK NEW YORK Docket Date County

Personal Income

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New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 9 Taxpayer Name MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CULINARY ADVENTURES MANAGEMENT, INC. MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MEZZE 44, INC. MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NEW YORK FOOD COMPANY, LLC MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THE MATTHEW KENNEY GROUP, LLC MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 12 EAST 22ND STREET CAFE, LLC MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MEZZE 44 INC. MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CULINARY ADVENTURES MANAGEMENT, INC MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THE MATTHEW KENNEY GROUP, LLC MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 12 EAST 22ND CAFE, LLC MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CULINARY ADVENTURES MANAGEMENT, INC. MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSBILE PERSON OF MEZZE 44, INC. MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NEW YORK FOOD COMPANY, LLC MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THE MATTHEW KENNEY GROUP, LLC MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NICA'S LLC MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MEZZE 44, INC. MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CULINARY ADVENTURES MANAGEMENT, INC MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THE MATTHEW Withholding Tax Type Sales and Use Warrant ID E009636393W010 E009636393W012 E009636393W014 E009636393W016 E009636393W018 E009636393W024 E009636393W028 E009636393W030 E009636393W032 E009636393W011 E009636393W013 E009636393W015 E009636393W017 E009636393W022 E009636393W025 E009636393W029 E009636393W031 Docketed Amount 112,535.58 65,569.32 291,720.57 184,032.75 482,048.55 81,377.21 173,033.51 10,358.98 975,793.96 10,185.91 4,189.17 124,077.12 26,929.88 12,567.21 4,432.13 26,080.18 45,693.11 Total Docketed Balance Amt 3,342,758.21 Docket Date Oct 29, 2002 Oct 29, 2002 Oct 29, 2002 Oct 29, 2002 Oct 29, 2002 Oct 20, 2003 Feb 2, 2006 Feb 2, 2006 Feb 2, 2006 Oct 29, 2002 Oct 29, 2002 Oct 29, 2002 Oct 29, 2002 Aug 18, 2003 Aug 18, 2004 Feb 2, 2006 Feb 2, 2006 County NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK

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New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 9 KENNEY GROUP, LLC MATTHEW A KENNEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 12 EAST 22ND STREET CAFE, LLC 10 FRANK RICCARDI INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ANTON SECURITIES, INC. FRANK RICCARDI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ANTON SECURITIES, INC. 11 HORACE J DAVIS III INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF TRINSIC COMMUNICATIONS, INC. HORACE J DAVIS III 12 MICHAEL MORROW INDIVIDUALLY AND AS RESPONSIBLE PERSON OF CONSUMER FENCE CORP MICHAEL MORROW INDIVIDUALLY AND AS RESPONSIBLE PERSON OF CONSUMER FENCE WEST CORPORATION MICHAEL MORROW INDIVIDUALLY AND AS RESPONSIBLE PERSON OF CONSUMER FENCE CORP MICHAEL MORROW INDIVDUALLY AND AS RESPONSIBLE PERSON OF CONSUMER FENCE CORP MICHAEL MORROW INDIVIDUALLY AND AS RSPONSIBLE PERSON OF CONSUMER FENCE CORP MICHAEL MORROW INDIVIDUALLY AND AS RESPONSIBLE PERSON OF CONSUMER FENCE WEST CORPORATION MICHAEL MORROW INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CONSUMER FENCE WEST CORPORATION MICHAEL MORROW INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CONSUMER FENCE CORP. MICHAEL MORROW INDIVIDUALLY AND AS RESPONSIBLE PERSON OF CONSUMER FENCE CORP Withholding Sales and Use Sales and Use Sales and Use Taxpayer Name Tax Type Withholding E009636393W033 E023234966W008 E023234966W013 E028967662W001 E028967662W010 E134815050W002 E134815050W003 E134815050W009 E134815050W010 E134815050W013 E134815050W020 E134815050W028 E134815050W029 E134815050W011 264,195.14 42,511.57 3,176,456.53 904,277.00 1,903,027.79 130,247.77 23,432.56 50,118.28 40,088.86 28,020.05 36,192.61 615,085.36 1,692,404.30 1,263.47 2,619,792.78 2,807,304.79 3,218,968.10 Warrant ID Docketed Amount Total Docketed Balance Amt 3,342,758.21 Feb 2, 2006 Apr 5, 2007 Sep 17, 2012 Jun 18, 2008 May 8, 2012 Nov 15, 2005 Nov 15, 2005 Feb 24, 2006 Apr 24, 2006 Oct 4, 2006 Jul 27, 2007 Dec 31, 2012 Dec 31, 2012 May 8, 2006 NEW YORK NASSAU NASSAU ALBANY ALBANY SUFFOLK SUFFOLK SUFFOLK SUFFOLK SUFFOLK SUFFOLK SUFFOLK SUFFOLK SUFFOLK Docket Date County

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New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 12 Taxpayer Name MICHAEL MORROW INDIVIDUALLY AND AS RESPONSIBLE PERSON OF CONSUMER FENCE CORP MICHAEL MORROW INDIVIDUALLY AND AS RESPONSIBLE PERSON OF CONSUMER FENCE WEST CORPORATION 13 MICHAEL E SMITH AND/OR NICOLE A SMITH MICHAEL E SMITH MICHAEL E SMITH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THE GRIFFIN SECURITY AGENCY, INC MICHAEL E SMITH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF WINTONCLYFF PROTECTIVE SERVICES, INC. MICHAEL E SMITH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF WINTONCLYFF PROTECTIVE SERVICES, INC MICHAEL E SMITH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF WINTONCLYFF PROTECTIVE SERVICES, INC. MICHAEL E SMITH 14 AL POE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA 417-425 FULTON STREET, LLC AL POE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA LINDEN AVENUE, LLC AL POE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA UTICA AVENUE, LLC AL POE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA KNAPP STREET, LLC AL POE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA CROSS BAY BOULEVARD, LLC AL POE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA 510 FULTON STREET, LLC AL POE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA FT. HAMILTON PARKWAY, LLC AL POE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA CROPSEY AVENUE, LLC AL POE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA FOSTER AVENUE, LLC Sales and Use Personal Income Sales and Use Withholding Tax Type Withholding Warrant ID E134815050W022 E134815050W025 E017622281W036 E017622281W053 E017622281W052 E017622281W003 E017622281W007 E017622281W012 E017622281W039 E026240872W001 E026240872W002 E026240872W003 E026240872W004 E026240872W005 E026240872W006 E026240872W007 E026240872W008 E026240872W009 Docketed Amount 450.00 2,489.52 12,471.07 1,789.51 580,709.43 136,095.56 23,271.89 70,664.11 1,778,182.90 262,562.50 316,585.40 247,407.03 234,348.14 95,385.50 119,644.59 98,829.45 74,612.58 88,384.80 2,523,260.24 2,603,184.47 Total Docketed Balance Amt 2,619,792.78 Docket Date Mar 24, 2008 Jun 26, 2008 Aug 26, 2008 Jan 15, 2013 Jan 15, 2013 Jan 25, 2002 Apr 24, 2003 Nov 1, 2004 Jun 24, 2009 Nov 2, 2011 Nov 2, 2011 Nov 2, 2011 Nov 2, 2011 Nov 2, 2011 Nov 2, 2011 Nov 2, 2011 Nov 2, 2011 Nov 2, 2011 County SUFFOLK SUFFOLK WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER QUEENS WESTCHESTER WESTCHESTER ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY

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New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 14 Taxpayer Name ALFRED POE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA KNAPP STREET, LLC ALFRED POE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA UTICA AVENUE, LLC ALFRED POE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA 417-425 FULTON STREET, LLC ALFRED POE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA FT. HAMILTON PARKWAY, LLC ALFRED POE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA CROSS BAY BOULEVARD, LLC 15 BRIAN BISCOW BRIAN BISCOW BRIAN BISCOW 16 STEVEN L CARLSON INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF RESTAURANT COMPANY OF WNY, INC. STEVEM L CARLSON INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF RESTAURANT COMPANY OF WNY, INC. STEVEN L CARLSON INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THE RESTAURANT COMPANY OF W.N.Y., INC. STEVEN L CARLSON INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF RESTAURANT COMPANY OF WNY, INC. STEVEN L CARLSON INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CAR-KID DEVELOPMENT INC STEVEN L CARLSON INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CARLSON FOOD ENTERPRISES, INC STEVEN L CARLSON INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CAR-KID DEVELOPMENT, INC STEVEN L CARLSON INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CAR-KID DEVELOPMENT INC Withholding Personal Income Sales and Use Sales and Use Tax Type Sales and Use Warrant ID E026240872W010 E026240872W011 E026240872W012 E026240872W013 E026240872W014 E019101232W027 E019101232W046 E019101232W007 E005772537W012 E005772537W013 E005772537W016 E005772537W017 E005772537W030 E005772537W035 E005772537W036 E005772537W031 Docketed Amount 132,870.19 117,228.06 172,442.88 275,987.96 286,971.16 1,552,006.95 53,433.46 909,892.57 108,941.77 149,633.77 64,637.68 134,023.78 71,072.40 1,119,893.43 854,804.52 6,578.57 2,509,585.92 2,515,332.98 Total Docketed Balance Amt 2,523,260.24 Docket Date Jun 5, 2012 Jun 5, 2012 Jun 5, 2012 Jun 5, 2012 Jun 5, 2012 Dec 12, 2007 Aug 27, 2012 Apr 24, 2006 Oct 13, 2000 Dec 22, 2000 Feb 7, 2002 Feb 7, 2002 Apr 26, 2011 Mar 16, 2012 Mar 16, 2012 Apr 26, 2011 County ALBANY ALBANY ALBANY ALBANY ALBANY ROCKLAND ROCKLAND ROCKLAND CHAUTAUQUA CHAUTAUQUA CHAUTAUQUA CHAUTAUQUA CHAUTAUQUA CHAUTAUQUA CHAUTAUQUA CHAUTAUQUA

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New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 17 KUN FUK CHENG KUN FUK CHENG KUN F CHENG A/K/A STEVEN CHENG INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF DRAGON CHENG BUFFET INC. KUN K CHENG A/K/A STEVEN CHENG INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF YES BUFFET INC KUN FUK CHENG A/K/A STEVEN CHENG INDIVIDUALLY AND AS RESPONSIBLE PERSON OF DRAGON CHENG BUFFET INC. KUN FUK CHENG A/K/A STEVEN CHENG INDIVIDUALLY AND AS RESPONSIBLE PERSON OF YES BUFFET INC. KUN FUK CHENG A/K/A STEVEN CHENG INDIVIDUALLY AND AS RESPONSIBLE PERSON OF EVERYDAY BUFFET INC. KUN FUK CHENG A/K/A STEVEN CHENG INDIVIDUALLY AND AS RESPONSIBLE PERSON OF YES BUFFET INC. KUN FUK CHENG A/K/A STEVEN CHENG INDIVIDUALLY AND AS RESPONSIBLE PERSON OF FOOD KING BUFFET INC. KUN FUK CHENG A/K/A STEVEN CHENG INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ALBANY BUFFET INC. 18 CHRISTINA SHONFELD INDIVIDUALLY AND AS RESPONSIBLE PERSON OF AJA CROSSBAY BOULEVARD LLC CHRISTINA SHONFELD INDIVIDUALLY AND AS RESPONSIBLE PERSON OF AJA CROSSBAY BOULEVARD LLC CHRISTINA SHONFELD INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA KNAPP STREET, LLC CHRISTINA SHONFELD INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA UTICA AVENUE, LLC CHRISTINA SHONFELD INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA LINDEN AVENUE, LLC Sales and Use Taxpayer Name Tax Type Personal Income Sales and Use Warrant ID E025730083W007 E025730083W030 E025730083W001 E025730083W002 E025730083W011 E025730083W012 E025730083W013 E025730083W014 E025730083W015 E025730083W016 E102965690W006 E102965690W007 E102965690W039 E102965690W040 E102965690W041 Docketed Amount 2,377.89 179.08 78,213.67 6,416.13 261,072.56 573,831.99 411,064.67 372,856.94 260,487.76 523,694.72 655,346.61 81,792.99 202,640.11 152,141.00 223,495.63 2,419,503.10 Total Docketed Balance Amt 2,490,195.41 Docket Date Mar 19, 2008 May 30, 2012 Jun 28, 2006 Oct 13, 2006 May 13, 2008 May 13, 2008 May 13, 2008 May 13, 2008 May 13, 2008 May 13, 2008 Apr 20, 2010 Apr 20, 2010 Apr 26, 2011 Apr 26, 2011 Apr 26, 2011 County ALBANY QUEENS ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY QUEENS QUEENS QUEENS QUEENS QUEENS

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New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 18 Taxpayer Name CHRISTINA SHONFELD INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA 417-425 FULTON STREET, LLC CHRISTINA SHONFELD INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA KNAPP STREET, LLC CHRISTINA SHONFELD INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA UTICA AVENUE, LLC CHRISTINA SHONFELD INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA 417-425 FULTON STREET, LLC CHRISTINA SHONFELD INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA CROSS BAY BOULEVARD, LLC CHRISTINA SHONFELD INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AJA FT. HAMILTON PARKWAY, LLC 19 DAMON DASH DAMON DASH DAMON DASH DAMON DASH 20 ROBERT STEVENS INDIVIDUALLY AND AS RESPONSIBLE PERSON OF BOB STEVENS APPLIANCES & T.V. INC. ROBERT STEVENS INDIVIDUALLY AND AS RESPONSIBLE PERSON OF BOB STEVENS APPLIANCES & TV INC ROBERT STEVENS INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF BOB STEVENS APPLIANCES & T.V. INC. ROBERT STEVENS INDIVIDUALLY AND AS RESPONSIBLE PERSON OF BOB STEVENS APPLIANCES & TV INC 21 ROBERT H SHAPIRO ROBERT H. SHAPIRO ROBERT H SHAPIRO Withholding Personal Income Sales and Use Personal Income Tax Type Sales and Use Warrant ID E102965690W042 E102965690W045 E102965690W046 E102965690W047 E102965690W048 E102965690W049 E006701377W010 E006701377W129 E006701377W130 E006701377W135 E019295831W001 E019295831W006 E019295831W011 E019295831W007 E123212391W045 E123212391W046 E123212391W047 Docketed Amount 246,198.26 115,065.54 117,228.06 116,759.78 286,971.16 221,863.96 2,093,618.26 40,034.96 88,175.81 53,892.90 204,808.27 35,647.16 1,843,616.60 22,533.88 15,166.46 36,699.09 1,249,201.72 2,015,786.59 2,106,605.91 2,275,721.93 Total Docketed Balance Amt 2,419,503.10 Docket Date May 17, 2011 Jun 5, 2012 Jun 5, 2012 Jun 5, 2012 Jun 5, 2012 Jun 5, 2012 Apr 6, 2007 Feb 22, 2012 May 30, 2012 Oct 30, 2012 Nov 5, 2010 Jul 14, 2011 Sep 18, 2012 Jul 12, 2011 Apr 24, 1998 Jun 21, 2002 Sep 19, 2006 County QUEENS QUEENS QUEENS QUEENS QUEENS QUEENS NEW YORK NEW YORK KINGS KINGS SUFFOLK SUFFOLK ALBANY ALBANY ALBANY ALBANY ALBANY

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New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 21 ROBERT SHAPIRO ROBERT H SHAPIRO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF LANGDALE AVE ASSOCIATES 22 DOMINICK AGOSTINO AND/OR NEILDA AGOSTINO DOMINIC AGOSTINO DOMINICK AGOSTINO INDIVIDUALLY AND AS A OFFICER OF PRONTO 36TH CORP. DOMINICK AGOSTINO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ODD COUPLE PIZZA 42, LTD. DOMINICK AGOSTINO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF PAZZO ENTERPRISES, INC. DOMINICK AGOSTINO DOMINICK AGOSTINO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 976 ENTERPRISES, INC. DOMINICK AGOSTINO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF PAZZO ENTERPRISES, INC. 23 ERIC BROWN ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF GREENWICH STREET PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SMART 81 PARKING CORP. ERIC BROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SMART REGO PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SMART 19 PARKING CORP. Withholding Personal Income Sales and Use Taxpayer Name Tax Type Personal Income Real Property Gain Personal Income Sales and Use Warrant ID E123212391W057 E123212391W006 Docketed Amount 271,034.46 443,684.86 Total Docketed Balance Amt 2,015,786.59 Docket Date Aug 21, 2012 Dec 28, 1995 County ALBANY ALBANY

E007306666W007 E007306666W003 E007306666W006 E007306666W008 E007306666W009 E007306666W012 E007306666W020 E007306666W010 E005630366W149 E005630366W024 E005630366W025 E005630366W026 E005630366W027

16,943.70 54,979.58 51,516.23 259,091.90 80,930.14 1,415,521.40 79,875.61 2,037.45 760.27 69,583.05 41,413.38 9,705.98 164,346.76

1,960,896.01

Oct 31, 2003 Aug 3, 1998 Aug 21, 2003 Jan 23, 2006 Jan 23, 2006 Aug 17, 2010 Nov 14, 2012 Jan 23, 2006

QUEENS NEW YORK QUEENS QUEENS QUEENS QUEENS QUEENS QUEENS NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK

1,932,123.19

Jan 12, 2011 Jul 22, 2003 Jul 22, 2003 Jul 22, 2003 Jul 22, 2003

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New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 23 Taxpayer Name ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SMART 23 PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE OF ROCKET 18 PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NEST PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE OF PAPER CLIP MGMT CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF STAPLER MANAGEMENT CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SMART WEST PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF VILLAGE PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF N.Y.C. HARLEM PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AGREE PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CONTACT PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MAGNET PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SPLASH II PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FORCE PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF KNIFE PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SHRIMP PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MADISON I PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SMART 66 PARKING CORP. ERIC SBROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF PLENUM PARKING CORP. ERIC S BROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SMART CHOICE Tax Type Sales and Use Warrant ID E005630366W028 E005630366W029 E005630366W030 E005630366W031 E005630366W032 E005630366W033 E005630366W034 E005630366W035 E005630366W036 E005630366W037 E005630366W038 E005630366W039 E005630366W040 E005630366W041 E005630366W043 E005630366W044 E005630366W045 E005630366W046 E005630366W051 Docketed Amount 36,230.73 145,626.81 88,245.27 5,743.65 20,956.52 105,222.40 74,079.44 92,475.99 92,249.81 52,116.48 45,556.69 47,221.47 35,158.02 23,057.72 32,558.12 42,158.85 95,061.11 44,002.09 23,719.07 Total Docketed Balance Amt 1,932,123.19 Docket Date Jul 22, 2003 Jul 22, 2003 Jul 22, 2003 Jul 22, 2003 Jul 22, 2003 Jul 22, 2003 Jul 23, 2003 Jul 23, 2003 Jul 23, 2003 Jul 23, 2003 Jul 23, 2003 Jul 23, 2003 Jul 23, 2003 Jul 23, 2003 Jul 23, 2003 Jul 23, 2003 Jul 23, 2003 Jul 23, 2003 Dec 13, 2004 County NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK

March 2013

10

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 23 PARKING CORP. ERIC S BROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SMART 81 PARKING CORP. ERIC S BROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ROFRE CORP. ERIC S BROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF BIG SCHERM CORP. ERIC S BROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF LITTLE SCHERM CORP. ERIC S BROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SMITH PARKING CORP. ERIC S BROWN INDIVDUALLY AND AS A RESPONSIBLE PERSON OF JABBA MANAGEMENT CORP. ERIC S BROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF LOBSTER PARKING CORP. ERIC S BROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MADISON I PARKING CORP ERIC S BROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON FOR NYC 37 CORP. ERIC S BROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON FOR SHRIMP PARKING CORP. ERIC S BROWN INDIVIDUALLY AND AS A RESPONSIBLE PERSON FOR STAPLER MANAGEMENT CORP. ERIC BROWN INDIVIDUALLY AND AS RESPONSIBLE PARTNER OF KC THIRD AVENUE PARKING LLC ERIC BROWN ERIC BROWN INDIVIDUALLY AND AS RESPONSIBLE PARTNER OF KC THIRD AVENUE PARKING LLC 24 STUART H EHRENBERG STUART H EHRENBERG STUART H EHRENBERG STUART H EHRENBERG Sales and Withholding Personal Income Taxpayer Name Tax Type Sales and Use Warrant ID Docketed Amount Total Docketed Balance Amt 1,932,123.19 E005630366W052 E005630366W053 E005630366W054 E005630366W055 E005630366W056 E005630366W057 E005630366W058 E005630366W059 E005630366W090 E005630366W091 E005630366W117 E005630366W147 E005630366W156 E005630366W148 E008249821W018 E008249821W021 E008249821W028 E008249821W007 46,117.02 28,519.34 25,440.97 24,519.96 2,633.44 108,321.31 24,261.96 33,938.69 12,342.91 2,023.93 25,479.00 82,434.27 126,469.36 2,371.35 115.66 450.24 7,814.27 1,907,301.83 1,915,682.00 Dec 13, 2004 Dec 13, 2004 Dec 13, 2004 Dec 13, 2004 Dec 13, 2004 Dec 13, 2004 Dec 13, 2004 Dec 13, 2004 Sep 27, 2006 Sep 27, 2006 Feb 8, 2007 Dec 7, 2010 Feb 20, 2013 Dec 7, 2010 Jul 16, 2004 Mar 26, 2007 Aug 13, 2012 Dec 21, 2001 NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NASSAU NASSAU NASSAU NASSAU Docket Date County

March 2013

11

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 24 25 MICHAEL J MACLEOD INDIVIDUALLY AND AS RESPONSIBLE PERSON OF MJM STUDIOS OF NEW YORK INC MICHAEL J MACLEOD INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MJM STUDIOS OF NEW YORK, INC. 26 ROLANDO LANTIGUA AND/OR KISHA LANTIGUA ROLANDO LANTIGUA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF RANCHO JUBILEE RESTAURANT INC. ROLANDO LANTIGUA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF EL GENERALISIMO RESTAURANT INC. ROLANDO LANTIGUA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF FOGARATE CIGAR, INC. ROLANDO LANTIGUA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF TRIO'S CAFE & LOUNGE, INC. ROLANDO LANTIGUA INDIVIDUALLY AND AS REPONSIBLE PERSON OF EL GENERALISIMO RESTAURANT INC. ROLANDO LANTIGUA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF RANCHO JUBILEE RESTAURANT, INC. ROLANDO LANTIGUA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF TRIO'S CAFE & LOUNGE, INC. 27 28 JOAN M BECKWITH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF DAVID T BECKWITH ENTERPRISES INC. ABDURRASHID SALAAM ABDUR RASHID SALAAM INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF TAQWA SECURITY INC. ABDURRASHID SALAAM INDIVIDUALLY AND AS RESPONSIBLE PERSON OF SAFE & SECURED PROTECTIVE SERVICES INC. Sales and Use Personal Income Sales and Use Personal Income Sales and Use Taxpayer Name Tax Type Use Sales and Use E023959894W001 E023959894W013 E016546774W028 E016546774W002 E016546774W003 E016546774W004 E016546774W005 E016546774W025 E016546774W026 E016546774W027 E129187024W001 E022613946W023 E022613946W001 E022613946W025 1,642,466.91 263,026.73 20,497.36 100,269.26 993,346.73 62,808.63 500,821.86 22,166.91 129,502.12 42,283.18 1,871,683.73 35,582.05 454,650.67 483,510.14 1,871,683.73 1,839,394.94 1,871,696.05 Warrant ID Docketed Amount Total Docketed Balance Amt 1,915,682.00 1,905,493.64 Jun 29, 2005 Dec 11, 2012 Dec 11, 2012 Aug 9, 2011 Aug 9, 2011 Aug 9, 2011 Aug 9, 2011 Jan 24, 2012 Jun 6, 2012 Jun 6, 2012 Dec 19, 2012 Jan 24, 2012 May 25, 2004 Jul 31, 2012 ORANGE ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY BROOME ALBANY ALBANY ALBANY Docket Date County

March 2013

12

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 28 29 Taxpayer Name ABDURRASHID SALAAM INDIVIDUALLY AND AS RESPONSIBLE PERSON OF T. S. I. SPECIAL SERVICES INC. RAFAEL CASTILLO RAFAEL CASTILLO 30 31 32 VIVIANA CASTILLO JANIRA BUENO RICHARD A NEUGEBAUER INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ALASKAN OIL, INC. RICHARD A NEUGEBAUER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CLEMETT & CO., INC. RICHARD A NEUGEBAUER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CLEMETT & CO., INC. RICHARD A NEUGEBAUER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ALASKAN OIL, INC. RICHARD A NEUGEBAUER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CLEMENT & CO.,INC. RICHARD A NEUGEBAUER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CLEMETT & CO., INC. RICHARD A NEUGEBAUER INDIVIDUALLY AND AS RESPONSIBLE PERSON FOR ALASKAN OIL, INC. 33 ALLEN ROSENBERG AND/OR MIA ROSENBERG ALLEN ROSENBERG INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ALROSE ALLEGRIA LLC ALLEN ROSENBERG INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ALROSE ALLEGRIA LLC Personal Income Sales and Use Tax Type Sales and Use Personal Income Personal Income Personal Income Sales and Use Warrant ID E022613946W026 E026813899W006 E026813899W001 E301015433W001 E038876480W001 E011270901W001 E011270901W003 E011270901W005 E011270901W007 E011270901W008 E011270901W012 E011270901W019 E632010504W003 E632010504W021 E632010504W023 Docketed Amount 865,652.08 1,716,900.98 8,239.85 1,714,433.48 1,698,743.31 297,762.21 35,460.95 8,926.94 345,336.01 86,471.84 242,944.81 627,051.05 577,560.82 776,397.60 110,655.36 1,626,541.68 1,714,433.48 1,698,743.31 1,643,953.81 Total Docketed Balance Amt 1,839,394.94 1,725,140.83 Docket Date Jul 31, 2012 Feb 20, 2013 Nov 16, 2006 Feb 13, 2013 Jan 23, 2013 Jun 4, 2004 Aug 24, 2004 Nov 10, 2004 Feb 10, 2005 Apr 20, 2006 May 16, 2008 May 30, 2012 Aug 26, 2009 Dec 1, 2011 May 14, 2012 County ALBANY ALBANY NEW YORK BRONX ALBANY ONONDAGA ONONDAGA ONONDAGA ONONDAGA ONONDAGA ONONDAGA ONONDAGA NASSAU NASSAU NASSAU

March 2013

13

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 33 34 Taxpayer Name ALLEN ROSENBERG INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ALROSE ALLEGRIA LLC JUNE D SPIRER JUNE D SPIRER INDIVIDUALLY AND AS RESPONSIBLE PERSON OF TRATTORIA TOSCANA, LTD. JUNE D SPIRER JUNE D SPIRER INDIVIDUALLY AND AS RESPONSIBLE PERSON OF TRATTORIA TOSCANA, LTD. 35 TATYANA VARZAR INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ON THE BOARDWALK CAFE, INC TATYANA VARZAR INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 3152 RESTAURANT, INC 36 CHAIM KAMINETZKY CHAIM KAMINETZKY AND/OR BARBARA KAMINETZKY CHAIM KAMINETZKY CHAIM KAMINETZKY 37 NELLO A. BALAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 1818 REST. CORP. T/A NELLO'S NELLO BALAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF: 999 RESTAURANT CORP. T/A NELLO NELLO BALAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 999 RESTAURANT CORP. NELLO BALAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 999 RESTARANT CORP T/A NELLO NELLO BALAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 999 RESTAURANT CORP NELLO BALAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF K-2 REST. CORP. NELLO BALAN INDIVIDUALLY AND AS RESPONSIBLE PERSON OF K-2 REST. CORP. Sales and Use Personal Income Withholding Sales and Use Tax Type Withholding Personal Income Sales and Use Warrant ID E632010504W022 E007550098W007 E007550098W014 E007550098W018 E007550098W015 E033368793W001 E033368793W002 E001073651W007 E001073651W008 E001073651W013 E001073651W021 E022525964W001 E022525964W011 E022525964W012 E022525964W013 E022525964W018 E022525964W019 E022525964W023 Docketed Amount 161,927.90 295,925.25 1,001,326.72 309,385.38 3,427.11 300,695.36 1,263,796.26 1,163,737.02 108,734.65 7,136.37 283,354.17 94,084.30 704,608.70 485,623.46 246,182.02 24,569.23 121,197.34 108,186.67 1,414,959.60 1,562,962.21 1,564,491.62 Total Docketed Balance Amt 1,626,541.68 1,610,064.46 Docket Date May 14, 2012 Jun 15, 2010 Mar 8, 2011 Aug 21, 2012 Mar 8, 2011 Jan 23, 2013 Jan 23, 2013 Feb 9, 2010 Feb 9, 2010 May 15, 2012 Feb 20, 2013 Dec 12, 2003 Dec 1, 2008 Mar 25, 2009 Jul 24, 2009 Jul 14, 2010 Jul 14, 2010 Oct 14, 2011 County NASSAU ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY QUEENS QUEENS QUEENS QUEENS NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU

March 2013

14

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 37 Taxpayer Name NELLO A BALAN INDIVIDUALLY AND AS RESPONSIBLE PERSON OF 1818 REST. CORP. NELLO BALAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF TD SOURCE, INC. 38 RAYMOND W MILNARIK JR RAYMOND W MILNARIK JR INDIVIDUALLY AND AS A RESPONSIBLE PERSON FOR CORRECT ENERGY ENVIRONMENTS, INC. RAYMOND W MILNARIK JR INDIVIDUALLY AND AS RESPONSIBLE PERSON OF CORRECT ENERGY ENVIRONMENTS, INC. 39 40 DAVID H BROOKS HOWARD L SCHWEITZER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AMERICAN HOSPITALITY GROUP, LLC HOWARD L SCHWEITZER INDIVIDUALLY AS A RESPONSIBLE PERSON OF AMERICAN HOSPITALITY GROUP, LLC 41 SUNIL MIR INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CP JFK LLC D/B/A CROWNE PLAZA JFK SUNIL MIR INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF: CP JFK LLC D/B/U CROWNE PLAZA JFK SUNIL MIR SUNIL MIR INDIVIDUALLY AND AS RESPONSIBLE PERSON OF CP JFK LLC SUNIL MIR SUNIL MIR 42 CHARLES S MORAIS INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CP JFK LLC D/B/A CROWNE PLAZA JFK CHARLES MORAIS INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF: CP JFK LLC D/B/U CROWNE PLAZA JFK CHARLES S MORAIS CHARLES S MORAIS INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CP JFK LLC D/B/A Withholding Sales and Use Sales and Use Sales and Use Tax Type Withholding Warrant ID E022525964W002 E022525964W024 E001052086W023 E001052086W029 E001052086W024 E026330965W001 E031518136W002 E031518136W004 E029584611W001 E029584611W002 E029584611W003 E029584611W006 E029584611W009 E029584611W005 E029584614W001 E029584614W002 E029584614W003 E029584614W007 Docketed Amount 16,884.02 318,232.56 439.39 1,405,559.98 8,019.92 1,412,663.99 41,022.80 1,367,269.36 570,394.55 218,366.74 191,111.71 184,480.54 48,081.57 190,047.82 570,394.55 218,366.74 190,285.14 183,464.07 1,401,629.71 1,402,482.93 1,412,663.99 1,408,292.16 1,414,019.29 Total Docketed Balance Amt 1,414,959.60 Docket Date Jul 20, 2004 May 30, 2012 Feb 17, 2010 Nov 27, 2012 Mar 6, 2012 Jan 23, 2013 Jul 15, 2011 Oct 23, 2012 Jul 8, 2008 Dec 9, 2008 May 12, 2009 Oct 26, 2010 Oct 23, 2012 Sep 8, 2010 Jul 8, 2008 Dec 9, 2008 Apr 28, 2009 Oct 13, 2010 County NASSAU NEW YORK ALBANY ALBANY ALBANY ALBANY ERIE ERIE ALBANY ALBANY QUEENS ALBANY ALBANY ALBANY ALBANY ALBANY QUEENS QUEENS

Withholding Personal Income Sales and Use

March 2013

15

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 42 CROWNE PLAZA JFK CHARLES S MORAIS INDIVIDUALLY & AS A RESPONSIBLE PERSON OF CP JFK, LLC D/B/A CROWNE PLAZA JFK CHARLES S MORAIS INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CPJFK, LLC CHARLES S MORAIS CHARLES S MORAIS INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CP JFK LLC D/B/A CROWNE PLAZA JFK 43 44 MIKHAIL A. FILIMONOV PATRICK A COSENTINO II PATRICK A COSENTINO II 45 GLENN SCIARRATTA GLENN SCIARRATTA GLENN SCIARRATTA GLENN A SCIARRATTA GLENN A SCIARRATTA GLENN SCIARRATTA GLENN SCIARRATTA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF EASTWAY NISSAN, INC. 46 DAVID A WALSH AND/OR GIA A WALSH DAVID A WALSH AND/OR GIA A WALSH 47 STUART CHASE STUART CHASE STUART CHASE STUART CHASE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MHS DIRECT SALES, INC. Sales and Use Sales and Use Personal Income Personal Income Personal Income Personal Income Personal Income Withholding Taxpayer Name Tax Type Sales and Use Warrant ID Docketed Amount Total Docketed Balance Amt 1,401,629.71 E029584614W013 E029584614W014 E029584614W004 E029584614W006 E038875849W001 E016100360W001 E016100360W017 E719808352W013 E719808352W016 E719808352W020 E719808352W032 E719808352W033 E719808352W040 E719808352W002 E015286118W022 E015286118W025 E526215421W003 E526215421W005 E526215421W009 E526215421W013 2,578.82 47,210.41 20,963.53 168,366.45 1,379,861.77 202,762.50 1,147,987.76 8,073.32 588.61 45.56 16,748.04 9,002.96 6,184.01 1,280,277.96 631,750.50 664,060.21 2,705.97 1,985.81 14,971.09 804,202.84 1,279,641.39 1,295,810.71 1,320,920.46 1,379,861.77 1,350,750.26 Jun 14, 2011 Feb 20, 2013 Apr 28, 2009 Sep 28, 2010 Feb 26, 2013 Feb 8, 2011 Oct 16, 2012 Mar 4, 2003 Apr 22, 2004 May 13, 2005 Jan 7, 2010 Jan 22, 2010 Jan 3, 2013 Oct 22, 1998 Aug 21, 2012 Feb 26, 2013 Oct 16, 2002 May 23, 2003 Feb 13, 2012 Jul 30, 2012 QUEENS QUEENS ALBANY ALBANY NEW YORK ALBANY ALBANY MONROE MONROE MONROE MONROE MONROE MONROE MONROE WESTCHESTER WESTCHESTER NASSAU QUEENS NASSAU NASSAU Docket Date County

March 2013

16

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 47 Taxpayer Name STUART CHASE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MHS DIRECT INSTALLATIONS, INC. STUART CHASE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MHS DIRECT SALES, INC. STUART CHASE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MHS DIRECT CORP. STUART CHASE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MHS DIRECT INSTALLATIONS, INC. 48 JEFFREY A WOLF JR JEFFREY A WOLF 49 ARTHUR ROTONDI INDIVIDUALLY AND AS RESPONSIBLE PERSON OF THE MOTORCYCLE EXCELLENCE GROUP, INC ARTHUR L ROTONDI ARTHUR L ROTONDI 50 SALLY A RUSSELL INDIVIDUALLY AND AS RESPONSIBLE PARTNER OF THE PARTNERSHIP D/B/U SURF N TURF SALLY RUSSELL INDIVIDUALLY AND AS RESPONSIBLE PERSON OF SURF 'N TURF RESTAURANT SALLY A. RUSSELL INDIVIDUALLY AND AS RESPONSIBLE PARTNER OF SURF 'N TURF RESTAURANT SALLY A RUSSELL INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SCAMPI, INC. SALLY A RUSSELL INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SCAMPI, INC. SALLY A. RUSSELL INDIVIDUALLY AND AS RESPONSIBLE PARTNER OF SURF 'N TURF RESTAURANT SALLY A RUSSELL INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SCAMPI, INC. 51 MICHAEL RAKUSIN MICHAEL RAKUSIN MICHAEL S RAKUSIN AND/OR NATALIE RAKUSIN Personal Income Withholding Sales and Use Personal Income Sales and Use Tax Type Sales and Use Withholding Warrant ID E526215421W014 E526215421W010 E526215421W011 E526215421W012 E026806204W001 E026806204W003 E019151346W021 E019151346W026 E019151346W027 E100128500W001 E100128500W002 E100128500W011 E100128500W016 E100128500W019 E100128500W012 E100128500W017 E000089453W026 E000089453W034 E000089453W044 Docketed Amount 438,430.34 3,029.49 7,117.21 7,198.64 290,358.31 973,654.32 40,952.77 1,025,718.52 179,739.31 63,742.30 10,767.61 209,782.87 31,787.57 902,747.63 304.72 2,618.70 262,597.97 685,127.43 11,369.56 1,209,294.90 1,221,751.40 1,246,410.60 1,264,012.63 Total Docketed Balance Amt 1,279,641.39 Docket Date Jul 30, 2012 Feb 13, 2012 Feb 13, 2012 Feb 13, 2012 Sep 3, 2008 Sep 25, 2012 Mar 3, 2008 Feb 4, 2013 Feb 4, 2013 May 9, 1996 Jul 12, 1996 Jun 15, 2001 Jan 17, 2011 Jul 20, 2012 Jun 15, 2001 Jan 17, 2011 Dec 23, 1999 Mar 24, 2004 Aug 7, 2012 County NASSAU NASSAU NASSAU NASSAU ALBANY ALBANY NASSAU NASSAU NASSAU BROOME BROOME BROOME BROOME BROOME BROOME BROOME KINGS KINGS RICHMOND

March 2013

17

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 51 Taxpayer Name MICHAEL RAKUSIN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF STERN & WYNCH MICHAEL RAKUSIN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF STERN & WYNCH 52 FRANCIS A. LEE FRANCIS A LEE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FRANCIS A. LEE, INC. FRANCIS A LEE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF FRANCIS A.LEE COMPANY, A CORPORATION FRANCIS A LEE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF INTEGRATED STRUCTURES CORP. FRANCIS A. LEE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF FRANCIS A. LEE, INC. FRANCIS A. LEE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF COLE RESTORATION CORP. FRANCIS A. LEE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF FRANCIS A. LEE COMPANY, A CORPORATION FRANCIS A LEE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF INTEGRATED STRUCTURES CORP. FRANCIS A LEE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF INTEGRATED STRUCTURES CORP. FRANCIS A LEE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF INTEGRATED STRUCTURES CORP FRANCIS A LEE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF INTEGRATED STRUCTURES CORP. FRANCIS A LEE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF INTEGRATED STRUCTURES NEW YORK LLC 53 ROLANDO LANTIGUA AND/OR KISHA LANTIGUA KISHA LANTIGUA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF TRIO'S CAFE & LOUNGE INC. KISHA LANTIGUA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF EL GENERALISIMO Personal Income Sales and Use Withholding Tax Type Sales and Use Sales and Use Warrant ID E000089453W022 E000089453W024 E002869162W001 E002869162W025 E002869162W045 E002869162W050 E002869162W006 E002869162W007 E002869162W041 E002869162W049 E002869162W058 E002869162W059 E002869162W064 E002869162W065 E016546774W028 E029594296W001 E029594296W002 Docketed Amount 236,515.38 13,684.56 58,462.17 17,466.35 199,503.79 21,302.81 130,345.11 46,780.00 172,632.55 347,338.52 4,426.30 29,971.85 77,377.01 84,655.42 20,497.36 106,432.94 36,925.03 1,188,748.67 1,190,261.88 Total Docketed Balance Amt 1,209,294.90 Docket Date Apr 8, 1997 Dec 15, 1997 Jun 7, 1994 Jun 15, 2000 Nov 6, 2008 Feb 10, 2011 Aug 27, 1996 Aug 27, 1996 Dec 11, 2007 Feb 10, 2011 Feb 1, 2012 Aug 13, 2012 Feb 11, 2013 Feb 11, 2013 Dec 11, 2012 Oct 25, 2011 Oct 25, 2011 County KINGS KINGS NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU ALBANY ALBANY ALBANY

March 2013

18

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 53 RESTAURANT, INC. KISHA LANTIGUA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF EL GENERALISIMO RESTAURANT INC. KISHA LANTIGUA 54 DANIEL KRISCHER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FAST FOOD ENTERPRISES LLC. DAN KRISCHER INDIVIDUALLY & AS A RESPONSIBLE PERSON OF VDF ENTERPRISES INC. DAN KRISCHER INDIVIDUALLY & AS A RESPONSIBLE PERSON OF AWDK ENTERPRISES INC. 55 JOHN P DINAPOLI JR AND/OR ANNALISA IMPERIA JOHN DINAPOLI INDIVIDUALLY AND AS RESPONSIBLE PERSON OF JD'S AUTOMOTIVE INC. JOHN P DINAPOLI JR INDIVIDUALLY AND AS RESPONSIBLE PERSON OF JD'S AUTOMOTIVE INC. 56 MAHMOUD THIAM MAHMOUD THIAM 57 ANTHONY T MCCARTHY INDIVIDUALLY AND AS RESPONSIBLE PERSON OF MCCARTHY ACQUISITION CORP ANTHONY T MCCARTHY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MCCARTHY ACQUISTION CORP 58 59 NANCY H SERNA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ROSLYN VILLAGE GOURMET & CAFE LTD. SARWIR HANSA INDIVUDUALLY AND AS A RESPONSIBLE PERSON OF: CP JFK LLC D/B/U CROWNE PLAZA JFK SARWIR HANSA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CPJFK, LLC SARWIR HANSA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF DESTINIATION HOSPITALITY LLC 60 NICHOLAS J ALBETTA Withholding Personal Sales and Use Sales and Use Personal Income Sales and Use Sales and Use Taxpayer Name Tax Type Sales and Use Warrant ID Docketed Amount Total Docketed Balance Amt 1,188,748.67 E029594296W023 E029594296W027 E007645323W003 E007645323W007 E007645323W008 E035491779W002 E035491779W001 E035491779W003 E037066032W001 E037066032W009 E817216365W001 E817216365W003 E102826571W001 E817914141W001 E817914141W003 E817914141W002 E000315268W002 34,140.97 990,752.37 524.65 331,636.69 843,238.98 878,529.65 267,899.10 16,432.18 874,734.22 287,441.40 1,122,869.19 29,426.37 1,151,488.78 366,638.14 526,331.11 222,537.27 7,829.33 1,113,270.31 1,151,488.78 1,115,506.52 1,152,295.56 1,162,175.62 1,162,860.93 1,175,400.32 Jan 24, 2012 Mar 13, 2012 Dec 15, 2010 Apr 17, 2012 Apr 17, 2012 Jan 29, 2013 Sep 27, 2011 Jan 29, 2013 Apr 10, 2012 Mar 5, 2013 Oct 21, 2008 Feb 21, 2013 Feb 26, 2013 Dec 9, 2008 Sep 25, 2012 Sep 25, 2012 Mar 24, 2009 ALBANY ALBANY SUFFOLK SUFFOLK SUFFOLK BRONX BRONX BRONX NEW YORK NEW YORK ERIE ERIE QUEENS ALBANY ALBANY ALBANY QUEENS Docket Date County

Personal Income Sales and Use

March 2013

19

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 60 NICHOLAS J ALBETTA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF BROAD BAKERY INC. NICHOLAS ALBETTA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF BROAD BAKERY INC. NICHOLAS J ALBETTA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF BROAD BAKERY INC 61 YON S WOO YON S WOO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF BLVD WINES & LIQUORS INC. YON S WOO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF BLVD. WINES & LIQUORS INC. 62 HECTOR AVILA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF H & G LIQUIDATING CORP HECTOR AVILA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF H&G LIQUIDATING CORP 63 MARK R GRAHAM MARK R GRAHAM 64 SOL GREEN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ALROSE ALLEGRIA LLC SOL GREEN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ALROSE ALLEGRIA LLC 65 ROBERT J IANNIELLO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF RODBAR RESTAURANT INC ROBERT J IANNIELLO ROBERT J IANNIELLO 66 FABIO BONILLA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ATLAS USED CARS & AUTO REPAIR INC Sales and Use Personal Income Sales and Use Withholding Sales and Use Withholding Personal Income Sales and Use Withholding Sales and Use Taxpayer Name Tax Type Income Sales and Use E000315268W008 E000315268W012 E000315268W015 E034722734W004 E034722734W002 E034722734W003 E029491943W001 E029491943W004 E000170424W041 E000170424W043 E036504829W002 E036504829W001 E025119155W007 E025119155W011 E025119155W013 E605509072W001 693,019.39 131,649.99 280,771.60 324.18 1,110,287.71 460.65 716,885.34 376,337.01 503,187.77 571,058.81 952,956.52 109,553.66 1,044,963.04 14,220.50 150.00 809,021.94 1,032,296.67 1,059,333.54 1,062,510.18 1,074,246.58 1,093,222.35 1,111,072.54 Warrant ID Docketed Amount Total Docketed Balance Amt 1,113,270.31 Feb 2, 2010 Aug 17, 2010 Jun 5, 2012 Jan 15, 2013 Jan 15, 2013 Jan 15, 2013 Nov 22, 2011 Oct 3, 2012 Feb 7, 2012 Jul 10, 2012 May 15, 2012 May 15, 2012 May 10, 2011 Oct 10, 2012 Feb 26, 2013 Apr 30, 2007 QUEENS QUEENS QUEENS QUEENS QUEENS QUEENS QUEENS QUEENS NEW YORK NEW YORK KINGS KINGS NEW YORK NEW YORK NEW YORK SUFFOLK Docket Date County

March 2013

20

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 66 67 Taxpayer Name FABIO BONILLA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF BEAUTIFUL BRIDE INC. MICHAEL MICHELINE AND/OR JENNIFER MICHELINE MICHAEL MICHELINE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF BONE APPETITE INC. MICHAEL MICHELINE INDIVIDUALLY & AS A RESPONSIBLE PERSON OF POOP B GONE INC. MICHAEL MICHELINE INDIVIDUALLY & AS A RESPONSIBLE PERSON OF BONE APPETITE INC. 68 69 70 ROBERT C BRANTJES MAURY ZEPLOWITZ INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AMERICAN HOSPITALITY GROUP LLC ARTURO STERLING AND/OR LYDIA STERLING ARTURO STERLING AND/OR LYDIA STERLING ARTURO STERLING AND/OR LYDIA STERLING ARTURO STERLING AND/OR LYDIA STERLING ARTURO STERLING AND / OR LYDIA STERLING ARTURO STERLING AND/OR LYDIA STERLING ARTURO STERLING AND / OR LYDIA STERLING ARTURO STERLING AND/OR LYDIA STERLING ARTURO STERLING AND/OR LYDIA STERLING ARTURO STERLING AND/OR LYDIA STERLING ARTURO STERLING AND/OR LYDIA STERLING ARTURO STERLING 71 KATHERINE E DOMITROVICH KATHERINE E. DOMITROVICH Personal Income Personal Income Sales and Use Personal Income Tax Type Sales and Use Personal Income Sales and Use Warrant ID E605509072W002 E026675971W005 E026675971W001 E026675971W006 E026675971W007 E036594968W001 E002860303W018 E001423045W001 E001423045W003 E001423045W005 E001423045W006 E001423045W017 E001423045W018 E001423045W019 E001423045W027 E001423045W028 E001423045W031 E001423045W032 E001423045W041 E000241796W011 E000241796W013 Docketed Amount 223,274.73 274,905.26 5,039.37 284,492.75 463,642.81 1,025,795.80 1,018,933.96 893,828.67 31,471.67 23,205.94 909.28 22,125.00 13,972.54 9,399.52 7,967.75 4,328.80 4,524.39 135.34 488.90 14,760.90 26,814.00 1,009,407.54 1,025,795.80 1,018,933.96 1,012,357.80 Total Docketed Balance Amt 1,032,296.67 1,028,080.19 Docket Date Feb 22, 2013 Feb 1, 2013 Dec 1, 2006 Feb 1, 2013 Feb 1, 2013 Dec 20, 2012 Jul 20, 2012 Mar 18, 1996 Sep 10, 1997 Feb 26, 1999 Mar 19, 1999 Jun 29, 2000 Apr 18, 2001 Dec 13, 2002 Oct 16, 2003 Mar 5, 2004 Nov 18, 2004 Nov 16, 2006 Sep 25, 2012 Sep 22, 1993 Jan 3, 1995 County SUFFOLK SUFFOLK SUFFOLK SUFFOLK SUFFOLK PUTNAM ERIE QUEENS QUEENS NEW YORK QUEENS QUEENS QUEENS QUEENS QUEENS QUEENS QUEENS QUEENS QUEENS NEW YORK NEW YORK

March 2013

21

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 71 KATHERINE E DOMITROVICH KATHERINE E DOMITROVICH KATHERINE E DOMITRIVICH KATHERINE E DOMITROVICH KATHERINE E DOMITROVICH KATHERINE E DOMITROVICH KATHERINE E DOMITROVICH KATHERINE E DOMITROVICH KATHERINE E DOMITROVICH KATHERINE E DOMITROVICH KATHERINE E DOMITROVICH 72 73 IVAN PAVICIC AND/OR XIUHONG ZHAO ABRAHAM ROSENBERG AND/OR LEAH ROSENBERG ABRAHAM ROSENBERG ABRAHAM ROSENBERG 74 VICTOR I ROSENBERG AND/OR DEBORAH I ROSENBERG VICTOR I ROSENBERG AND/OR DEBORAH I ROSENBERG VICTOR I. ROSENBERG AND/OR DEBIRAH I. ROSENBERG VICTOR I ROSENBERG AND/OR DEBORAH I ROSENBERG VICTOR I ROSENBERG AND/OR DEBORAH I ROSENBERG VICTOR I ROSENBERG AND/OR DEBORAH I ROSENBERG VICTOR I ROSENBERG AND/OR DEBORAH I ROSENBERG VICTOR I ROSENBERG AND/OR DEBORAH ROSENBERG Personal Income Personal Income Sales and Use Personal Income Taxpayer Name Tax Type Personal Income Warrant ID E000241796W015 E000241796W016 E000241796W017 E000241796W022 E000241796W027 E000241796W028 E000241796W033 E000241796W038 E000241796W039 E000241796W047 E000241796W048 E001509285W001 E026845745W002 E026845745W044 E026845745W045 E000180900W016 E000180900W024 E000180900W027 E000180900W037 E000180900W040 E000180900W041 E000180900W043 E000180900W045 Docketed Amount 280,559.50 43,067.28 7,287.56 2,663.02 105,746.13 20,935.57 444,162.40 7,349.57 52,256.52 1,957.69 1,847.40 1,003,071.13 334,124.64 655,437.61 3,320.88 478,751.52 420,213.74 63,599.76 6,477.36 3,148.92 2,624.54 1,616.92 1,156.48 979,175.94 1,003,071.13 992,883.13 Total Docketed Balance Amt 1,009,407.54 Docket Date Dec 19, 2000 Dec 19, 2000 Jan 2, 2002 Jun 25, 2002 Mar 6, 2003 Mar 3, 2004 Oct 21, 2008 Mar 5, 2009 Dec 1, 2009 Jun 21, 2011 May 1, 2012 Jul 24, 2012 Nov 5, 2008 Dec 20, 2012 Feb 14, 2013 Aug 10, 2001 May 21, 2002 Dec 11, 2002 Apr 2, 2003 Oct 21, 2008 Mar 31, 2009 Jan 13, 2010 Sep 18, 2012 County NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK ORANGE ORANGE ORANGE NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK

March 2013

22

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 74 75 Taxpayer Name DEBORAH I ROSENBERG AND/OR VICTOR I ROSENBERG SALVATORE DELLAVEDOVA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF GIACOMO CORP. SALVATORE DELLAVEDOVA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF GIACOMO CORP. SALVATORE DELLAVEDOVA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF GIACOMO CORP. SALVATORE DELLAVEDOVA 76 77 JANETTE Y CHANG AND/OR LEOPOLD O CHANG FRANK A DISANTI INDIVIDUALLY AND AS RESPONSIBLE PERSON OF DDH MOTORS LLC FRANK A DISANTI 78 BARRY C MALONEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NORTHERN HOTELS CORPORATION BARRY C MALONEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NORTHERN HOTELS CORPORATION BARRY C MALONEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NORTHERN HOTELS CORPORATION BARRY C MALONEY INDIVDUALLY AND AS A RESPONSIBLE PERSON OF NORTHERN RESORTS INC. BARRY C MALONEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NORTHERN RESORTS, INC. BARRY C MALONEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NORTHERN HOTELS CORPORATION BARRY C MALONEY BARRY C MALONEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NORTHERN HOTELS CORPORATION Personal Income Sales and Use Sales and Use Tax Type Personal Income Sales and Use Warrant ID E100180900W008 E922416351W001 E922416351W002 E922416351W003 E922416351W005 E037495589W001 E026387812W002 E026387812W004 E012142876W003 E012142876W004 E012142876W007 E012142876W010 E012142876W013 E012142876W015 E012142876W017 E012142876W028 Docketed Amount 1,586.70 19,816.83 19,490.65 903,839.80 22,416.81 956,250.04 39,106.05 914,026.55 62,172.10 134,573.64 112,690.11 23,528.71 6,889.31 154,930.88 110,264.54 246,813.89 939,391.10 956,250.04 953,132.60 Total Docketed Balance Amt 979,175.94 965,564.09 Docket Date Oct 26, 2010 Sep 7, 2010 Feb 9, 2011 Sep 12, 2011 Aug 17, 2012 Oct 30, 2012 Dec 1, 2010 Oct 12, 2012 Jan 4, 2002 Aug 28, 2002 May 21, 2003 Jan 8, 2004 Mar 16, 2005 May 23, 2005 Aug 21, 2006 Aug 14, 2012 County NEW YORK SUFFOLK SUFFOLK SUFFOLK SUFFOLK KINGS SUFFOLK SUFFOLK ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY

March 2013

23

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 78 Taxpayer Name BARRY C MALONEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NORTHERN RESORTS, INC. BARRY C MALONEY INDIVDUALLY AND AS A RESPONSIBLE PERSON OF NORTHERN RESORTS INC. BARRY C MALONEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NORTHERN RESORTS, INC. BARRY C MALONEY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NORTHERN HOTELS CORPORATION BARRY C MALONEY 79 MICHAEL DISANTI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF DHD MOTORS LLC MICHAEL DISANTI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF DDH MOTORS LLC MICHAEL DISANTI 80 LAURA S KRAMER AND/OR JAY KRAMER JAY KRAMER JAY D KRAMER AND/OR LAURA S KRAMER JAY D KRAMER JAY D KRAMER AND/OR LAURA S KRAMER JAY D KRAMER 81 VICTOR J AYALA VICTOR AYALA VICTOR AYALA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF GUILD CONCEPTS, LIMITED VICTOR J AYALA 82 R CASH CUNNINGHAM INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CASH REALTY OF NY INC Sales and Use Personal Income Withholding Personal Income Sales and Use Tax Type Withholding Warrant ID E012142876W006 E012142876W011 E012142876W014 E012142876W016 E012142876W018 E927514024W002 E927514024W003 E927514024W004 E018952898W001 E018952898W004 E001073954W021 E001073954W027 E001073954W028 E001073954W074 E004970158W014 E004970158W003 E004970158W005 E004970158W008 E024952773W001 Docketed Amount 38,775.72 11,754.89 23,132.32 6,540.99 7,324.00 256,652.91 399,419.72 269,067.78 262,422.56 11,516.43 71,052.08 12,164.69 561,673.50 2,707.80 17,600.53 650,052.39 241,066.37 4,365.80 486,525.67 905,809.28 913,085.09 921,537.06 925,140.41 Total Docketed Balance Amt 939,391.10 Docket Date Nov 26, 2002 Jan 8, 2004 Mar 16, 2005 Jun 8, 2005 Aug 21, 2006 Jun 15, 2012 Jun 15, 2012 Jun 29, 2012 Mar 29, 2006 Jan 24, 2007 Apr 1, 2008 Jul 1, 2009 Jul 1, 2009 Apr 4, 2012 Feb 20, 2013 May 30, 2002 Aug 9, 2005 May 17, 2011 Oct 3, 2007 County ALBANY ALBANY ALBANY ALBANY ALBANY SUFFOLK SUFFOLK SUFFOLK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER ERIE

March 2013

24

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 82 Taxpayer Name R C CUNNINGHAM INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF PNEUCO INC R CASH CUNNINGHAM 83 MARIO N DELLAVEDOVA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF GIACOMO CORP. MARIO N DELLAVEDOVA 84 85 DAVID VALDEN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ANCRAMDALE GENERAL STORE INC. ROLAND BIAMONTE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF AM OPERATING GROUP LLC ROLAND BIAMONTE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF AM OPERATING GROUP, LLC. ROLAND BIAMONTE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF AM OPERATING GROUP LLC ROLAND BIAMONTE INDIVIDUALLY AND AS RESPONSIBLER PERSON OF AM OPERATING GROUP, LLC ROLAND BIAMONTE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AM OPERATING GROUP LLC 86 DAVID RUGGERIO DAVID RUGGERIO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ONE TEN FOOD CORP. DAVID RUGGERIO INDIVIDUALLY AND AS A RESPONSIBLE OFFICER OF ONE TEN FOOD CORP. DAVID RUGGERIO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ONE TEN FOOD CORP. DAVID RUGGERIO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ONE TEN FOOD CORP DAVID RUGGERIO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF SUSHI A GOGO, INC. DAVID RUGGERIO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF LANSKY'S OPERATING CORPORATION Personal Income Sales and Use Withholding Sales and Use Sales and Use Tax Type Sales and Use Sales and Use Warrant ID E024952773W010 E024952773W013 E008281601W001 E008281601W004 E028905139W001 E031962031W001 E031962031W015 E031962031W019 E031962031W002 E031962031W020 E011719336W045 E011719336W002 E011719336W005 E011719336W008 E011719336W011 E011719336W043 E011719336W044 Docketed Amount 57,073.63 362,209.98 833,124.21 67,793.95 899,154.12 260,582.03 81,222.23 433,554.19 89,268.15 34,000.72 627.57 18,961.76 167,882.03 248,223.49 57,537.02 83,532.06 167,079.51 886,426.59 899,154.12 898,627.32 900,918.16 Total Docketed Balance Amt 905,809.28 Docket Date Jul 21, 2009 Jan 7, 2013 Sep 15, 2011 Aug 17, 2012 Jul 25, 2012 Dec 1, 2009 Mar 16, 2010 Oct 10, 2012 Dec 1, 2009 Oct 10, 2012 Sep 5, 2012 Dec 3, 1996 Jan 8, 1998 Mar 24, 1999 May 18, 2000 Sep 7, 2011 Sep 5, 2012 County ALBANY ERIE SUFFOLK SUFFOLK COLUMBIA KINGS KINGS NEW YORK KINGS NEW YORK QUEENS SUFFOLK SUFFOLK SUFFOLK SUFFOLK QUEENS QUEENS

March 2013

25

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 86 Taxpayer Name DAVID RUGGERIO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ONE TEN FOOD CORP. DAVID RUGGERIO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ONE TEN FOOD CORP. DAVID RUGGERIO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ONE TEN FOOD CORP 87 SANDY L CHIU SANDYLIANG 88 89 JOHN P DINAPOLI JR AND/OR ANNALISA IMPERIA KHALID A ALKANDI KHALID A ALKANDI INDIVIDUALLY AND AS RESPONSIBLE PERSON OF KHALID ABDO ALKANDI 90 JAVIER MORALES JAVIER MORALES JAVIER MORALES JAVIER MORALES INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AMANDA FLOOR COVERINGS, LTD JAVIER MORALES JAVIER MORALES INDIVIDUALLYA AND AS A RESPONSIBLE PERSON OF AMANDA FLOOR COVERINGS, LTD 91 MARGUERITE HOLLIDAY MARGUERITE HOLLIDAY MARGUERITE HOLLIDAY MARGUERITE HOLLIDAY MARGUERITE HOLLIDAY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF HOLMAR AGENCY INC. Withholding Personal Income Sales and Use Withholding Sales and Use Withholding Personal Income Personal Income Sales and Use Personal Income Tax Type Withholding Warrant ID E011719336W001 E011719336W006 E011719336W010 E026539295W009 E026539295W001 E035491779W002 E034819648W001 E034819648W003 E012210522W009 E012210522W021 E012210522W030 E012210522W029 E012210522W015 E012210522W025 E006985393W005 E006985393W014 E006985393W027 E006985393W036 E006985393W004 Docketed Amount 22,276.47 83,642.51 36,664.17 834,044.56 48,057.90 878,529.65 5,266.67 870,146.66 26,347.74 876.80 749,380.89 67,288.19 30,184.75 31,038.78 11,336.78 28,645.88 132.57 13,537.00 226,078.07 863,850.01 874,932.40 878,529.65 875,413.33 882,102.46 Total Docketed Balance Amt 886,426.59 Docket Date Dec 3, 1996 Jan 8, 1998 May 18, 2000 Aug 17, 2012 Aug 26, 2009 Jan 29, 2013 Jan 24, 2012 Oct 3, 2012 Apr 21, 2009 Jan 10, 2012 Feb 13, 2013 Nov 20, 2012 May 10, 2011 Sep 18, 2012 Nov 15, 2000 Mar 16, 2007 Mar 25, 2009 Mar 12, 2012 Jun 7, 2000 County SUFFOLK SUFFOLK SUFFOLK SUFFOLK SUFFOLK BRONX NEW YORK NEW YORK BRONX WESTCHESTER BRONX BRONX WESTCHESTER BRONX NASSAU NASSAU NASSAU NASSAU NASSAU

March 2013

26

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 91 Taxpayer Name MARGUERITE HOLLIDAY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF HOLMAR AGENCY INC MARGUERITE HOLLIDAY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF HOLMAR AGENCY INC. MARGUERITE HOLLIDAY INDIVIDUALLY AND AS RESPONSIBLE PERSON OF THE HOLMAR AGENCY INC. MARGUERITE HOLLIDAY AKA MARGUERITE POYER INDIVIDUALLY AND AS RESPONSIBLE PERSON OF HOLMAR AGENCY INC. MARGUERITE HOLLIDAY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF HOLMAR AGENCY INC. MARGUERITE HOLLIDAY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF HOLMAR AGENCY INC. 92 MICHAEL IOTT MICHAEL IOTT MICHAEL IOTT 93 JOHN D PERRY JOHN D PERRY JOHN D PERRY INDIVIDUALLY AND AS RESPONSIBLE PRSON OF JACK PERRY MOTORS, INC. JOHN D PERRY INDIVIDUALLY AND AS RESPONSIBLE PESON OF JACK PERRY ENTERPRISES, INC. 94 CHONG ICK KIM INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF M & R FOOD GROUP, INC. CHONG ICK KIM INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF M & R FOOD GROUP, INC 95 MACHIELL M DEICCO AND/OR EDWARD SCANNAPIECO EDWARD SCANNAPIECO EDWARD SCANNAPIECO Personal Income Personal Income Sales and Use Personal Income Tax Type Withholding Warrant ID E006985393W006 E006985393W007 E006985393W008 E006985393W012 E006985393W017 E006985393W033 E000539289W039 E000539289W050 E000539289W034 E006779358W029 E006779358W031 E006779358W001 E006779358W002 E020371513W001 E020371513W009 E002086198W003 E001070543W022 E001070543W029 Docketed Amount 196,021.16 32,079.90 216,807.69 129,755.06 5,776.86 3,679.04 636,260.24 97,689.91 117,674.23 223.19 220.82 158,038.98 690,360.15 831,625.90 10,114.46 458.66 6,524.25 301.62 829,463.87 841,740.36 848,843.14 851,624.38 Total Docketed Balance Amt 863,850.01 Docket Date Nov 15, 2000 May 7, 2001 Sep 6, 2002 Jul 27, 2005 Apr 16, 2008 Dec 1, 2010 Mar 22, 2011 Sep 18, 2012 Aug 28, 2007 Oct 24, 2011 Sep 20, 2012 Aug 11, 1993 Aug 11, 1993 Feb 18, 2009 Jul 3, 2012 Nov 21, 1994 Jan 28, 1998 Jul 11, 2000 County NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NEW YORK NEW YORK NEW YORK ORANGE ORANGE ORANGE ORANGE QUEENS QUEENS NASSAU RICHMOND RICHMOND

Sales and Use

March 2013

27

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 95 EDWARD SCANNAPIECO EDWARD SCANNAPIECO, INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF RR 60TH STREET, INC. EDWARD SCANNAPIECO, INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 1851 RR BRUCKNER CORP. EDWARD SCANNAPIECO, INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF RR STEINWAY STREET, INC. EDWARD SCANNAPIECO, INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ES REMSEN AVENUE CORP. EDWARD SCANNAPIECO, INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ES 579 FULTON STREET CORP. EDWARD SCANNAPIECO, INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THREE T'S CORP. EDWARD SCANNAPIECO, INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 845 RR FLATBUSH OPERATING CORP. EDWARD SCANNAPIECO, INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THREE T'S CORP. 96 KENNETH I HOUSNER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF DDH MOTORS LLC KENNETH I HOUSNER INDIVIDUALLY AND AS RESPONSIBLE PERSON OF DHD MOTORS LLC 97 MARC P MICHLINSKI AND/OR SHEILA A WICK MARC MICHLINSKI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NORTHWIND DECORATORS INC. MARC MICHLINSKI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NORTHWIND DECORATORS INC. MARC P MICHLINSKI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NORTHWIND DECORATORS INC Personal Income Sales and Use Sales and Use Withholding Taxpayer Name Tax Type Personal Income Sales and Use Warrant ID E001070543W038 E001070543W010 E001070543W011 E001070543W015 E001070543W016 E001070543W018 E001070543W020 E001070543W012 E001070543W019 E019576303W015 E019576303W017 E001542189W029 E001542189W001 E001542189W006 E001542189W028 Docketed Amount 4,284.17 198,242.17 137,062.20 42,007.25 62,148.08 183,421.84 174,982.61 3,419.23 16,611.79 569,036.36 258,986.64 1,460.23 211,706.41 22,775.21 592,551.99 827,033.61 828,023.00 Total Docketed Balance Amt 829,463.87 Docket Date Apr 2, 2012 Jul 5, 1994 Jul 5, 1994 Jul 5, 1994 Jul 5, 1994 Jul 5, 1994 Jul 5, 1994 Jul 5, 1994 Jul 5, 1994 Oct 19, 2010 Mar 12, 2012 Jan 28, 2013 Sep 12, 2001 May 28, 2002 Oct 26, 2011 County NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU SUFFOLK SUFFOLK ERIE ERIE ERIE ERIE

March 2013

28

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 98 ANDREW STEIN ANDREW STEIN ANDREW STEIN ANDREW STEIN ANDREW STEIN ANDREW STEIN 99 100 BRUCE HARRIS INDIVIDUALLY AND AS RESPONSILBE PERSON OF BT ENTERTAINMENT CORP CHARLES ALVAREZ INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CENTURY-MAXIM CONSTRUCTION CORPORATION CHARLES ALVAREZ INDIVIDUALLY AND AS RESPONSIBLE PERSON OF CENTURY-MAXIM CONSTRUCTION CORP. CHARLES ALVAREZ INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CENTURY-MAXIM CONSTRUCTION CORP CHARLES ALVAREZ INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CENTURY-MAXIM CONSTRUCTION CORP 101 ROBERT J PACE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF FIRESIDE PIZZERIA, INC. ROBERT J PACE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FIRESIDE PIZZERIA, INC. ROBERT J PACE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FIRESIDE PIZZERIA, INC. ROBERT J PACE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FIRESIDE PIZZERIA, INC. 102 ARTHUR WHEELER ARTHUR W WHEELER ARTHUR W WHEELER ARTHUR WHEELER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THE NURSES STATION, P.C. 103 SUSAN M NATALUCCI INDIVIDUALY AND AS A RESPONSIBLE PERSON OF ATRIUM Withholding Sales and Withholding Personal Income Sales and Use Sales and Use Sales and Use Withholding Taxpayer Name Tax Type Personal Income Warrant ID E002184320W020 E002184320W025 E002184320W056 E002184320W068 E002184320W069 E002184320W073 E025394639W003 E600311050W007 E600311050W001 E600311050W002 E600311050W005 E433810413W004 E433810413W006 E433810413W016 E433810413W018 E000459234W017 E000459234W033 E000459234W035 E000459234W007 E031819210W001 Docketed Amount 146,697.71 176,237.07 147,735.87 270,264.29 73,000.25 5,344.52 816,715.17 8,224.51 667,749.83 128,845.76 9,760.59 152,976.92 37,918.34 621,173.38 963.39 63,563.15 34,681.60 3,506.86 705,438.63 732,805.40 797,517.02 807,190.24 813,032.03 816,715.17 814,580.69 Total Docketed Balance Amt 819,279.71 Docket Date Jan 23, 2008 Feb 10, 2009 Mar 2, 2010 Dec 7, 2010 Jan 25, 2011 Aug 28, 2012 Nov 2, 2012 Apr 10, 2012 Feb 23, 2011 May 17, 2011 Jul 6, 2011 Feb 10, 2010 Jul 19, 2011 Mar 9, 2012 Jul 31, 2012 Jul 11, 2003 Nov 22, 2011 Feb 5, 2013 Sep 4, 2002 Apr 20, 2010 County NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK SUFFOLK WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER SCHENECTADY SCHENECTADY SCHENECTADY SCHENECTADY SUFFOLK NEW YORK QUEENS SUFFOLK RICHMOND

March 2013

29

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 103 RESTAURANT CORP. SUSAN M NATALUCCI 104 MARK D GREENE I MARK D GREENE I MARK D GREENE I INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF DARMAN BUILDING SUPPLY CORP. 105 RICHARD KOFSKY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF KOFSKY & SON, INC. RICHARD KOFSKY RICHARD KOFSKY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF N KOFSKY, & SON, INC. RICHARD KOFSKY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF N KOFSKY, & SON, INC. 106 GARY WONG INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CITI AUTO MALL LTD. GARY WONG INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF GREAT CITY AUTO SALES INC. GARY WONG INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF GREAT CITY AUTO SALES INC. 107 THOMAS MICCIANTUONO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF SELECTIVE SURFACES INC THOMAS MICCIANTUONO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF QUARTZ FORMS INC 108 JUDEL GUTTMAN AND/OR LEAH GUTTMAN JUDEL GUTMAN AS RESPONSIBLE OFFICER OF EXECUTIVE PHOTO & SUPPLY CORP JUDEL GUTMAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF EXECUTIVE PHOTO AND SUPPLY, INC. Personal Income Sales and Use Sales and Use Sales and Use Personal Income Sales and Use Sales and Use Withholding Taxpayer Name Tax Type Use E031819210W008 E002616745W007 E002616745W008 E002616745W004 E025872497W019 E025872497W007 E025872497W017 E025872497W018 E019840847W001 E019840847W002 E019840847W003 E006583594W001 E006583594W002 E001407238W026 E001407238W002 E001407238W010 64,711.62 930.46 2,474.65 786,783.97 1,463.56 374,710.37 217,438.16 182,585.90 4,261.72 721,115.51 41,255.07 739,880.62 23,914.16 6,464.08 615,519.45 140,220.53 755,739.98 763,794.78 766,632.30 776,197.99 790,189.08 Warrant ID Docketed Amount Total Docketed Balance Amt 797,517.02 May 30, 2012 Nov 5, 2012 Jan 28, 2013 Apr 7, 2010 Dec 11, 2012 May 5, 2009 Dec 11, 2012 Dec 11, 2012 Mar 22, 2011 Jul 3, 2012 Jul 3, 2012 Oct 15, 2012 Oct 15, 2012 Nov 27, 2012 Sep 22, 1993 Dec 14, 1994 RICHMOND NASSAU NASSAU NASSAU WESTCHESTER ALBANY ALBANY ALBANY QUEENS QUEENS QUEENS NASSAU NASSAU KINGS NEW YORK NEW YORK Docket Date County

March 2013

30

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 109 RICHARD LAZINSKI RICHARD LAZINSKI RICHERD LAZINSKI RICHARD LAZINSKI RICHARD LAZINSKI RICHARD LAZINSKI RICHARD LAZINSKI RICHARD LAZINSKI RICHARD LAZINSKI RICHARD LAZINSKI RICHARD LAZINSKI RICHARD LAZINSKI 110 LIONEL CONILLE INDIVIDUALLY AND AS A RESPONSIBLE PARTNER OF THE PARTNERSHIP D/B/U AM OPERATING GROUP, LLC LIONEL CONILLE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AM OPERATING GROUP LLC 111 112 JONATHAN BONELLI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ISLAND SWIMMING SALES, INC SAMUEL R DELL JR SAMUEL R DELL JR INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SAM DELL DODGE CORPORATION 113 114 MOSHEH KHODADADIAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF L.I. FINE ANTIQUE GALLERY, INC. MITCHELL J FROEHLICH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF KOTIMSKY & TUCKHMAN OF NASSAU LTD Sales and Use Personal Income Sales and Use Sales and Use Sales and Use Sales and Use Taxpayer Name Tax Type Personal Income Warrant ID E001141205W015 E001141205W016 E001141205W017 E001141205W023 E001141205W028 E001141205W029 E001141205W030 E001141205W037 E001141205W049 E001141205W052 E001141205W053 E001141205W057 E028611143W017 E028611143W022 E006419901W004 E021866327W003 E021866327W001 E811412342W007 E026432774W002 Docketed Amount 1,858.49 1,544.21 374,027.40 67,093.13 53,618.29 114,848.62 35,484.74 19,460.78 11,143.71 13,900.23 45,236.31 15,012.57 385,791.62 365,319.67 717,358.94 313,482.94 400,971.16 709,055.10 622,916.17 709,055.10 708,691.64 717,358.94 714,454.10 751,111.29 Total Docketed Balance Amt 753,228.48 Docket Date Sep 27, 1993 Mar 30, 1995 Jun 18, 2003 Jun 28, 2004 Mar 21, 2005 May 1, 2008 Jun 11, 2008 Sep 27, 2010 Feb 17, 2011 Aug 9, 2011 Dec 1, 2011 Jan 22, 2013 Aug 3, 2010 Oct 10, 2012 Feb 5, 2013 Jun 19, 2012 Dec 30, 2009 Feb 11, 2013 Nov 4, 2010 County NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NEW YORK NEW YORK NEW YORK ALBANY ONONDAGA NASSAU NASSAU

March 2013

31

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 114 115 MITCHELL J FROEHLICH BASIL L AHMED DEBRA B AHMED BASIL L AHMED AND/OR DEBRA B AHMED DEBRA B AHMED AND/OR BASIL L AHMED DEBRA B AHMED AND/OR BASIL L AHMED BASIL L AHMED INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CARMEL HOLDINGS, INC. BASIL L AHMED INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FRIENDLY MART OF SOUTHEAST, INC. BASIL L AHMED INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CARMEL HOLDINGS, INC. BASIL L AHMED INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 376 REALTY CORP. BASIL L AHMED INDIVIDUALLY AND AS RESPONSIBLE PERSON OF FRIENDLY MART OF SOUTEAST INC BASIL L AHMED INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ROUTE 59 ENTERPRISES INC BASIL L AHMED INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ROUTE 1, INC. BASIL L AHMED INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SUPER A WHITE PLAINS CORP. BASIL L AHMED INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ROUTE 1, INC. 116 PETER H GLAZIER INDIVISUALLY AND AS A RESPONSIBLE PERSON OF DELTA DALLAS ALPHA CORP PETER H GLAZIER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF T-BONE RESTAURANT LLC PETER H GLAZIER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FIFTH AVENUE BALLROOM LLC Withholding Sales and Use Sales and Use Taxpayer Name Tax Type Sales and Use Personal Income Warrant ID E026432774W004 E013030322W003 E013030322W034 E027280233W003 E027280233W004 E013030322W002 E013030322W004 E013030322W016 E013030322W022 E013030322W031 E013030322W032 E013030322W046 E013030322W050 E013030322W047 E316115305W012 E316115305W013 E316115305W018 Docketed Amount 85,775.47 1,352.80 2,806.47 2,207.71 1,796.90 8,240.89 24,802.64 274.89 14,282.93 3,445.46 24,234.25 574,546.57 45,126.47 484.65 348,951.11 320,703.47 21,278.00 691,492.59 Total Docketed Balance Amt 708,691.64 703,602.63 Docket Date Mar 15, 2012 Oct 17, 2006 Apr 22, 2008 Feb 2, 2010 Aug 3, 2010 Oct 17, 2006 Oct 17, 2006 Feb 26, 2007 Aug 13, 2007 Apr 22, 2008 Apr 22, 2008 Aug 24, 2010 Apr 27, 2012 Aug 24, 2010 Feb 1, 2011 Aug 2, 2011 May 18, 2012 County NASSAU PUTNAM PUTNAM WESTCHESTER WESTCHESTER PUTNAM PUTNAM PUTNAM PUTNAM PUTNAM PUTNAM PUTNAM PUTNAM PUTNAM SUFFOLK SUFFOLK SUFFOLK

March 2013

32

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 116 117 118 Taxpayer Name PETER H GLAZIER INDIVIDUALLY AND AS A RESPONSIBLE OFFICER OF THE MONKEY BAR L P MARIA NUNEZ JUN LIN INDIVIDUALLY AND AS RESPONSIBLE PERSON OF LIN'S MULAN BEST, INC JUN LIN INDIVIDUALLY AND AS RESPONSIBLE PERSON OF GOLDEN EMPIRE, INC 119 CHRISTOPHER KNIGHT AND/OR JACQUILINE KNIGHT CHRISTOPHER KNIGHT AND/OR JACQUELYN KNIGHT CHRISTOPHER KNIGHT AND/OR JACQUELYN KNIGHT JACQUELYN KNIGHT AND/OR CHRISTOPHER KNIGHT 120 MARTIN J RAYNES MARTIN J RAYNES MARTIN J RAYNES 121 LORELLA INNOCENTI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF L'ULVIETO, INC LORELLA INNOCENTI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF L'ULVIETO, INC LORELLA INNOCENTI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF L'ULIVETO, INC 122 123 124 125 126 IBRAHIM BASIR INDIVIDUALLY AND AS A ERSPONSIBLE PERSON OF LA NAJ HOME FURNISHINGS, INC. MAMED DZHANIYEV INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF TUNNEL TAXI MANAGEMENT LLC EVGENY A FREIDMAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF TUNNEL TAXI MANAGEMENT, LLC VLADIMIR BASIN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF TUNNEL TAXI MANAGEMENT,LLC KAREN COWELL AND/OR WILLIAM COWELL Sales and Use Withholding Sales and Use Sales and Use Sales and Use Sales and Use Personal Income Personal Income Tax Type Sales and Use Sales and Use Sales and Use Personal Income Warrant ID E316115305W019 E030420980W005 E030901989W001 E030901989W002 E014037448W002 E014037448W010 E014037448W014 E114037448W003 E001164095W002 E001164095W021 E001164095W046 E218714291W002 E218714291W003 E218714291W001 E802913361W002 E029736825W002 E029736826W003 E038513316W001 E026500227W016 Docketed Amount 560.01 684,168.02 639,057.10 43,745.96 253,241.72 196,181.74 5,903.63 222,976.94 577,293.85 75,281.98 22,401.87 424,243.12 226,682.04 17,128.49 667,104.50 663,843.02 663,843.02 663,843.02 323,964.30 667,104.50 663,843.02 663,843.02 663,843.02 659,113.69 668,053.65 674,977.70 678,304.03 Total Docketed Balance Amt 691,492.59 684,168.02 682,803.06 Docket Date Nov 2, 2012 Jul 24, 2012 May 8, 2012 May 8, 2012 May 18, 2010 Jan 25, 2011 Apr 4, 2012 Jan 4, 2011 Feb 25, 2004 Mar 8, 2005 Mar 27, 2012 Aug 14, 2012 Aug 14, 2012 Aug 14, 2012 Dec 10, 2012 Feb 5, 2013 Feb 5, 2013 Feb 5, 2013 Jun 29, 2012 County SUFFOLK KINGS RICHMOND RICHMOND QUEENS QUEENS QUEENS QUEENS NEW YORK NEW YORK ALBANY NEW YORK NEW YORK NEW YORK ROCKLAND KINGS NEW YORK NEW YORK NIAGARA

March 2013

33

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 126 127 Taxpayer Name KAREN S COWELL INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ABC TREE CO INC FRANK A NICOLOIS FRANK A NICOLOIS FRANK A NICOLOIS FRANK A NICOLOIS FRANK A NICOLOIS FRANK A NICOLOIS FRANK A NICOLOIS FRANK A NICOLOIS 128 VISHNI SCHIRO WITHANACHCHI AND/OR DOMINICK H WITHANACHCHI DOMINICK H WITHANACHCHI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SUBWAY AT UNION SQUARE INC. DOMINICK H WITHANACHCHI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SUBWAY AT 822 BROADWAY INC. DOMINICK H WITHANACHCHI INDIVIDUALLY AND AS A REPSONSIBLE PERSON OF MR. SALAD INC. DOMINICK H WITHANACHCHI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SUBWAY CEYLON INC. DOMINICK H WITHANACHCHI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MR. SALAD INC. DOMINICK H WITHANACHCHI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SUBWAY CEYLON INC. DOMINICK H WITHANACHCHI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SUBWAY AT JAY STREET INC DOMINICK H WITHANACHCHI Personal Income Sales and Use Tax Type Sales and Use Personal Income Warrant ID E026500227W001 E001402781W001 E001402781W003 E001402781W011 E001402781W019 E001402781W023 E001402781W024 E001402781W027 E001402781W028 E703612361W001 E703612356W001 E703612356W003 E703612356W004 E703612356W005 E703612356W014 E703612356W015 E703612356W016 E703612356W019 Docketed Amount 335,149.39 348,340.95 75,888.98 3,678.75 1,674.28 5,513.25 12,801.12 1,284.69 205,601.24 62,439.23 23,739.56 5,030.79 164,505.53 100,855.28 3,716.07 2,849.30 350,812.75 6,537.11 654,330.32 Total Docketed Balance Amt 659,113.69 654,783.26 Docket Date Jul 6, 2006 Jul 8, 1998 Nov 13, 1998 Mar 6, 2000 May 2, 2001 Nov 3, 2005 Jun 24, 2008 Mar 2, 2011 Oct 3, 2012 Aug 23, 2011 Aug 23, 2011 Aug 23, 2011 Aug 23, 2011 Aug 23, 2011 Feb 28, 2012 Feb 28, 2012 Jun 19, 2012 Jan 29, 2013 County NIAGARA RICHMOND RICHMOND RICHMOND RICHMOND RICHMOND RICHMOND RICHMOND RICHMOND QUEENS QUEENS QUEENS QUEENS QUEENS QUEENS QUEENS QUEENS QUEENS

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34

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 129 RICHARD K CATALANO RICHARD K CATALANO RICHARD K CATALANO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ALBANY R.C. ENTERPRISES INC. 130 BIJAN HEDVAT BIJAN HEDVAT INDIVIDUALLY AND AS RESPONSIBLE PERSON OF IMPERATOR ENTERPRISES INC BIJAN HEDVAT INDIVIDUALLY AND AS RESPONSIBLE PERSON OF AMERICAN TRENDS INC 131 JAMES FERRANTI JAMES FERRANTI AND/OR GINA M FERRANTI JAMES FERRANTI JAMES FERRANTI AND/OR GINA M FERRANTI 132 THOMAS D CLEVELAND THOMAS D CLEVELAND AND/OR PATRICIA Y TSIEN 133 134 135 GENA R LOVETT MUHAMMAD KAMAL INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NEW YORK TRADING CORP. RICHARD B SLOTE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF MILL STREET, TAMARAC, LLC RICHARD B SLOTE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THE KING SERVICE, INC. RICHARD B SLOTE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF THE KING SERVICE INC. RICHARD B SLOTE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF EXIT 8, LLC RICHARD B SLOTE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THE KING SERVICE INC Personal Income Personal Income Sales and Use Sales and Use Personal Income Taxpayer Name Tax Type Personal Income Sales and Use Personal Income Sales and Use Warrant ID E000182383W018 E000182383W019 E000182383W020 E023598601W019 E023598601W001 E023598601W012 E002044623W018 E002044623W026 E002044623W027 E002044623W028 E001653732W005 E001653732W006 E126492021W003 E118713581W001 E110212162W003 E110212162W011 E110212162W012 E110212162W016 E110212162W021 Docketed Amount 12,725.35 2,315.55 633,532.54 1,360.74 23,366.98 611,835.08 68,274.78 267,364.50 202,200.74 95,276.40 346,664.65 284,271.61 626,433.72 625,260.35 68,676.81 291,794.23 9,448.36 27,947.46 60,726.84 626,433.72 625,260.35 624,147.34 630,936.26 633,116.42 636,562.80 Total Docketed Balance Amt 648,573.44 Docket Date Nov 30, 2011 Jun 26, 2012 Jun 26, 2012 Mar 13, 2012 Feb 18, 2005 Sep 30, 2010 Jun 8, 2005 Mar 16, 2010 Jan 4, 2012 Apr 24, 2012 Mar 13, 2012 Mar 13, 2012 Mar 27, 2012 Dec 10, 2012 Jul 2, 2003 Dec 3, 2003 Apr 20, 2004 Jan 24, 2005 Jul 22, 2005 County ALBANY ALBANY ALBANY ALBANY ALBANY NASSAU ALBANY ALBANY ALBANY ALBANY NEW YORK NEW YORK NEW YORK NASSAU RENSSELAER RENSSELAER RENSSELAER RENSSELAER RENSSELAER

March 2013

35

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 135 Taxpayer Name RICHARD B SLOTE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF EXIT 8 LLC RICHARD B SLOTE RICHARD B SLOTE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THE KING SERVICE INC. RICHEARD B SLOTE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MILL STREET, TAMARAC, LLC RICHARD B SLOTE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF EXIT 8, LLC RICHARD B SLOTE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THE KING SERVICE INC. RICHARD B SLOTE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF EXIT 8 LLC 136 ROMEO MONTEMARANO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF G & J READY MIX & MASONRY SUPPLY, INC. ROMEO MONTEMARANO INDIVIDUALLY AND AS RESPONSIBLE PERSON FO G & J READY MIX & MASONRY SUPPLY, INC. ROMEO MONTEMARANO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ALL COUNTY READY MIX CORP ROMEO MONTEMARANO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF G & J READY MIX & MASONRY SUPPLY, INC. 137 LEV PAUKMAN AND/OR ANNA PAUKMAN LEV DR PAUKMAN AND/OR ANNA PAUKMAN LEV PAUKMAN AND/OR ANNA PAUKMAN LEV PAUKMAN AND/OR ANNA PAUKMAN ANNA PAUKMAN AND/OR LEV PAUKMAN ANNA PAUKMAN ANNA PAUKMAN AND/OR LEV PAUKMAN ANNA PAUKMAN AND/OR LEV PAUKMAN Withholding Personal Income Sales and Use Tax Type Sales and Use Withholding Warrant ID E110212162W022 E110212162W037 E110212162W013 E110212162W015 E110212162W017 E110212162W020 E110212162W023 E032418714W001 E032418714W006 E032418714W009 E032418714W005 E000188385W010 E000188385W022 E000188385W038 E000188385W041 E100188385W020 E100188385W021 E100188385W022 E100188385W027 Docketed Amount 100.00 82,449.49 45,249.12 4,697.95 2,886.02 25,292.82 4,878.24 548,534.47 56,019.85 1,546.63 17,343.36 128,368.60 29,471.79 68,882.52 130,803.97 58,668.35 22,035.60 162,492.53 17,983.75 618,707.11 623,444.31 Total Docketed Balance Amt 624,147.34 Docket Date Jul 22, 2005 Aug 14, 2012 Jun 17, 2004 Jan 24, 2005 Jan 24, 2005 Jan 24, 2005 Jul 22, 2005 Nov 30, 2010 Feb 22, 2012 Feb 20, 2013 Feb 22, 2012 Dec 22, 2009 Sep 8, 2010 Feb 1, 2011 Feb 23, 2011 May 10, 2011 May 10, 2011 Dec 13, 2011 Feb 26, 2013 County RENSSELAER ALBANY RENSSELAER RENSSELAER RENSSELAER RENSSELAER RENSSELAER ALBANY ALBANY ALBANY ALBANY KINGS KINGS NEW YORK NEW YORK KINGS KINGS KINGS KINGS

March 2013

36

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 138 Taxpayer Name JOHN R MAGUIRE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF VESTAR INC. JOHN R MAGUIRE JOHN R MAGUIRE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF VESTAR, INC. 139 JOHN D WIHLEN JOHN D WIHLEN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THE PROPERTY MAINTENANCE CO LLC JOHN D WIHLEN INDVIDUALLY AND AS A RESPONSIBLE PERSON OF THE PROPERTY MAINTENANCE CO LLC 140 ANTONELLA RIVARA AND/OR ANTHONY RIVARA ANTHONY RIVARA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF PILE FOUNDATION CONSTRUCTION COMPANY, INC. ANTHONY RIVARA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF PILE FOUNDATION CONSTRUCTION COMPANY, INC. ANTHONY RIVARA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF PILE FOUNDATION CONSTRUCTION COMPANY, INC. ANTHONY RIVARA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF PILE FOUNDATION CONSTRUCTION COMPANY, INC ANTHONY RIVARA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF PILE FOUNDATION CONSTRUCTION COMPANY, INC. ANTHONY RIVARA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF PILE FOUNDATION CONSTRUCTION COMPANY, INC. 141 LUCELIDA OSORIO AS EXECUTOR OF THE ESTATE OF MIGUEL OSORIO MIGUEL OSORIO 142 JOHN MAUTONE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF LKS CONCEPTS, LLC JOHN MAUTONE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF LKS CONCEPTS LLC Estate Personal Income Sales and Use Withholding Personal Income Sales and Use Personal Income Sales and Use Tax Type Withholding Warrant ID E031989976W001 E031989976W004 E031989976W010 E025212725W003 E025212725W004 E025212725W014 E301418031W001 E301418025W001 E301418025W003 E301418025W019 E301418025W020 E301418025W002 E301418025W018 E016224451W008 E016224451W003 E012437023W015 E012437023W017 Docketed Amount 233,289.31 309,100.03 72,876.91 9,283.65 91,298.46 510,243.59 16,770.55 178,942.12 20,457.72 33,624.26 2,368.94 349,581.01 277.53 534,695.23 66,585.92 375,934.23 222,448.05 600,156.31 601,281.15 602,022.13 610,825.70 Total Docketed Balance Amt 615,266.25 Docket Date Apr 6, 2010 Jan 18, 2012 Sep 11, 2012 Feb 29, 2012 Feb 29, 2012 Oct 23, 2012 Mar 17, 2010 Jun 29, 2010 Jun 29, 2010 Dec 1, 2010 Oct 2, 2012 Jun 29, 2010 Dec 1, 2010 Nov 7, 2012 May 24, 2005 Dec 4, 2012 Feb 20, 2013 County ALBANY ALBANY ALBANY MONROE MONROE MONROE NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU NASSAU QUEENS QUEENS NEW YORK NEW YORK

March 2013

37

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 142 143 Taxpayer Name JOHN MAUTONE INDIVIDUALLY AND AS A A RESPONSIBLE PERSON OF LKS CONCEPTS , LLC LEV PAUKMAN AND/OR ANNA PAUKMAN LEV DR PAUKMAN AND/OR ANNA PAUKMAN LEV PAUKMAN AND/OR ANNA PAUKMAN LEV PAUKMAN AND/OR ANNA PAUKMAN LEV PAUKMAN ANNA PAUKMAN AND/OR LEV PAUKMAN ANNA PAUKMAN AND/OR LEV PAUKMAN ANNA PAUKMAN AND/OR LEV PAUKMAN 144 145 JAMES H CARMICHAEL INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SPECIALTY RESTAURANT GROUP, LLC FRANK J DESIDERIO AND/OR BARBARA DESIDERIO FRANK J DESIDERIO AND/OR BARBARA DESIDERIO FRANK J DESIDERIO AND/OR BARBARA DESIDERIO 146 MICHAEL CAPOSSELA MICHAEL CAPOSSELA MICHAEL CAPOSSELA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF NELSTADT READY MIX CONCRETE INC. MICHAEL CAPOSELLA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF NELSTADT READY MIX CONCRETE INC. MICHAEL CAPOSELLA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF NELSTADT READY MIX CONCRETE INC. 147 STEPHEN NWAUKONI STEPHEN NWAUKONI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF JAFAS AUTO SALES INC. STEPHEN NWAUKONI INDIVIDUALLY AND AS RESPONSIBLE PERON OF JAFAS AUTO SALES Withholding Sales and Use Personal Income Sales and Use Sales and Use Personal Income Tax Type Withholding Personal Income Warrant ID E012437023W016 E000188385W010 E000188385W022 E000188385W038 E000188385W041 E000188385W046 E100188385W020 E100188385W022 E100188385W027 E036471281W001 E002214665W007 E002214665W008 E002214665W010 E026587346W010 E026587346W015 E026587346W001 E026587346W003 E026587346W002 E017845249W001 E017845249W006 E017845249W010 Docketed Amount 1,774.03 128,368.60 29,471.79 68,882.52 130,803.97 1,018.88 58,668.35 162,492.53 17,983.75 596,221.46 409,983.13 131,796.12 47,684.08 3,172.15 4,673.22 574,054.48 600.02 2,185.75 485,862.50 63,054.27 34,210.82 583,127.59 584,685.62 596,221.46 589,463.33 Total Docketed Balance Amt 600,156.31 597,690.39 Docket Date Feb 20, 2013 Dec 22, 2009 Sep 8, 2010 Feb 1, 2011 Feb 23, 2011 Mar 5, 2013 May 10, 2011 Dec 13, 2011 Feb 26, 2013 Jun 26, 2012 Mar 13, 2012 May 8, 2012 Jan 2, 2013 Sep 20, 2011 Nov 6, 2012 Nov 5, 2008 Aug 12, 2009 Aug 12, 2009 Aug 27, 2003 Apr 14, 2005 May 15, 2012 County NEW YORK KINGS KINGS NEW YORK NEW YORK KINGS KINGS KINGS KINGS ALBANY NEW YORK NEW YORK NEW YORK WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER QUEENS QUEENS QUEENS

March 2013

38

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 147 148 INC HAMOUD ALGAZALI HAMOUD ELGAZALI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 2341 OLYMPIC INC. HAMOUD ELGAZALI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 2341 OLYMPIC INC. HAMOUD ALGAZALI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 2341 OLYMPIC INC 149 SHERRY L FLECKENSTEIN SHERRY FLECKENSTEIN SHERRY FLECKENSTEIN INDIVIDUALLY AND AS RESPONSIBLE PERSON OF THE PIZZA JUNCTION INC SHERRY L FLECKENSTEIN INDIVIDUALLY AND AS RESPONSIBLE PERSON OF THE PIZZA JUNCTION INC SHERRY L FLECKENSTEIN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF THE PIZZA JUNCTION INC SHERRY FLECKENSTEIN INDIVIDUALLY AND AS RESPONSIBLE PERSON OF THE PIZZA JUNCTION INC 150 HELMERTORO HELMER TORO HELMER MR TORO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FIRST TORO FAMILY LIMITED PARTNERSHIP HELMER TORO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FIRST TORO FAMILY LIMITED PARTNERSHIP HELMER TORO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF MANHATTAN WEST SIDE LIMITED PARTNERSHIP HELMER TORO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF RIVERWAY MANAGEMENT, INC. Withholding Withholding Personal Income Sales and Use Sales and Use Taxpayer Name Tax Type Sales and Use Personal Income Sales and Use E022135758W043 E022135758W003 E022135758W028 E022135758W042 E510409502W001 E510409502W003 E510409502W004 E510409502W009 E510409502W012 E510409502W005 E008697023W039 E008697023W046 E008697023W048 E008697023W051 E008697023W015 E008697023W023 205.86 414,243.81 154,615.62 10,971.84 111,309.01 114,412.75 147,733.33 32,705.52 157,559.77 9,318.78 8,593.35 4,023.41 8,048.82 38,752.21 78,901.72 67,167.14 567,337.03 573,039.16 Warrant ID Docketed Amount Total Docketed Balance Amt 583,127.59 580,037.13 Sep 11, 2012 Nov 14, 2005 Sep 23, 2008 Nov 17, 2008 Dec 1, 2009 Aug 30, 2010 May 12, 2011 Mar 22, 2012 Aug 13, 2012 May 12, 2011 Mar 5, 2009 Nov 24, 2009 Nov 1, 2011 Jul 31, 2012 Jan 14, 2005 Feb 28, 2006 NEW YORK NEW YORK NEW YORK NEW YORK NIAGARA NIAGARA NIAGARA NIAGARA NIAGARA NIAGARA NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK Docket Date County

March 2013

39

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 150 Taxpayer Name HELMER TORO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF WEST MIDTOWN LP HELMER TORO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF WEST SIDE STORAGE, INC. HELMER TORO INDIVIDUALLY AND AS RESPONSIBLE PERSON OF MANHATTAN EMPLOYEE SERVICES, INC. HELMER TORO INDIVIDUALLY AND RESPSPONSIBLE PERSON OF CITYWIDE SERVICING GROUP, INC. HELMER MR TORO HELMER MR TORO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FIRST TORO FAMILY LIMITED PARTNERSHIP HELMER TORO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF JERSEY EMPLOYEE SERVICES, INC. HELMER TORO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FIRST TORO FAMILY LIMITED PARTNERSHIP 151 MARK E KLINGER AND/OR SABRINA L KLINGER MARK E KLINGER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SAFECO MANAGEMENT CORP MARK E KLINGER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SAFECO MANAGEMENT CORP MARK E KLINGER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SAFECO MANAGEMENT CORP MARK E KLINGER INDIVIDUALLY AND AS A RESPNSIBLE PERSON OF SADECO MANAGEMENT CORP 152 MILTON GOTTESMAN AND/OR BARBARA GOTTEMAN MILTON GOTTESMAN MILTON GOTTESMAN MILTON GOTTESMAN Personal Income Personal Income Sales and Use Tax Type Withholding Warrant ID E008697023W025 E008697023W033 E008697023W034 E008697023W040 E008697023W047 E008697023W049 E008697023W052 E008697023W053 E033031175W001 E033031175W002 E033031175W003 E033031175W007 E033031175W008 E005296395W008 E005296395W009 E005296395W014 E005296395W020 Docketed Amount 58,823.31 87,498.95 33,671.22 72,382.31 49,509.19 31,286.83 14,988.72 13,689.85 7,417.92 136,318.21 119,495.71 97,338.78 202,923.59 330,547.47 151,780.27 16,159.81 59,933.13 558,688.99 563,494.21 Total Docketed Balance Amt 567,337.03 Docket Date Apr 12, 2006 Oct 23, 2007 Nov 7, 2007 Jul 1, 2009 Apr 13, 2011 Nov 1, 2011 Jul 31, 2012 Jul 31, 2012 Mar 24, 2011 May 12, 2011 May 20, 2011 Jul 19, 2011 Jan 3, 2013 Feb 18, 1997 Feb 18, 1997 Jun 22, 1999 Jan 31, 2002 County NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK ERIE ERIE ERIE ERIE ERIE NEW YORK NEW YORK NEW YORK NEW YORK

March 2013

40

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 152 153 154 155 MILTON GOTTESMAN PATRICK MCCARNEY INDIVIDUALLY AND AS RESPONSIBLE PERSON OF WESTCHESTER WOOD FLOORING SUPPLY INC MARTIN D RAKOFF CARL LCAPEZZA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF PECO, INC. CARL L CAPEZZA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF PECO, INC. CARL L CAPEZZA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF PECO, INC, CARL L CAPEZZA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MILLENNIUM SPRINKLER, INC. CARL LCAPEZZA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF PECO, INC. 156 157 158 PELHAM L MCCLELLAN III INDIVIDUALLY AND AS RESPONSIBLE OFFICER OF MARBEW INC. THERESA M MCCLELLAN INDIVIDUALLY AND AS RESPONSIBLE OFFICER OF MARBREW, INC. KENNETH SANTO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF JEM SANITATION CORP. KENNETH SANTO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF JEM SANITATION CORP 159 ROBERT O GORDON INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FOOTPRINTS CAFE INC ROBERT O GORDON INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FOOTPRINTS CAFE SOUTH INC ROBERT O GORDON INDIVIDUALLY AND AS RESPONSIBLE PERSON OF FOOTPRINTS CAFE INC. 160 LUCIA AGNONE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF CASA DI ANTHONY'S INC. LUCIA AGNONE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF BELLA NAPOLI INC. Sales and Use Sales and Use Sales and Use Sales and Use Sales and Use Withholding Taxpayer Name Tax Type Personal Income Sales and Use Personal Income Sales and Use Warrant ID E005296395W059 E038148283W001 E204013444W001 E024753660W003 E024753660W011 E024753660W022 E024753660W001 E024753660W002 E420814053W002 E902310103W001 E002668004W004 E002668004W009 E020175251W004 E020175251W005 E020175251W006 E812109315W001 E812109315W002 Docketed Amount 268.31 556,552.32 555,650.53 126,751.21 25,095.87 204,721.74 132,656.37 63,782.56 550,860.00 550,860.00 333,224.44 208,723.91 252,398.02 191,398.51 94,946.67 40,258.34 80,296.43 537,516.47 538,743.20 550,860.00 550,860.00 541,948.35 Total Docketed Balance Amt 558,688.99 556,552.32 555,650.53 553,007.75 Docket Date Mar 27, 2012 Jan 18, 2013 Jul 3, 2012 Jun 1, 2006 Oct 16, 2006 Dec 11, 2012 Jun 1, 2006 Jun 1, 2006 Dec 26, 2012 Dec 26, 2012 Jul 28, 2011 Aug 21, 2012 Jan 19, 2012 Jan 19, 2012 May 30, 2012 Apr 3, 2009 Apr 3, 2009 County NEW YORK PUTNAM ALBANY WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER STEUBEN STEUBEN ALBANY ALBANY KINGS KINGS KINGS SUFFOLK SUFFOLK

March 2013

41

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 160 161 LUCIA AGNONE BRIAN MEHLING BRIAN MEHLING BRIAN MEHLING BRIAN MEHLING INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF: MEHLING ORTHOPEDICS, P.C. BRIAN MEHLING INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MEHLING ORTHOPEDICS, P.C. 162 LIONEL CONILLE LIONEL CONILLE 163 JAGROOP SINGH PERSONALLY AND AS RESPONSIBLE PERSON OF S.P.S. ENTERPRISES, INC. JAGROOP SINGH INDIVIDUALLY AND AS RESPONSIBLE PERSON OF S.P.S. ENTERPRISES INC 164 GEORGE HALLAHAN JR AND/OR KARENA K HALLAHAN GEORGE HALLAHAN JR INDIVIDUALLY & AS A RESPONSIBLE PERSON OF FLEET TRUCK PARTS, INC. GEORGE HALLAHAN JR INDIVIDUALLY & AS A RESPONSIBLE PERSON OF DRIVE TRAIN TRUCK PARTS CORP. 165 FRANKY ERNEST INDIVIDUALLY AND AS RESPONSIBLE PERSON OF AM OPERATING GROUP, LLC FRANKY ERNEST INDIVIDUALLY AND AS RESPONSIBLE PERSON OF AM OPERGATING GROUP, LLC. FRANKY ERNEST INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AM OPERATING GROUP LLC FRANKY ERNEST INDIVIDUALLY AND AS RESPONSIBLE PERSON OF AM OPERATING GROUP LLC Withholding Sales and Use Sales and Use Withholding Sales and Use Personal Income Sales and Use Withholding Taxpayer Name Tax Type Sales and Use Personal Income Warrant ID E812109315W006 E027374121W006 E027374121W052 E027374121W067 E027374121W035 E027374121W053 E031962026W002 E031962026W001 E031698985W001 E031698985W005 E533413453W002 E533413453W001 E533413453W003 E026841954W001 E026841954W013 E026841954W020 E026841954W002 Docketed Amount 416,961.70 105,352.34 219,891.80 132,543.22 46,126.96 32,706.00 402,293.46 132,744.65 501,217.53 31,844.23 1,260.81 400,696.69 130,993.96 260,582.04 81,222.23 68,234.52 89,268.15 529,945.32 532,951.46 533,061.76 535,038.11 Total Docketed Balance Amt 537,516.47 536,620.32 Docket Date Sep 7, 2012 Dec 2, 2008 Feb 1, 2011 Jun 5, 2012 May 25, 2010 Feb 1, 2011 Jul 24, 2012 Jul 24, 2012 Jan 25, 2010 Oct 2, 2012 Feb 20, 2013 Aug 17, 2012 Feb 20, 2013 Dec 1, 2009 Mar 16, 2010 Oct 10, 2012 Dec 1, 2009 County SUFFOLK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK SUFFOLK SUFFOLK SUFFOLK SUFFOLK SUFFOLK NEW YORK NEW YORK NEW YORK NEW YORK

March 2013

42

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 165 Taxpayer Name FRANKY ERNEST INDIVIDUALLY AND AS RESPONSIBLE PERSON OF AM OPERATING GROUP, LLC. FRANKY ERNEST INDIVIDUALLY AND HAS A RESPONSIBLE PERSON OF AM OPERATING GROUP LLC 166 167 168 LESLIE A MAYS DANIEL J OCONNOR DOUGLAS COOPER DOUGLAS COOPER DOUGLAS COOPER DOUGLAS COOPER DOUGLAS COOPER DOUGLAS COOPER DOUGLAS COOPER SANDRA COOPER AND/OR DOUGLAS COOPER 169 BLAKE A VAKNIN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SIGNATURE PROPERTY'S N.Y. LLC BLAKE A VAKNIN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SIGNATURE PROPERTY'S N.Y., LLC. 170 DIMITRIS TRINGAS DIMITRIS TRINGAS DIMITRI TRINGAS INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF BRISTOL-HALSEY, INC. 171 ROBERT J SCARETTA ROBERT SCARETTA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF REVERE ARMORED, Sales and Use Withholding Personal Income Sales and Use Personal Income Withholding Personal Income Personal Income Personal Income Tax Type Withholding Warrant ID E026841954W014 E026841954W019 E035078081W001 E037068016W001 E000041781W004 E000041781W025 E000041781W026 E000041781W028 E000041781W041 E000041781W042 E000041781W049 E100041781W001 E015949300W003 E015949300W002 E017482424W015 E017482424W021 E017482424W002 E008000943W022 E008000943W001 Docketed Amount 19,174.31 11,464.07 529,375.31 528,502.89 349,415.96 16,071.06 18,129.52 26,385.04 28,205.94 6,780.17 16,351.04 66,650.55 503,779.81 21,868.10 1,577.49 2,506.81 520,912.17 2,853.87 521,635.25 524,489.12 524,996.47 525,647.91 529,375.31 528,502.89 527,989.28 Total Docketed Balance Amt 529,945.32 Docket Date Mar 16, 2010 Oct 10, 2012 Aug 14, 2012 May 8, 2012 May 21, 2002 Feb 6, 2007 Dec 4, 2007 Aug 12, 2008 Apr 20, 2010 Aug 17, 2010 Sep 25, 2012 May 21, 2002 Jan 2, 2013 Jan 2, 2013 Sep 22, 2009 Feb 20, 2013 Jun 17, 2004 Oct 26, 2012 Aug 24, 1994 County NEW YORK NEW YORK ALBANY QUEENS NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK QUEENS QUEENS QUEENS SUFFOLK SUFFOLK

March 2013

43

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 171 172 INC. HANN H LOW HANN H LOW HANN H LOW HANN H LOW HANN HWEN LOW HANN H LOW HANN HLOW INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF LEMONGRASS ON UNIVERSITY CORP. HANN H LOW INDIVIDUALLY & AS RESPONSIBLE PERSON OF LIBERTY THAI CORP. HANN H LOW 173 RANNAN YAAKOBOVITCH RAANAN YAAKOBOVITCH INDIVIDUALLY AND AS RESPONSIBLE PERSON OF CITYWIDE TOWING, INC. RAANAN YAAKOBOVITCH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CITIWIDE TOWING SERVICES LLC RAANAN YAAKOBOVITCH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CITYWIDE AUTO REPAIR LLC RAANAN YAAKOBOVITCH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CITIWIDE TOWING SERVICES LLC RAANAN YAAAKOBOVITCH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CITYWIDE AUTO REPAIR LLC RAANAN YAAKOBOVITCH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CITIWIDE TOWING SERVICES LLC 174 EDWARD LIBBY EDWARD LIBBY Withholding Personal Income Withholding Personal Income Sales and Use Sales and Use Personal Income E016001611W011 E016001611W016 E016001611W022 E016001611W037 E016001611W038 E016001611W026 E016001611W029 E016001611W056 E016001611W057 E016875103W021 E016875103W001 E016875103W003 E016875103W004 E016875103W011 E016875103W013 E016875103W012 E030402987W001 E030402987W017 8,550.76 10,653.35 6,418.22 1,004.00 1,765.90 148,765.45 96,493.07 246,791.78 3,928.90 22,951.44 89,869.91 93,936.60 58,662.94 139,053.57 100,087.43 15,166.46 196,863.09 514.09 517,963.09 519,728.35 Taxpayer Name Tax Type Warrant ID Docketed Amount Total Docketed Balance Amt 524,489.12 524,371.43 Apr 4, 2003 Nov 17, 2003 May 16, 2006 Sep 14, 2007 Sep 3, 2008 May 16, 2006 Jan 22, 2007 Oct 4, 2011 Apr 17, 2012 Jul 31, 2012 May 31, 2005 May 22, 2006 May 22, 2006 Dec 9, 2008 Dec 9, 2008 Dec 9, 2008 Jan 21, 2009 Jun 19, 2012 KINGS KINGS KINGS KINGS KINGS KINGS KINGS QUEENS QUEENS BRONX BRONX BRONX BRONX BRONX BRONX BRONX NEW YORK ALBANY Docket Date County

March 2013

44

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 174 175 Taxpayer Name EDWARD LIBBY INDIVIDUALLY AND AS A RESPONSIBLE PERSON FOR ED LIBBY & COMPANY INC JOHN DISCALA JOHN DISCALA JOHN DISCALA JOHN DISCALA 176 KATHRYN A JINDRA KATHRYN A JINDRA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF TIER OIL CORP KATHRYN A JINDRA 177 JONATHAN D MENDEZ INDIVIDUALLY AND AS RESPONSIBLE PERSON OF TOKUKO INCORPORATED JONATHAN D MENDEZ INDIVIDUALLY AND AS RESPONSIBLE PERSON OF MENDEZ 1 INC. JONATHAN D MENDEZ INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF TOKUKO INCORPORATED JONATHAN D MENDEZ INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MENDEZ 1 INC. 178 MICHAEL GUERRA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MAZZARELLA PIZZA, INC. MICHAEL GUERRA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MAZZARELLA PIZZA INC MICHAEL GUERRA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MAZZARELLA PIZZA, INC MICHAEL GUERRA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MAZZARELLA'S INTERNATIONAL FOODS INC. MICHAEL GUERRA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MAZZARELLA PIZZA, INC. 179 RONALD J SUHANOSKY JR Personal Sales and Use Personal Income Sales and Use Sales and Use Tax Type Sales and Use Gift Personal Income Warrant ID E030402987W006 E001573480W005 E001573480W007 E001573480W015 E001573480W020 E000917387W009 E000917387W001 E000917387W005 E030653077W002 E030653077W003 E030653077W009 E030653077W010 E020661518W001 E020661518W002 E020661518W004 E020661518W005 E020661518W006 E918009400W017 Docketed Amount 320,585.91 15,621.21 47,640.09 418,195.09 32,840.33 140.49 156,489.76 354,303.10 8,402.45 139,712.29 84,589.17 273,588.75 184,732.06 95,694.52 145,802.83 23,354.01 56,665.78 1,294.25 505,180.05 506,249.20 506,292.66 510,933.35 Total Docketed Balance Amt 517,963.09 514,296.72 Docket Date Oct 5, 2010 Jul 31, 2001 Jan 29, 2004 Jul 19, 2011 Sep 11, 2012 Sep 18, 2012 Oct 25, 1999 Feb 25, 2002 Jul 9, 2009 Jul 9, 2009 Dec 3, 2012 Dec 3, 2012 Mar 4, 2005 Oct 28, 2005 Nov 20, 2006 Nov 20, 2006 Dec 11, 2012 Oct 30, 2012 County ALBANY RICHMOND RICHMOND RICHMOND RICHMOND ALBANY BROOME BROOME MONROE MONROE MONROE MONROE SCHENECTADY SCHENECTADY SCHENECTADY SCHENECTADY ALBANY NEW YORK

March 2013

45

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 179 RONALD SUHANOSKY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SFOGLIA CORP RONALD SUHANOSKY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SFOGLIA CORP. 180 ROONEY B NELSON ROONEY B NELSON ROONEY B NELSON 181 KEVIN I MURRAY KEVIN I MURRAY KEVIN S MURRAY 182 ARLINGTON L EASTMOND INDIVIDUALLY AND AS RESPONSIBLE PERSON OF EASCO BOILER CORP. ARLINGTON L EASTMOND INDIVIDUALLY AND AS RESPONSIBLE PERSON OF EASCO BOILER CORP ARLINGTON L EASTMOND INDIVIDUALLY AND AS RESPONSIBLE PERSON OF EASTMOND & SONS BOILER REPAIR & WELDING SERVICE 183 184 YONG SUK YI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF MR GINGER CORP. GENE GOLDSTEIN AND/OR CHUN H GOLDSTEIN GENE GOLDSTEIN AND/OR CHUN H GOLDSTEIN GENE GOLDSTEIN AND/OR CHUN H GOLDSTEIN GENE GOLDSTEIN AND CHUN HUI GOLDSTEIN CHUN HUI GOLDSTEIN AND/OR GENE GOLDSTEIN 185 ADAM HAKIM AND/OR LIA HAKIM ADAM HAKIM AND/OR LIA HAKIM ADAM HAKIM AND/OR LIA HAKIM Personal Income Sales and Use Personal Income Sales and Use Personal Income Taxpayer Name Tax Type Income Sales and Use Personal Income E918009400W001 E918009400W010 E015889558W006 E015889558W009 E015889558W040 E009718787W006 E009718787W029 E009718787W043 E006218067W009 E006218067W010 E006218067W011 E035410822W001 E018078045W001 E018078045W002 E018078045W021 E018078045W026 E118078045W002 E001071214W009 E001071214W010 E001071214W011 334,891.02 168,994.78 134,011.75 239,786.76 129,451.08 139,859.85 105,640.60 257,694.52 162,003.96 228,792.20 271,673.05 496,457.21 61,869.38 366,375.59 36,769.80 521.45 29,745.87 471,503.67 2,183.03 17,499.84 492,596.47 496,457.21 495,282.09 500,465.25 503,194.97 503,249.59 Warrant ID Docketed Amount Total Docketed Balance Amt 505,180.05 Jan 26, 2010 Apr 13, 2011 Mar 24, 2009 Apr 20, 2010 Apr 4, 2012 Jan 10, 2006 Sep 30, 2008 Mar 20, 2012 Feb 7, 2012 Mar 5, 2013 Mar 5, 2013 Jul 24, 2012 Feb 6, 2001 Apr 10, 2001 Mar 9, 2004 Apr 3, 2012 Dec 7, 2006 Jun 19, 2012 Jul 17, 2012 Aug 21, 2012 ALBANY ALBANY NEW YORK NEW YORK NEW YORK RICHMOND ALBANY RICHMOND ALBANY BRONX BRONX QUEENS SUFFOLK SUFFOLK SUFFOLK ALBANY SUFFOLK WESTCHESTER WESTCHESTER WESTCHESTER Docket Date County

March 2013

46

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 185 186 ADAM HAKIM SPIRO BALTATZIDIS INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF STARWICH, INC. SPIRO BALTAS INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF STARWICH, INC. 187 ADAM HAKIM AND/OR LIA HAKIM ADAM HAKIM AND/OR LIA HAKIM ADAM HAKIM AND/OR LIA HAKIM 188 ANDREA KAIMOWITZ AND/OR ROBERT KAIMOWITZ ROBERT KAIMOWITZ AND/OR ANDREA KAIMOWITZ 189 TIMOTHY LENNAN AND/OR CAROLYN LENNAN TIMOTHY LENNAN AND/OR CAROLYN LENNAN TIMOTHY LENNAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CABLEWORX, INC. TIMOTHY J LENNAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CABLEWORX, INC. TIMOTHY LENNAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CABLEWORX, INC. TIMOTHY LENNAN 190 RONALD ALLEN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF RAV INVESTIGATIVE & SECURITY SERVICES LTD RON ALLEN INDIVIDUALLY AND AS RESPONSIBLE PERSON OF RAV INVESTIGATIVE & SECURITY SERVICES LTD. RONALD ALLEN INDIVIDUALLY AND AS RESPONSIBLE PERSON OF RAV INVESTIGATIVE & SECURITY SERVICES LTD. RONALD ALLEN INDIVIDUALLY AND AS RESPONSIBLE PERSON OF RAV INVESTIGATIVE AND SECURITY SERVICES LTD. RONALD ALLEN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF RAV INVESTIGATIVE & SECURITY SERVICES LTD RONALD ALLEN INDIVIDUALLY AND AS RESPONSIBLE PERSON OF RAV INVESTIGATIVE & Withholding Sales and Use Personal Income Personal Income Sales and Use Withholding Taxpayer Name Tax Type Personal Income Sales and Use Personal Income Warrant ID E001071214W025 E029057650W001 E029057650W007 E001071214W009 E001071214W010 E001071214W011 E126026851W005 E026026851W001 E006702679W018 E006702679W024 E006702679W012 E006702679W014 E006702679W013 E006702679W025 E000346508W014 E000346508W024 E000346508W029 E000346508W030 E000346508W032 E000346508W028 Docketed Amount 1,409.93 141,632.21 349,992.34 471,503.67 2,183.03 17,499.84 3,275.72 487,799.93 29,730.95 23,718.08 159,944.28 209,805.52 47,798.86 19,682.32 62,883.71 88,211.10 85,559.08 104,269.36 39,808.01 43,761.82 487,266.84 490,680.01 491,075.65 491,186.54 Total Docketed Balance Amt 492,596.47 491,624.55 Docket Date Aug 28, 2012 Sep 30, 2008 Mar 9, 2012 Jun 19, 2012 Jul 17, 2012 Aug 21, 2012 Jan 8, 2013 Mar 2, 2010 Jan 14, 2011 Nov 30, 2012 Mar 4, 2010 May 27, 2010 Mar 17, 2010 Nov 30, 2012 May 11, 2010 Jun 21, 2011 Jan 4, 2012 Apr 10, 2012 Nov 27, 2012 Jan 4, 2012 County WESTCHESTER NEW YORK ORANGE WESTCHESTER WESTCHESTER WESTCHESTER NEW YORK NEW YORK SUFFOLK SUFFOLK SUFFOLK SUFFOLK SUFFOLK SUFFOLK WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER

March 2013

47

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 190 SECURITY SERVICES LTD. RONALD ALLEN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF RAV INVESTIGATIVE & SECURITY SERVICES LTD 191 192 CHARLES D CATHCART AND/OR EVELYN G CATHCART FERNANDO REIS FERNANDO REIS INDIVIDUALLY AND AS RESPONSIBLE OFFICER OF: PALISADE PLUMBING & HEATING CORP. 193 RANDY PFEIFER RANDY PFEIFER INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ENTERTAINMENT HOLDING SYSTEMS CORP RANDY PFEIFER INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ENTERTAINMENT SYSTEMS HOLDING CORP RANDY PFEIFER INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ENTERTAINMENT SYSTEMS HOLDING CORP RANDY PFEIFER INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ENTERTAINMENT SYSTEMS HOLDING CORP RANDY PFEIFER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ENTERTAINMENT SYSTEMS HOLDING CORP RANDY PFEIFER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ENTERTAINMENT SYSTEMS HOLDING CORP RANDY PFEIFER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ENTERTAINMENT SYSTEMS HOLDING CORP 194 RICHARD GAROFALO RICHARD GAROFALO RICHARD A GAROFALO RICHARD A GAROFALO Personal Income Personal Income Personal Income Sales and Use Personal Income Taxpayer Name Tax Type Withholding E000346508W031 E030824175W001 E021903599W003 E021903599W001 E025126525W002 E025126525W013 E025126525W003 E025126525W004 E025126525W008 E025126525W010 E025126525W011 E025126525W020 E625008324W029 E625008324W031 E625008324W035 E625008324W036 62,773.76 483,332.11 1,435.27 481,261.18 1,682.88 2,452.00 15,078.56 248,665.38 7,565.59 4,319.42 192,283.56 9,263.65 2,159.82 2,401.99 7,728.14 2,483.78 479,841.70 481,311.04 483,332.11 482,696.45 Warrant ID Docketed Amount Total Docketed Balance Amt 487,266.84 Nov 27, 2012 Dec 4, 2012 Sep 18, 2012 Jan 23, 2004 Mar 1, 2006 Jul 7, 2009 Sep 20, 2006 Mar 20, 2007 Oct 12, 2007 Apr 7, 2008 Jan 15, 2009 Aug 21, 2012 Jun 1, 2011 Oct 19, 2011 Jun 5, 2012 Jul 24, 2012 WESTCHESTER ORANGE WESTCHESTER WESTCHESTER ERIE ERIE ERIE ERIE ERIE ERIE ERIE ERIE NEW YORK NEW YORK NEW YORK NEW YORK Docket Date County

Sales and Use

March 2013

48

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 194 Taxpayer Name RICHARD GAROFALO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF REPERTOIRE NY CORPORATION RICHARD GAROFALO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 42 GREENE STREET, INC. RICHARD GAROFALO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF REPERTOIRE NY CORPORATION 195 BEATRICE PUJA BEATRICE PUJA BEATRICE PUJA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ROYAL CF CORP. BEATRICE PUJA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF RCF 180 THIRD AVENUE CORP. BEATRICE PUJA BEATRICE PUJA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ROYAL CF CORP. BEATRICE PUJA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF RCF 180 THIRD AVENUE CORP. BEATRICE PUJA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ROYAL CF CORP. BEATRICE PUJA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF RCF 180 THIRD AVENUE CORP. BEATRICE PUJA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ROYAL CANADIAN 2286 BROADWAY, INC. 196 CHRIS COOPER CHRIS COOPER CHRIS COOPER CHRIS COOPER CHRIS COOPER CHRIS M COOPER Personal Income Withholding Withholding Personal Income Sales and Use Tax Type Sales and Use Warrant ID E625008324W001 E625008324W002 E625008324W003 E010801055W020 E010801055W021 E010801055W003 E010801055W007 E010801055W010 E010801055W016 E010801055W017 E010801055W005 E010801055W006 E010801055W015 E027923897W001 E027923897W002 E027923897W004 E027923897W011 E027923897W024 E027923897W034 Docketed Amount 280,763.00 183,446.94 858.03 25,383.53 7,557.02 102,295.30 81,676.79 155,713.39 49,212.46 50,490.79 3,410.93 1,362.56 2,713.65 23,229.94 264,355.78 23,778.82 20,359.91 138,750.81 5,817.46 477,929.69 479,816.42 Total Docketed Balance Amt 479,841.70 Docket Date May 9, 2007 May 9, 2007 May 9, 2007 Sep 7, 2011 Feb 5, 2013 Jan 26, 1999 Aug 7, 2000 Dec 23, 1999 Jan 31, 2002 Jan 31, 2002 Jan 26, 1999 Jan 26, 1999 Jan 31, 2002 Nov 21, 2008 Dec 5, 2008 Jan 2, 2009 Feb 25, 2009 May 21, 2009 Nov 30, 2011 County NEW YORK NEW YORK NEW YORK KINGS KINGS NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK SUFFOLK SUFFOLK SUFFOLK SUFFOLK SUFFOLK SUFFOLK

March 2013

49

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 196 197 198 CHRIS COOPER PAUL VIRZI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF JEM SANITATION CORP. JOHN F O'LEARY JOHN F O'LEARY INDIVIDUALLY AND AS RESPONSIBLE PERSON OF BLARNEY STONE OF ITHACA, INC T/A JOHNNY O'S COLLEGETOWN PUB JOHN F O'LEARY INDIVIDUALLY AND AS RESPONSIBLE PERSON OF SHAMROCK OF ITHACA, INC JOHN F OLEARY INDIVIDUALLY AND AS RESPONSIBLE PERSON OF BLARNEY STONE OF ITHACA, INC 199 JULIO RAMIREZ JR AND/OR ANNETTE CASTRO JULIO RAMIREZ JR AND/OR ANNETTE CASTRO 200 CHRISTOPHER REDA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF TEN'S CABARET, INC. CHRISTOPHER REDA INDIVIDUALLY AND AS A RESPONSIBLE PERSON FOR DOWNTOWN RESTAURANT GROUP, LLC CHRISTOPHER REDA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF TEN'S CABARET, INC. 201 202 203 KARL KREPP INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CHARLIE'S CYCLE CENTER, INC CHARLES J KREPP INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF CHARLIE'S CYCLE CENTER, INC JOHN F SWEETER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF J & J PERLMAN'S INC JOHN F SWEETER SR INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF J & J PERLMAN'S INC 204 JOSE FELIX F CABRERA AND/OR MIOSOTIS CABRERA JOSE FELIX CABRERA MIOSOTIS CABRERA Personal Income Sales and Use Taxpayer Name Tax Type Personal Income Sales and Use Personal Income Sales and Use Warrant ID E027923897W035 E113608524W009 E334415435W012 E334415435W008 E334415435W009 E334415435W011 E035299879W001 E035299879W024 E023155923W001 E023155923W020 E023155923W002 E024047530W001 E036995629W001 E418412204W001 E418412204W012 E022779634W006 E022779634W007 Docketed Amount 1,636.97 469,730.63 92,644.58 270,595.25 94,557.82 10,758.85 464,532.98 3,798.03 427,668.35 4,330.19 32,317.43 464,194.91 462,992.27 456,782.40 5,998.98 112,756.26 106,751.78 458,728.18 464,194.91 462,992.27 462,781.38 464,315.97 468,331.01 Total Docketed Balance Amt 477,929.69 469,730.63 468,556.50 Docket Date Sep 12, 2012 Mar 27, 2012 Nov 2, 2012 Aug 11, 2011 Aug 19, 2011 Apr 26, 2012 Nov 30, 2011 Jan 15, 2013 Nov 18, 2009 May 30, 2012 Nov 18, 2009 Oct 15, 2012 Oct 30, 2012 Jan 13, 2011 Mar 22, 2012 Dec 9, 2009 Feb 17, 2010 County SUFFOLK ALBANY TOMPKINS TOMPKINS TOMPKINS TOMPKINS ALBANY ALBANY NEW YORK NEW YORK NEW YORK CATTARAUGUS ALBANY SARATOGA SARATOGA WESTCHESTER WESTCHESTER

Withholding Sales and Use Sales and Use Sales and Use

Personal Income

March 2013

50

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 204 Taxpayer Name JOSE F CABRERA AND OR MIOSOTIS CABRERA JOSE FELIX F CABRERA AND/OR MIOSOTIS CABRERA JOSE F CABRERA 205 JOSE FELIX F CABRERA AND/OR MIOSOTIS CABRERA JOSE FELIX CABRERA MIOSOTIS CABRERA JOSE F CABRERA AND OR MIOSOTIS CABRERA JOSE FELIX F CABRERA AND/OR MIOSOTIS CABRERA 206 KATHERINA PETRAN KATHERINA PETRAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 213 E. 38TH ST. REST. CORP. KATHERINE PETRAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 231 E 38TH ST.REST.CORP. KATHERINA PETRAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 213 EAST 38TH ST. REST CORP. KATHERINA PETRAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 213 E. 38TH ST. REST. CORP. KATHERINE PETRAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 213 E 38TH ST. REST. CORP. KATHERINA PETRAN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF 213 EAST 38TH ST. REST. CORP. 207 208 THOMAS CASATELLI INDIVIDUALLY AND AS RESPONSIBLE PERSON OF PER TAVERN COPR MICHAEL DITORO AND/OR DOREEN DITORO MICHAEL DITORO AND/OR DOREEN DITORO MICHAEL J DITORO AND/OR DOREEN DITORO Sales and Use Personal Income Withholding Personal Income Sales and Use Tax Type Personal Income Sales and Use Personal Income Warrant ID E022779634W011 E022779634W014 E022779634W012 E022779634W006 E022779634W007 E022779634W011 E022779634W014 E011385043W011 E011385043W002 E011385043W004 E011385043W019 E011385043W021 E011385043W010 E011385043W020 E036633294W001 E017975337W011 E017975337W014 E017975337W031 Docketed Amount 168,380.45 70,770.53 69.16 112,756.26 106,751.78 168,380.45 70,770.53 163,815.67 37,552.69 17,917.42 223,781.35 12,050.49 3,269.77 158.52 456,237.09 36,297.52 159,281.13 188,667.88 456,237.09 456,095.90 458,545.91 458,659.02 Total Docketed Balance Amt 458,728.18 Docket Date May 3, 2011 Jul 24, 2012 May 3, 2011 Dec 9, 2009 Feb 17, 2010 May 3, 2011 Jul 24, 2012 Jul 8, 2010 Mar 31, 2006 Jan 23, 2007 Feb 15, 2011 Sep 18, 2012 Jan 6, 2010 Feb 15, 2011 Jan 15, 2013 Mar 10, 2009 Feb 17, 2010 May 8, 2012 County WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK NEW YORK KINGS RICHMOND RICHMOND RICHMOND

March 2013

51

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 208 209 Taxpayer Name MICHAEL J DITORO AND/OR DOREEN DITORO BARRY HALFTOWN BARRY HALFTOWN 210 211 212 MATTHEW A CREVER INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AUTO ONE GROUP INC GREGG SANTO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF JEM SANITATION CORP ROBERT C RABUCK ROBERT RABUCK INDIVIDUALLY AND AS RESPONSIBLE PERSON OF EXIT 11 ENTERPRISES, INC. ROBERT RABUCK INDIVIDUALLY AND AS RESPONSIBILE PERSON OF EXIT 11 FUEL CORP. ROBERT RABUCK INDIVIDUALLY AND AS RESPONSIBLE PERSON OF GRAND PRIX RESTAURANT & MOTOR INN, INC. ROBERT RABUCK ROBERT RABUCK INDIVIDUALLY AND AS RESPONSIBLE PERSON OF EXIT 11 FUEL CORP. ROBERT RABUCK INDIVIDUALLY AND AS RESPONSIBLE PERSON OF GRAND PRIX RESTAURANT & MOTOR INN, INC. 213 JANINE FRANTELLIZZI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF INTERSTATE MASONRY CORP. JANINE FRANTELLIZZI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF INTERSTATE MASONRY CORP JANINE FRANTELLIZZI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF INTERSTATE MASONRY CORP 214 LAWRENCE DELMONACO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF WEL-MADE ENTERPRISES INC. LAWRENCE DELMONACO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF WEL-MADE Sales and Use Withholding Withholding Tax Type Personal Income Personal Income Sales and Use Sales and Use Personal Income Sales and Use Warrant ID E017975337W034 E033993011W001 E033993011W002 E028256938W006 E113608542W009 E018902213W032 E018902213W001 E018902213W002 E018902213W004 E018902213W026 E018902213W003 E018902213W005 E122687934W002 E122687934W003 E122687934W007 E019256640W005 E019256640W009 Docketed Amount 71,849.37 439,591.11 15,894.45 455,106.83 452,647.73 796.62 134,316.13 26,588.26 64,144.69 212,676.77 7,359.43 2,546.85 333,864.16 111,005.01 3,126.76 162,246.81 251,702.98 446,565.58 447,995.93 455,106.83 452,647.73 448,428.75 Total Docketed Balance Amt 456,095.90 455,485.56 Docket Date Sep 25, 2012 May 19, 2011 Jul 9, 2012 Oct 15, 2012 May 1, 2012 Mar 30, 2012 Feb 19, 2002 Feb 19, 2002 Feb 19, 2002 Dec 7, 2005 Feb 19, 2002 Feb 19, 2002 May 24, 2011 Sep 27, 2011 Jul 3, 2012 Jun 17, 2009 Dec 1, 2010 County RICHMOND CATTARAUGUS CATTARAUGUS ONEIDA ALBANY SARATOGA SARATOGA SARATOGA SARATOGA SARATOGA SARATOGA SARATOGA QUEENS QUEENS QUEENS SUFFOLK SUFFOLK

March 2013

52

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 214 ENTERPRISES INC. LAWRENCE DELMONACO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF POMARC INDUSTRIES INC. LAWRENCE DELMONACO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF LOW PRO TOWING & TRANSPORT INC. LAWRENCE DELMONACO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF POMARC INDUSTRIES INC. 215 ROBERT MALETTA ROBERT MALETTA ROBERT MALETTA ROBERT MALETTA ROBERT MALETTA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF RAMWOOD ASSOCIATES INC ROBERT MALETTA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF RAMWOOD ASSOCIATES,INC. ROBERT MALETTA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF RAMWOOD ASSOCIATES, INC. ROBERT MALETTA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF RAMWOOD ASSOCIATES INC ROBERT MALETTA INDIVIDUALLY & AS A RESPONSIBLE PERSON OF RAMWOOD ASSOCIATES, INC. 216 ALFONSO MARZULLO ALPHONSO MARZULLO INDIVIDUALLY & AS A RESPONSIBLE PERSON OF FMB INC. ALPHONSO MARZULLO INDIVIDUALLY & AS A RESPONSIBLE PERSON OF FMB INC. ALPHONSO MARZULLO INDIVIDUALLY & AS A RESPONSIBLE PERSON OF FMB INC. 217 PETER E SCHULTZ INDIVIDUALLY AND AS RESPONSIBLE PERSON OF ANOTHER DELI INC Personal Income Sales and Use Withholding Sales and Withholding Sales and Use Withholding Personal Income Taxpayer Name Tax Type Sales and Use Warrant ID Docketed Amount Total Docketed Balance Amt 446,565.58 E019256640W013 E019256640W023 E019256640W022 E006577637W009 E006577637W012 E006577637W018 E006577637W024 E006577637W003 E006577637W007 E006577637W011 E006577637W006 E006577637W010 E930012151W014 E930012151W004 E930012151W008 E930012151W003 E007415862W003 6,162.05 20,292.78 6,160.96 12,766.96 80,977.31 48,320.54 5,743.37 11,901.97 9,544.35 5,426.77 255,129.39 16,156.18 106.61 13,355.97 426,384.80 1,554.07 262,521.84 440,174.98 441,401.45 445,966.84 Aug 2, 2011 Feb 22, 2013 Aug 17, 2012 Aug 15, 1995 Dec 21, 2004 May 26, 2010 Oct 30, 2012 Jan 13, 1994 Aug 31, 1994 Dec 20, 1995 Mar 1, 1994 Dec 20, 1995 Feb 8, 2013 Feb 15, 2012 Jul 13, 2012 Dec 30, 2011 May 19, 2008 SUFFOLK SUFFOLK SUFFOLK QUEENS QUEENS WASHINGTON QUEENS QUEENS QUEENS QUEENS QUEENS QUEENS SUFFOLK SUFFOLK SUFFOLK SUFFOLK SUFFOLK Docket Date County

March 2013

53

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 217 218 219 Taxpayer Name PETER E SCHULTZ INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF PORT PLAZA DELI DAVOR FLORICIC INDIVIDUALLY & AS A RESPONSIBLE PERSON OF PRO DESIGN INC GEORGE HAVERLY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FUTURE VIDEO INC GEORGE HAVERLY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF PURE PASSION INC 220 SHAHWALI SALEHZADEH AND/OR BIBI SALEHZADEH SHAHWALI SALEHZADEH INDIVIDUALLY AND AS A RESPONSIBE PERSON OF SALEZADEH WESTCHESTER PAVILLION, INC SHAHWALI SALEHZADEH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NEEL-NADIAHAMED GROUP, INC SHAHWALI SALEHZADEH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NEEL, NADIA, HAMID, HABIB ASSOCIATIATES, INC SHAHWALI SALEHZADEH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SALEZADEH 620 NORTH BROADWAY CORP SHAHWALI SALEHZADEH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF HABIB & NADIA, INC SHAHWALI SALEHZADEH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF NNHH CONSULTING CO., INC SHAHWALI SALEHZADEH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SALEZADEH WESTCHESTER PAVILLION, INC SHAHWALI SALEHZADEH INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SALEHZADEH WHITE PLAINS MALL CORP 221 GERALD FRANCAVILLA GERALD FRANCAVILLA GERALD FRANCAVILLA INDIVIDUALLY & AS A RESPONSIBLE PERSON OF FMB INC. 222 JAMES A CURTIS INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF DIEGO CORTEZ ARTE, Personal Income Sales and Use Sales and Tax Type Use Sales and Use Sales and Use Personal Income Sales and Use Warrant ID E007415862W010 E434210133W001 E015689977W003 E015689977W004 E029530766W003 E029530766W002 E029530766W004 E029530766W005 E029530766W006 E029530766W007 E029530766W008 E029530766W009 E029530766W010 E134309421W001 E134309421W003 E134309421W002 E009491176W012 Docketed Amount 177,653.14 439,895.75 304,136.51 127,044.45 88,675.28 63,897.03 59,876.89 42,773.41 27,556.20 38,089.37 78,070.95 2,682.99 29,409.55 588.89 1,914.56 426,384.80 426,426.23 426,426.23 428,888.25 431,031.67 Total Docketed Balance Amt 440,174.98 439,895.75 431,180.96 Docket Date Dec 31, 2012 Sep 24, 2012 Jun 11, 2012 Jun 11, 2012 Sep 11, 2012 Sep 11, 2012 Oct 3, 2012 Oct 3, 2012 Oct 3, 2012 Oct 3, 2012 Oct 3, 2012 Oct 3, 2012 Oct 3, 2012 Jun 26, 2012 Jul 31, 2012 Jun 26, 2012 Aug 28, 2012 County SUFFOLK NASSAU NASSAU NASSAU ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY KINGS KINGS KINGS NEW YORK

March 2013

54

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank LTD. 223 ANTONIA TRENTO ANTONIA TRENTO ANTONIA TRENTO ANTONIA TRENTO 224 JAMES A COSENTINO JAMES A COSENTINO 225 KHALID ISA KHALID ISA INDIVIDUALLY AND AS A RESPONSBLE PERSON OF WARWICK SUN LLC KHALID ISA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF WESLEY HILLS GAS & FOOD MART CORP KHALID ISA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF RACETRACK AUTO CENTER, INC KHALID ISA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF BRONX ULTIMATE SERVICE CENTER, INC 226 LOUIS FORESE LOUIS FORESE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF COMPLETE ENVIRONMENTAL SERVICES, INC. FORESE LOUIS INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF COMPLETE ENVIRONMENTAL SERVICES, INC 227 228 EVANGELIA KONTOGIANNIS PAOLO SECONDO AND/OR EMANUELA SECONDO PAOLO SECONDO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF BAROLO, LTD. PAOLO SECONDO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF GALATA INC Personal Income Personal Income Sales and Use Personal Income Sales and Use Personal Income Sales and Use Taxpayer Name Tax Type Use Sales and Use Withholding E129170963W001 E129170963W004 E129170963W002 E129170963W003 E002197094W007 E002197094W030 E017047048W005 E017047048W006 E017047048W007 E017047048W013 E017047048W020 E718711365W013 E718711365W002 E718711365W006 E627908432W005 E520007061W009 E520007061W007 E520007061W008 58,697.06 89,239.54 244,097.49 34,044.80 190,220.87 235,290.72 291,829.30 16,864.26 30,513.90 73,850.96 11,127.86 191,816.95 231,288.39 947.19 422,450.18 1,452.02 310,361.48 13,077.49 422,450.18 421,731.10 424,052.53 424,186.28 425,511.59 426,078.89 Jun 5, 2012 Aug 7, 2012 Jun 5, 2012 Aug 7, 2012 Dec 7, 2010 Aug 21, 2012 May 19, 2009 Mar 30, 2010 Mar 30, 2010 Jun 8, 2010 May 1, 2012 Jul 31, 2012 Oct 24, 2007 Jun 17, 2009 Feb 19, 2013 Dec 18, 2012 Nov 9, 2011 Oct 3, 2012 ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER WESTCHESTER BRONX NASSAU NASSAU NASSAU NEW YORK NEW YORK NEW YORK Warrant ID Docketed Amount Total Docketed Balance Amt Docket Date County

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New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 228 229 Taxpayer Name PAOLO SECONDO INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF GALATA INC ROBERT M SCHARF ROBERT SCHARF ROBERT M SCHARF INDIVIDUALLY AND AS RESPONSIBLE PERSON OF LEGEND BUILDING PRODUCTS INC 230 JAMES TEIXEIRA AND/OR JERRI TEIXEIRA JAMES TEIXEIRA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF L P STAIR & RAIL INC JAMES TEIXEIRA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF LP STAIR & RAIL INC JAMES TEIXEIRA INDIVIDUALLY AND AS RESPONSIBLE PERSON OF L.P. STAIR & RAIL, INC. 231 GARFIELD GAYLE GARFIELD GAYLE GARFIELD GAYLE GARFIELD GAYLE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF GARTECH ELECTRICAL CONTRACTING CORP. GARFIELD GAYLE INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF GARTECH ELECTRICAL CONTRACTING CORP. GARFIELD GAYLE INDIVIDUALLY AND AS RESPONSIBLE PERSON OF GARTECH ELECTRICAL CONTRACTING CORP. 232 VINCENT C. ROMAN VINCENT ROMAN 233 234 EITHNE QUIGLEY RIGOBERTO REYES INDIVIDUALLY AND AS RESPONSIBLE PERSON OF SKY WINE INC. RIGOBERTO REYES INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SKY WINE INC. Personal Income Personal Income Sales and Use Tax Type Sales and Use Personal Income Sales and Use Personal Income Sales and Use Withholding Personal Income Sales and Use Withholding Warrant ID E520007061W010 E016712490W033 E016712490W037 E016712490W009 E013214325W026 E013214325W007 E013214325W019 E013214325W023 E004930402W003 E004930402W012 E004930402W013 E004930402W004 E004930402W007 E004930402W011 E033009595W001 E033009595W012 E029287627W003 E030618270W001 E030618270W002 Docketed Amount 96,840.11 8,221.40 199.69 412,908.70 350.87 235,512.62 182,520.34 1,344.00 10,756.09 7,682.18 100.00 221,567.37 132,785.44 44,954.97 409,956.31 641.94 408,015.17 111,299.51 160,939.41 408,015.17 407,371.22 410,598.25 417,846.05 419,727.83 Total Docketed Balance Amt 421,731.10 421,329.79 Docket Date Feb 20, 2013 Feb 22, 2007 Sep 10, 2012 Dec 16, 2002 Sep 12, 2012 Jan 30, 2007 Jan 5, 2009 Sep 12, 2011 May 27, 2009 Aug 7, 2012 Aug 7, 2012 Jun 16, 2009 Mar 23, 2010 Aug 7, 2012 Feb 1, 2011 Nov 20, 2012 Jan 29, 2013 Apr 14, 2009 Sep 7, 2011 County NEW YORK NASSAU NASSAU NASSAU SUFFOLK SUFFOLK SUFFOLK SUFFOLK ALBANY ALBANY ALBANY ALBANY ALBANY ALBANY KINGS KINGS KINGS QUEENS QUEENS

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New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 234 Taxpayer Name RIGOBERTO REYES INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SKY WINE INC. RIGOBERTO REYES INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SKY WINE INC. 235 MARY ANN V PALLADINO AND/OR JOSEPH DEVITO MARY ANN V PALLADINO JOSEPH DEVITO AND/OR MARY ANN V PALLADINO 236 DHAHABA N ALSARARI AND/OR SALEH ABDULLA SALEH ABDULLA INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SUPER SPEED DELI 237 DHAHABA N ALSARARI AND/OR SALEH ABDULLA DHAHABA N ALSARARI INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SUPER SPEED DELI 238 CHRISTOPHER F VEALE CHRISTOPHER F. VEALE CHRISTOPHER F VEALE CHRISTOPHER F VEALE 239 MAURICE ANDREOZZI AND/OR DONNA ANDREOZZI MAURICE ANDREOZZI 240 RICK COHEN RICK COHEN RICK COHEN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SAMOYED, INC. RICK COHEN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SAMOYED, INC. Personal Income Sales and Use Personal Income Sales and Use Personal Income Sales and Use Personal Income Sales and Use Personal Income Tax Type Sales and Use Withholding Personal Income Warrant ID E030618270W003 E030618270W004 E023380152W001 E023380152W002 E123380152W001 E119831389W001 E019831389W001 E119831389W001 E119831389W002 E017999660W015 E017999660W020 E017999660W027 E017999660W028 E007006108W023 E007006108W003 E004808865W032 E004808865W033 E004808865W007 E004808865W008 Docketed Amount 134,512.30 620.00 344.48 96,380.36 309,910.70 239,322.79 165,527.11 239,322.79 165,527.11 184,257.43 1,359.95 189,187.37 27,979.69 3,348.18 396,400.37 12,469.52 149.00 197,410.47 55,850.32 397,317.60 399,748.55 402,784.44 404,849.90 404,849.90 406,635.54 Total Docketed Balance Amt 407,371.22 Docket Date Aug 7, 2012 Aug 7, 2012 Oct 28, 2004 Nov 27, 2012 Oct 10, 2012 May 21, 2012 May 18, 2012 May 21, 2012 May 21, 2012 Sep 18, 2007 Apr 1, 2009 Apr 13, 2011 Sep 10, 2012 Dec 11, 2012 Nov 1, 2000 Feb 13, 2012 Mar 26, 2012 Nov 23, 1998 Nov 23, 1998 County QUEENS QUEENS RICHMOND ALBANY ALBANY ERIE ERIE ERIE ERIE NEW YORK NASSAU QUEENS NASSAU ALBANY ALBANY NASSAU NASSAU NASSAU NASSAU

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New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 240 241 Taxpayer Name RICK COHEN INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF SAMOYED INC. GREGORY BARRETT GREGORY G BARRETT INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF HARLEM LIQUOR WORLD, INC GREGORY G BARRETT INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF HARLEM LIQUOR WORLD, INC GREGORY BARRETT INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF HARLEM LIQUOR WORLD, INC GREGORY BARRETT INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF UPTOWN WINE PANTRY INC 242 243 244 245 JOHN C MELCHING JR INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF AMERICAN ARCHITECTURAL INC. DANIEL P RAPAPORT ALF NAMAN ROBERT JETTER ROBERT JETTER ROBERT JETTER ROBERT JETTER ROBERT JETTER 246 247 MARTIN NOVITSKY BRIAN J FISET INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FISET COMMERCIAL PRINTERS BRIAN J FISET INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FISET COMMERCIAL Personal Income Sales and Use Sales and Use Personal Income Personal Income Personal Income Tax Type Sales and Use Personal Income Sales and Use Warrant ID E004808865W013 E023707667W005 E023707667W002 E023707667W003 E023707667W006 E023707667W009 E212111083W001 E037155306W001 E006282540W037 E024998658W001 E024998658W013 E024998658W018 E024998658W019 E024998658W027 E036445748W001 E019333553W008 E019333553W027 Docketed Amount 131,438.29 6,450.55 55,562.70 109,237.30 81,529.24 150,882.27 396,321.65 395,626.89 394,352.13 8,976.71 217,220.26 30,675.04 74,285.21 61,691.53 391,748.39 4,329.46 372,355.61 391,748.39 389,934.54 396,321.65 395,626.89 394,352.13 392,848.75 Total Docketed Balance Amt 397,317.60 397,211.51 Docket Date May 7, 2001 Aug 25, 2009 Jul 15, 2005 Apr 6, 2006 Oct 27, 2009 Nov 14, 2012 Nov 14, 2012 Jul 3, 2012 Dec 28, 2012 Dec 8, 2005 May 3, 2011 May 8, 2012 Jul 10, 2012 Dec 28, 2012 Jun 5, 2012 Jan 28, 2005 Sep 25, 2006 County NASSAU ALBANY BRONX BRONX ALBANY ALBANY ALBANY WESTCHESTER NEW YORK NEW YORK BRONX BRONX BRONX BRONX KINGS ALBANY ALBANY

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New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

Rank 247 PRINTERS BRIAN J FISET INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF FISET COMMERCIAL PRINTERS BRIAN J FISET INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF LUDANI INC 248 249 250 THOMAS HAGARTY INDIVIDUALLY AND AS A RESPONSIBLE PERSON OF ON-SITE PETROLEUM UNLIMITED, INC. GREGORY M OCONNOR GREGORY ELEFTERAKIS GREGORY ELEFTERAKIS GREGORY ELEFTERAKIS GREGORY ELEFTERAKIS GREGORY ELEFTERAKIS INDIVIDUALLY AND AS RESPONSIBLE PERSON OF VOGUE COURT REPORTING SERVICES INC Withholding Sales and Use Personal Income Personal Income Taxpayer Name Tax Type Sales and Use Warrant ID Docketed Amount Total Docketed Balance Amt 389,934.54 E019333553W044 E019333553W046 E008150513W002 E016733917W001 E015380291W001 E015380291W004 E015380291W031 E015380291W047 E015380291W006 8,868.16 4,381.31 388,117.79 385,459.02 91,684.58 12,470.38 2,372.49 271,551.01 6,145.42 388,117.79 385,459.02 384,223.88 Mar 15, 2011 May 15, 2012 Apr 4, 2012 Feb 1, 2013 Dec 3, 2002 Jun 4, 2003 May 25, 2005 Oct 15, 2012 Oct 29, 2003 ALBANY ALBANY KINGS SUFFOLK KINGS KINGS KINGS NASSAU KINGS Docket Date County

Who's included in this list: This list includes the top 250 individual tax debtors. The ranking is based on the total amount shown on the face of all warrants on file against those individuals with the county clerk and New York State Secretary Of State (also known as the "docketed" amount). The warrants may have been filed over a period of years, but at least one has been filed in the last 12 months. The list excludes taxpayers whose debt is under formal or informal review, who have filed for bankruptcy, or whose estate or the Social Security Administration has notified us that they are deceased. The department will issue and post this list at the beginning of each month with updated information. We won't remove taxpayers who have resolved their tax matters during the month until we create the new list for the following month.

What is a Tax Warrant A tax warrant, also referred to as a Tax Lien or Judgment, is issued administratively by the New York State Tax Department and has the same force and effect as a money judgment within New York State. The tax warrant serves two primary purposes. First, it protects New York State's interests and insures that those with March 2013 59

New York State Department of Taxation and Finance

New York State Delinquent Taxpayers Top 250 Individuals

outstanding tax debts cannot liquidate major assets such as real property. It is also the first step in the civil enforcement process. The tax warrant is what empowers the Tax Department to proceed with the seizure of assets through levies, wage garnishment, and direct seizure of property. A tax warrant can only be filed once a tax debt becomes fixed and final. Before that can happen, due process requires that the taxpayer be given notice of the debt and an opportunity to be heard. Some debts become fixed and final because the taxpayer has agreed that he or she owes the debt others do not become final until the taxpayer has challenged the debt and the matter has proceeded through our administrative hearing processes. Many become fixed and final because the taxpayer has defaulted in responding to our notice of the debt. The Department does not, as a matter of policy, file warrants for all fixed and final tax debt. For example, if the Department is working to resolve payment of the debt with the taxpayer, the Department will sometimes refrain from filing a warrant (which can have a negative impact on the taxpayer's credit) if the Department receives adequate alternative security that the debt will be paid. When the taxpayer cannot provide these assurances or where the taxpayer needs an extended time to pay off the debt, a warrant may be filed simply to protect the State's interests until the liability can be fully paid. The amount of each warrant is the amount due and owing at the time the warrant is filed. Subsequent payments are not reflected in these amounts; therefore, the warranted amount could be much higher than the amount due. In other circumstances, the warranted amount could represent a much lower amount than is due, since the warranted amount does not include all accruing penalty and interest amounts. Lastly, an amount that is warranted cannot be assumed to be collectible. The debtor could be without income or assets, or beyond our reach to enforce collections.

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