District Court, E.D. New York March 15, 2007, 2:06-cv-00885 (Miller v. State of New York Div. of Tax Appeals)

MEMORANDUM OF DECISION AND ORDER

SPATT, District Judge.

Charles T. Miller (the “Plaintiff’ or “Miller”),

pro se,

brings this action against the State of New York Division of Tax Appeals (“Division of Tax Appeals”) and the New York State Department of Taxation and Finance (the “Department of Taxation”) (collectively the “Defendants”), pursuant to 42 U.S.C. § 1983.