In this action, plaintiffs seek to recover damages for, among other things, defendants’ alleged fraud and negligence in connection with their tax-related advice, in the preparation of plaintiffs’ tax returns, and in their representation of plaintiffs in the litigation of a tax dispute. Defendants Mazars USA LLP as successor in interest to Weiser LLP (Mazars USA), Herrick Feinstein LLP (Herrick Feinstein), Moritt Hock & Hamroff LLP (Moritt Hock), and Harold Levine, separately move to dismiss the complaint insofar as asserted against them pursuant to CPLR 3211 (a) (5) and (a) (7) (Motion Sequence Nos. 001-004, respectively),1 For the following reasons, the motions are granted.I. BACKGROUNDThe following facts are drawn from the complaint. Defendant Harold Levine, an attorney, was a partner in the tax department of defendant law firm Herrick Feinstein from 2002 through September 2012, where he served as co-chair of the firm’s Tax and Personal Planning Department and headed the firm’s Tax Group. Comp. 9. In September 2012, Levine left Herrick Feinstein and began practicing at defendant law firm Moritt Hock, where he served as a partner and chair of the Tax Group until he was indicted for tax fraud in October 2016, Id.
4,12.Defendant Ronald Katz, an accountant, was a partner at defendant tax advisory and accounting firm Mazars USA, where he, among other things, oversaw the preparation of tax returns for certain entities and individuals. Id. at 18. Katz was also indicted for tax fraud in October 2016. See id. at 13.Plaintiffs Boesky and Hirmes were senior executives of The Related Companies, Inc. (Related), a global real estate development firm to which Katz provided tax advice and accounting services. Id. at
