The following numbered papers were read on this petition: Petition (NYSCEF Doc No. 1) Notice of Petition (NYSCEF Doc No. 2) Exhibit A — Arbitration Award (NYSCEF Doc No. 3) Exhibit B — Master Arbitration Award (NYSCEF Doc No. 4) Exhibit C — Respondent’s Arbitration Request Form and Arbitration Submission (NYSCEF Doc No. 5) Exhibit D — Petitioner’s Arbitration Submission and Master Arbitration Brief (NYSCEF Doc No. 6) Statement of Authorization for Electronic Filing (NYSCEF Doc No. 7) Request for Judicial Intervention (NYSCEF Doc No. 8) Email (NYSCEF Doc No. 9) Affidavit of Service (NYSCEF Doc No. 10) Statement of Authorization for Electronic Filing (NYSCEF Doc No. 11) DECISION, ORDER and JUDGMENT Issue Presented Must a health service provider seeking No-Fault insurance compensation for providing post-surgery services establish that a prior arbitration award was affirmed by a master arbitrator, confirmed by a court, and not subject to de novo review as a prerequisite to arguing that the award constituted collateral estoppel on the issue of medical necessity for the surgery? Background Petitioner American Transit Insurance Company (“ATIC”) commenced this CPLR Article 75 proceeding by notice of petition, seeking an order and judgment vacating a No-Fault insurance master arbitration award of Richard B. Ancowitz, Esq. (dated November 7, 2022), which affirmed the arbitration award of Jan Chow, Esq. (dated July 24, 2022) granting Respondent U.S. Med Supply Corp.’s (“U.S. Med”) claim for No-Fault insurance compensation for post-surgery medical supplies provided or rented.1,2 Arbitrator Chow awarded $4,000.00 to U.S. Med as compensation for (a) the rental of a non-knee continuous passive motion (“CPM”) exercise device (HCPCS Code E0936, $2,700.00) from October 7, 2020-November 4, 2020; (b) the provision of a synthetic sheepskin pad (HCPCS Code E0188, $100.00) on October 7, 2020; (c) the provision of a fluid circulating cold pad with pump (HCPCS Code E0218, $1,000.00); and (d) an unknown miscellaneous service (HCPCS Code E1399; $200.00). These services were provided to Mahendra Singh, who claimed to have been injured in a motor vehicle accident on June 21, 2019. He assigned his No-Fault insurance benefits to U.S. Med, and is denoted as “Assignor.”3 (NYSCEF Doc No. 2, Notice of Petition; NYSCEF Doc No. 1, Petition