Opinion
October 29, 1998
Appeal from the Supreme Court, New York County (Richard Lowe, III, J.).
Although the complaint itself fails to allege any basis for tolling the Statute of Limitations, we grant leave to replead because plaintiffs' other submissions are sufficient to support an amended complaint alleging that defendant accounting firm continued after the date three years prior to commencement of this action to render professional services to plaintiffs Walter David, Marian David, Sheldon J. David, and Marilyn David in support of their litigation with the IRS arising out of the taking of the deductions (CPLR 214; 3211 [e]; see, Weiss v. Manfredi, 83 N.Y.2d 974, 977; Zaref v. Berk Michaels, 192 A.D.2d 346). That the accounting firm withdrew as such plaintiffs' counsel of record in such tax litigation more than three years before the commencement of the instant action is of no moment, given evidence tending to show that the firm continued to render nonrepresentational assistance to plaintiffs in connection with their defense of good faith and reasonable reliance on the firm's advice concerning the transactions that are the subject of this action. The notice of appeal from the order of dismissal is deemed to name plaintiffs Sheldon J. David, in his individual capacity, and Marilyn David as plaintiffs-appellants, and the caption amended accordingly (CPLR 2001).
Concur — Rosenberger, J. P., Nardelli, Mazzarelli, Andrias and Saxe, JJ.