ESTATE OF NICHOLAS AVILES, Deceased — The administrator, one of the decedent's sons, seeks to allocate and judicially account for the remaining proceeds of causes of action settled in the Supreme Court, Bronx County (McKeon, J.), which are being held in his attorneys' escrow account.

The decedent sustained injuries allegedly as a result of medical malpractice and died intestate on August 3, 2008. In addition to the petitioner, the decedent's distributees are a spouse and three other sons who consent to the application, including the allocation of the entire proceeds to the personal injury cause of action and the payment of the entire net distributable proceeds to the spouse. MSPRC/Medicare was served with process seeking to disallow its claim for Medicare benefits furnished to the decedent, and it defaulted. The New York City Human Resources Administration, who was served with process, indicates that it will not assert a claim against the estate or any of the distributees. The New York State Department of Taxation and Finance (NYS Tax) consents to the relief requested provided that its claim for the decedent's unpaid income taxes and other charges is satisfied. Based on this state of the record, the request to allocate the entire settlement proceeds to the personal injury cause of action is granted.

The sum of $8,010.29 is to be paid to NYS Tax in payment of its claim for the decedent's unpaid income taxes for 2006 and 2007, including interest and penalties. The petitioner proceeds at his own risk with regard to any claim by MSPRC/Medicare, despite its default in this proceeding (see Matter of Adams, NYLJ, May 15, 2009, at 38, col 4, 5). The net distributable proceeds are to be paid to the spouse.

Submit decree.

January 23, 2013