Defendant appeals from a judgment of the Small Claims Part of the Civil Court, Bronx County, entered on or about May 18, 2004 after trial (Sharon A.M. Aarons, J.) which awarded plaintiff damages in the principal sum of $3188.

PER CURIAM:

Judgment entered on or about May 18, 2004 (Sharon A.M. Aarons, J.) reversed, without costs, and judgment directed in favor of defendant dismissing the action.

By signing her tax return, plaintiff acknowledged the veracity of its contents and became responsible for providing proof of the items deducted upon request of the IRS. Even had defendant tax preparer been negligent in his advice to plaintiff, he cannot be held responsible for plaintiff's inability to provide proof of her entitlement to the refund and, consequently, the requirement that she repay the amount of the refund to the IRS (see Gaslow v KPMG LLP, ___AD3d___, 2005 NY Slip Op 05398; Alpert v Shea Gould Climenko & Casey, 160 AD2d 67, 71 [1990]). Dismissal of this small claims action thus achieves "substantial justice" between the parties according to the rules and principles of substantive law (see CCA 1807).

This constitutes the decision and order of the court.
Decision Date: July 20, 2005