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Got it. NYC personally attacked rossman over taxes he totally says he paid and then a clerical error made it worse. Obviously.
NOBODY (... except apparently Rob Zacny) admits to tax fraud. EVERYONE is totally innocent but they pay the fines anyway because those tax collectors are just so mean.
Also: You don't need a 600 an hour lawyer to say "My client has never lived at that address. You can see this from the taxes he filed for the past ten years. This was a clerical error and all related fines should be removed. Now let's talk payment plan on those taxes". Yes, it costs money but that is what running a business is about. Especially one where you are going to have disputes over whether a subsequent hardware failure was your fault or not.
And if he was really at a point where 1500 was going to kill his company? His company was already dead.
It's the lien that he couldn't figure out how to resolve that threatened the business, not the fees/fine that he couldn't figure out how to pay. And I mean you've probably made up your mind about him already, but his documentation is there and the virtually all the calls Louis has recorded so it's not just his claims after the fact.