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Directory Results for New York State Department of Taxation and Finance Estimated Metropolitan Commuter Transportation Mobility Tax Penalties for Partnerships ( See instructions, MTA-409-I, for assistance - tax ny to New York State Department of Taxation and Finance Estimated Tax Penalties for Partnerships and New York S Corporations For calendar year 2005 or fiscal year beginning Legal name and ending IT-2659 (For underpayment or nonpayment of - tax ny