The Appellate Division, First Department, has granted the request of Sprint Nextel to have its appeal heard by the Court of Appeals.  State of New York v. Sprint Nextel Corp., et al., No. 103917/11 (N.Y. App. Div. 1st Dep’t June 12, 2014).  In February, the Appellate Division upheld a July 2012 trial court decision allowing the Attorney General’s action under the  False Claims Act to proceed, rejecting Sprint Nextel’s claims that the State sales and use tax law relied upon in the suit was preempted by a federal statute, or that the action violated the U.S. Constitution.  State of New York v. Sprint Nextel Corp., et al., 114 A.D. 3d 622, 980 N.Y.S.2d 769 (N.Y. App. Div. 1st Dep’t 2014).  Now the Court of Appeals will review that decision, and the eventual ruling from the State’s highest court should provide much-needed guidance in interpreting the first tax enforcement action brought under New York’s False Claims Act, which was revised in 2010 to permit claims to be brought in court by “whistleblowers” or by the Attorney General outside the statutory tax dispute resolution system.