A New York State ALJ granted the Department's motion to withdraw a subpoena for documents, issued at the petitioner's request, relating to the Department's deliberative process within the context of its audit and policy functions -- documents that were earlier held by the Appellate Division to be protected from disclosure under the Freedom of Information Law ("FOIL") exemption for certain inter- or intra-agency materials. Matter of Moody's Corp. & Subs., DTA No. 827396 (N.Y.S. Div. of Tax App., Nov. 16, 2017). Although the ALJ acknowledged that the FOIL-based exemption was not dispositive as to disclosure by subpoena, he determined that the public-interest privilege, which protects confidential communications between public officers from disclosure where the public interest requires that the communications not be divulged, did apply. In reaching his conclusion, the ALJ noted that, in this case, the public interest in ensuring full, frank, and candid discussions between agency personnel involved in audit matters outweighed the taxpayer's interest in having the documents disclosed.