A suit filed in federal court challenging New York City’s process for dealing with tax lien sales was dismissed as barred both by the Tax Injunction Act, which prevents actions in federal court to challenge a tax under State laws as long as there is a “plain, speedy and efficient remedy” in State court, and by the doctrine of comity. Order, Four K. Group, Inc. v. NYCTL 2008- A Trust, et al., Nos. 12-2135 & 12-3172, (E.D.N.Y., Apr. 15, 2013), ECF No. 31. The plaintiffs claimed that the City had a “custom and practice” of failing to provide timely and adequate notice of tax lien sales, in order to provide favored parties, also named as defendants, an opportunity to purchase the tax liens that was not available to the plaintiff property owners. However, the court found that the plaintiffs had adequate remedies in state court, and that their claims, which had been adjudicated in state court foreclosure proceedings, could not be raised and reviewed in a federal court.