of Taxation is a state agency entitled to Eleventh Amendment immunity. Smith, 2002 WL 1150013 at *2-3, 2002 U.S. Dist. LEXIS at *8-9 (citing Tuckett v. New York State Dep’t of Taxation and Finance, No. 99 Civ. 0679, 2000 WL 1028662 at *1, 2000 U.S. Dist. LEXIS 10375 at *3 (S.D.N.Y. July 26, 2000)). The Division of Tax Appeals is a division of the Department of Taxation. Therefore, Plaintiffs claims are barred by the Eleventh Amendment, absent a waiver of immunity, consent to suit by the state, or abrogation of the immunity by Congress. “[N]o explicit indication that Eleventh Amendment immunity was intended to be abrogated appears on the face of the TIA.” Fiedler, 925 F.Supp. at 138-139 (citing V.O. Motors v. California State Bd. of Equalization, 691 F.2d 871, 873 (9th Cir.1982)) (<HOLDING>). “New York has not waived its Eleventh
holding that  1983 does not override states eleventh amendment immunity holding that  1983 does not override a states eleventh amendment immunity holding that congress did not properly abrogate states eleventh amendment immunity from suits under the patent act holding that congress exceeded its authority under  5 of the fourteenth amendment in attempting to abrogate the states eleventh amendment immunity in adea suits holding that the tia does not abrogate states immunity under the eleventh amendment