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New York

UES restaurant padlocked by state

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Upper East Side restaurant owner Nello Balan blamed his accountants for the padlocking of his eatery by the state for failure to pay $1.8 million in taxes. Balan, who owns Nello on Madison Avenue at 63rd Street, said there “was some misunderstanding and miscalculations,” and handed over a check to the state Department of Taxation to take back his restaurant.