From left: Kent Swig, the site at 45 Broad Street and a rendering of Nobu Hotel and Residences

Lehman Brothers Holdings is expected to take control of a Kent Swig development site at 45 Broad Street at a foreclosure auction scheduled for next month.

Swig’s Swig Equities lost control of the site after Lehman filed to foreclose in 2009; the site was then put in the hands of a court-appointed receiver. Swig is named in the foreclosure suit, along with various organizations that have filed liens against him.

Among the other defendants are Langan Engineering & Environmental Services, New York State Department of Taxation and Finance and other tenants, occupants, contract parties, lien-holders and others that may claim an interest in the property. The lien amount is $72.5 million in total. The auction will take place Nov. 16, according to PropertyShark.com. [more]

From left: James Dimon, whose firm JPMorgan Chase owes $300,000; Crowne Plaza JFK, which owes $944,491; the Holiday Inn JFK, which owes $852,239; Gordon DuGan, whose firm W. P. Carey & Co. owes $464,000 (Dimon photo source: Public Intelligence)

Tax debtors beware: New York State is calling you out.

Last Friday, the New York State Department of Taxation and Finance went live on its Web site with lists of the top 250 individual and corporate tax debtors in the state.

The individual debtors range from Onandaga County resident Bradley Cooke, who owes $381,509, to Irving Bilzinsky, the former Scores strip clubs owner from Brooklyn who topped out the list with more than $15 million outstanding taxes from between 2007 and 2009. Among businesses, Gui Hong Chen, of Queens, took the top spot with more than $19 million in unpaid corporate taxes.

This week, The Real Deal combed through the newly-public documents to find the worst offenders in New York City real estate.

They include luxury broker Agnes Nolan and her late husband, who owe more than $850,000 in personal income taxes, a subsidiary of real estate investment firm W.P. Carey, which has a warrant out for roughly $464,000, and JPMorgan Chase Bank, which owes upwards of $300,000 (see the full list after the jump).

Perhaps the highest-profile individuals listed were Ponzi-schemer Bernard Madoff (No. 69, with $984,281 in sales taxes) and celebrity fashion photographer Annie Leibovitz (No. 83, with $503,740 in personal income taxes outstanding). Earlier this week, Leibovitz narrowly avoided emergency sales of her four New York homes — three Greenwich Village brownstones and part of the Astor family’s estate in Rhinebeck, N.Y. — when a Los Angeles private equity firm specializing in distressed real estate agreed to take on her millions of dollars in debt. [more]