While each annual tax return involves a separate contractual engagement, defendants have not presented sufficient evidence to demonstrate that they did not engage in any corrective or remedial services in connection with the overpayments in the Prior Years (see Lemle v Regen, Benz & MacKenzie, C.P.A ‘s, P.C., 165 AD3d 414, 415 [1st Dept 2018]). [read post]