Plaintiff's malpractice claims against defendant accountants for back taxes and interest were properly dismissed, since plaintiff's tax liability was not attributable to an act or omission on defendants' part (see Lama Holding Co. v. Smith Barney Inc., 88 N.Y.2d 413, 422-423;Alpert v. Shea Gould Climenko Casey, 160 A.D.2d 67, 71-72). Also properly dismissed were plaintiff's causes of action for breach of contract and fraudulent concealment since those causes were duplicative of plaintiff's claims for accounting malpractice (see Nevelson v. Carro, Spanbock, Kaster Cuiffo, 290 A.D.2d 399, 400; Levine v. Lacher Lovell-Taylor, 256 A.D.2d 147, 151; Sage Realty Corp. v. Proskauer Rose L.L.P., 251 A.D.2d 35, 38-39). Finally, plaintiff's twelfth cause of action, predicated upon defendants' alleged failure to submit to his attention quarterly tax vouchers for making estimated payments, was also properly dismissed since a taxpayer has a non-delegable duty to file timely tax returns (see McMahan v. Commr. of Internal Revenue, 114 F.3d 366, 369; Fleming v. United States of Am., 648 F.2d 1122).
THIS CONSTITUTES THE DECISION AND ORDER OF THE SUPREME COURT, APPELLATE DIVISION, FIRST DEPARTMENT.