In Matter of Lynch v. Board of Assessors of Town of Riverhead (227 AD2d 486 [2d Dept 1996]), the Court held that the failure to produce documents demanded by the Board would not be held to justify dismissal of the petition, absent not only a finding of willfulness by the Board, but also evidence in the record to support such a finding, noting "in order to foreclose future judicial review of the assessment, the board's determination that the applicant's failure to cooperate was willful must be supported by evidence in the record".