Roberta's Tax Mystery, Dylan Prime Shutters, and More A.M. Intel

— Does Roberta's owe the government $480,000 for unpaid taxes? A recently released list of the top 250 tax delinquents includes "NINETEEN TWENTY FOUR, INC," which owes approximately 480K to the state. Gothamist points out that Nineteen Twenty Four Inc. is registered to 271 Moore Street, Roberta's address. This might related to sales taxes that the restaurant failed to pay back to the state. The Roberta's camp has not commented on this issue.

— After 14 years in business on Greenwich Street, Dylan Prime has called it quits. A sign in the window announces the shutter. The Tribeca steakhouse was seized by the state for nonpayment of taxes in 2013, and the owner filed for bankruptcy the same year. But it reopened nine months later with Michael Berardino and Kerry Heffernan as consultants, and a brand new look. No word yet on what will take its place.

— To prepare for the busy back-to-school season, New York State is sending around an electronic brochure to bar owners about how to spot fake I.D.s.

— Johann Giraud, formerly of Le Mangeoire, plans to open a wine bar at 96 Orchard St. called Excuse My French. He will appear before the CB3's SLA licensing subcommittee next month.

— The owners of special occasions restaurant One if By Land, Two if By Sea hired an architect who sits on the local community board's landmarks committee to redesign the dining room's entrance on Barrow Street. Earlier this year the owners removed a historic archway to make some repairs, and now the plans call for a simple doorway that harkens back to the space's original life as a blacksmith shop. Despite the architect's affiliation CB2 and the smart design of the new doorway, some members of the board are not pleased with this plan. The Landmarks Preservation Committee will get the final say.

— Christina Tosi explains that there have been a few Milk Bar misfires over the years: "Of all the items that make it onto the menu, we’ve probably had three or four times as many that don’t. My biggest disappointment was gummi bears. I wanted them to translate as a refreshing sorbet, but I couldn’t get it to resonate."

— A marshal's notice now hangs in the window of 10 Degrees Bistro at 131 Avenue A, but on Facebook the owners say they are "in a midst of renegotiating terms with the landlord." Sister establishment 10 Degrees Bar is still open around the corner.

— Carla Hall will preview some of the dishes for her new Columbia Street restaurant at Root & Bone in the East Village on September 9.  The four-course meal is $60, and tickets are available online.

— And finally, here's how to make gnocchi like Lidia Bastianich: