Fiesta Sunrise, which closed before the episode even aired due to failing to pay back taxes, was located at 50 N. Route 303, in West Nyack, New York. The site is now a Mobil gas station. [June 2021]
The IRS closed the restaurant down and took possession due to back taxes. They were shut before the show aired.
According to a Chowhound page, which is commented by West Nyack locals; the post dates back to April 2006, a full two years before the show aired, and the restaurant closed down by this time. Scrolling down, a commenter says that the same family/relatives owned 3 more restaurants - Fiesta Sunrise, Fiesta Cancun, and Fiesta Mexico, aside from the failed Fiesta Garibaldi. Patti can be seen on the Fiesta Mexico website.