Criminal Tax Fraud in the First Degree: NY Tax Law 1806

It does not get any worse than this from the perspective of the accused and his or her New York criminal lawyer. In fact, there is no more debilitating and dangerous white collar crime one can face, in terms of potential sentences and collateral consequences, than Criminal Tax Fraud in the First Degree. A “B” felony, New York Penal Law 1806 is punishable by mandatory prison for anyone from any walk of life. Without a prior criminal history, if convicted of NY Tax Law 1806 you would face a minimum of one to three years in prison and a maximum of eight and one third to twenty-five years. Alternatively, if you have a prior felony in the past ten years, then you would face a minimum of four and one half to nine years in prison and a maximum of twelve and one half to twenty-five years. No matter which of these ranges and guidelines you face, all of these potential sentences are significant and reflect how critical it is to seek the representation of a criminal lawyer versed in New York white collar crimes.

Criminal Tax Fraud in the First Degree is really no different than its lesser degree “sister” offenses. That is, the main thrust of the crime is the same. If you commit a “tax fraud act” by, for example, filing a tax return with materially false information or failing to charge sales tax, and you do so intentionally with the intent to defraud, you are guilty of this crime. The distinction between NY Tax Law 1806 and the lesser degrees is that the value or amount either underpaid to or overpaid from the state must be in excess of $1,000,000. Keep in mind that the aggregation or amount associated with this offense must have been “stolen” with a one year period.

It is important to understand that rarely, if ever, is Criminal Tax Fraud in the First Degree a stand alone charge. Routinely this crime is connected with other equally significant crimes. Some of these crimes are also “B” felonies while others may be as “small” as “D” and “E” felony offenses. All of these crimes are punishable by state prison and share the similar collateral consequences.

• Grand Larceny: New York Penal Law Article 155
• Criminal Possession of Stolen Property: New York Penal Law Article 165
• Offering a False Instrument for Filing: New York Penal Law Article 175
• Falsifying Business Records: New York Penal Law Article 175
• Forgery: New York Penal Law Article 170

You need not be convicted of Criminal Tax Fraud to be a recipient of its secondary ramifications. While a felony conviction will certainly lead to incarceration, there are other issues that you need to be aware of. If you are not a citizen, this offense certainly is a crime of “moral turpitude” that will jeopardize your status and ability to remain in the United States. If you are a realtor, attorney, teacher, doctor, finance professional or have a similar career, a conviction for NY Tax Law 1806 could very well end that career. How will you deal with the agency or agencies that maintain your certifications or licenses? Will you be barred from professional associations? Even worse, will FINRA, the Bar, Department of Education or other agency preclude you from practicing in your profession? What must you report to your employer and how will you answer his or her questions. Further, how will you deal with this arrest, indict or conviction years and even decades down the road.

• New York Criminal Tax Fraud Information Page
• Theft Convictions: Collateral Consequences
• Theft Crimes Sentencing Guidelines
• Defenses to Theft & Larceny

In the clearest of terms, do not hesitate to have a professional assess your case. Contact a criminal attorney with the knowledge and experienced to identify potential defenses and determine how your chosen defense should be implemented. To do anything else would just endanger your liberty and livelihood, but jeopardize the future of your family.

To learn more about the varying degrees of Criminal Tax Fraud, the terms defined by the statutes and related criminal offenses, review the links above. Additional information is available in the white collar section of Saland Law’s main website – CrottySaland.Com – as well as our two blogs at NewYorkCriminalLawyerBlog.Com and NewYorkThefAndLarcenyLawyersBlog.Com. Both of these blogs have a tremendous amount of legal analysis of case decisions and criminal statutes that interpret New York criminal laws.

Call the Former Manhattan Assistant District Attorneys & Tax Crime Defense Attorneys at (212) 312-7129 or contact us online today.