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Theft by Criminal Tax Fraud

New York State wants her money. Whether you in fact wrongfully withheld or obtained tax monies, an accusation from a prosecutor that you engaged in theft will force you to seek representation from a criminal attorney. Simply put, if New York State determines you have withheld tax monies, prosecutors armed with subpoenas and indictments will likely follow close behind. Should you face prosecution due to an alleged tax fraud or criminal tax act, not only will you need an experienced New York criminal lawyer, but you will quickly learn how serious Assistant District Attorneys, other state agents and even judges view New York State Tax Law Article 1800 crimes. In fact, depending on the degree of Criminal Tax Fraud charged, an accused can face not only a mandatory minimum of one to three years in prison, but a maximum of up to eight and one third to twenty-five years behind bars.

Defining Criminal Tax Fraud &Tax Fraud Act

New York Tax Law 1801 sets forth what establishes a “tax fraud act” and the basis of all Criminal Tax Fraud offenses. These tax fraud acts are usually enhanced depending on the monetary value of the fraud. The law does not differentiate monetary value between under filing or receiving an excessive refund. Generally, if you willfully act (or cause another to act) in the following manner, then you have perpetrated a tax fraud act:

  1. Fail to make, render or file any required report or return; or
  2. File a tax return or any other required document where you know that the document contains materially false or fraudulent information; or
  3. Supply materially false or fraudulent information in connection with any return, audit or investigation or fail to supply the correct information in a timely manner; or
  4. Engage in a scheme to defraud the State of New York by false representations as to any material matter associated with any tax under this section of law; or
  5. Fail to remit taxes collected on behalf of the State; or
  6. Fail to collect certain taxes such as sales taxes; or
  7. Intentionally evade any tax or failing to pay a tax; or
  8. Issue fraudulent exemption certificate or any document evidencing a claim that taxes do not apply to a particular transaction.
Aggregation of Fraudulent Criminal Tax Acts

As noted above, most crimes involving Criminal Tax Fraud do not generally stem from one criminal act. Instead of a one time failure to pay a particular tax and a violation of one criminal statute, there are often multiple occurrences associated with multiple potential crimes. According to New York Tax Law 1807, if payments are not made, but due, pursuant to a common scheme, then prosecutors can aggregate the tax theft or loss to the state into one single count. In other words, if you failed to make four payments of $3,000, each alleged theft could be rolled into one scheme involving a $12,000 larceny. Further, when aggregating, Assistant District Attorneys or the Attorney General must also establish that this unpaid tax liability occurred within one year period. Make no mistake. The power this statute gives to law enforcement is an incredible tool to raise lesser level offenses to much greater felonies with equally greater punishment.

Criminal Tax Fraud & Associated Crimes

Although there are a wealth of crimes that prosecutors can pursue for an alleged theft of State money including Grand Larceny and Criminal Possession of Stolen Property, Assistant District Attorneys often seek to charge offenders with other white collar crimes relating to the falsification of documents. These crimes can include such felonies as Offering a False Instrument for Filing, Falsifying Business Records and Forgery. Whatever the degree of Criminal Tax Fraud alleged, it is rare that this offense is the only crime presented to a New York Grand Jury.

Whatever degree of Criminal Tax Fraud you are investigated, arrested or indicted for, this offense and other associated felonies can easily land you in prison, end your career and derail your future. Do not compound the precarious situation you face. Educate yourself on the law and consult with an experienced criminal defense attorney who can identify potential defenses and work with you to put them into motion.

For a wealth of information on Criminal Tax Fraud and other theft and larceny crimes in New York, please review this website through the links above as well as CrottySaland.Com . Additionally, the NewYorkTheftAndLarcenyLawyersBlog.Com and applicable sections of the NewYorkCriminalLawyerBlog.Com , both drafted by the New York criminal attorneys and former Manhattan prosecutors at Saland Law, have extensive information on legal decisions, criminal statues and analysis of cases in the news.

Start defending yourself today and protecting your future well beyond tomorrow.

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



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