According to New York Tax Law 1802, criminal tax fraud in the fifth degree is a relatively simple crime. According to the law, you are guilty of this offense if you commit a tax fraud act. A misdemeanor carrying a maximum one-year prison sentence, NY TL 1802, is the lowest level criminal tax fraud offense. It is the foundation for those more serious charges even though it is a separate felony from the other degrees of criminal tax fraud. In most cases, the top or most serious count in a criminal complaint is not Criminal Tax Fraud in the Fifth Degree.
Even though this crime may be simple to understand, you must first understand what a “tax fraud act” is in order to determine if you have committed criminal tax fraud in the fifth degree or any other degree. A few instances of tax fraud include giving substantially incorrect information on a tax return, withholding sales tax, or even creating a fraudulent certificate to support a claim that taxes do not apply to a specific transaction. To be clear, while the monetary value is directly important to other degrees of Criminal Tax Fraud, you can still be charged with this offense if you commit a tax fraud act even if the value or monetary damage is only a few pennies or none at all.
- CRIMINAL TAX FRAUD IN THE FIRST DEGREE: NY TAX LAW 1806
- CRIMINAL TAX FRAUD IN THE SECOND DEGREE: NY TAX LAW 1805
- CRIMINAL TAX FRAUD IN THE THIRD DEGREE: NY TAX LAW 1804
- CRIMINAL TAX FRAUD IN THE FOURTH DEGREE: NY TAX LAW 1803
- CRIMINAL TAX FRAUD IN NEW YORK
The main concern for most people facing a Fifth Degree Criminal Tax Fraud allegation is not so much the potential prison time you may receive as it is the impact a conviction for this offense will have on your ability to obtain licenses, certifications, and job possibilities. A criminal defense attorney with experience in theft and larceny cases should be retained rather than just consulted for advice due to the terrible repercussions that go far beyond the courtroom.
Defenses For Criminal Tax Fraud in the Fifth Degree Cases In New York
Criminal tax fraud in the fifth degree is a serious offense in New York that can result in significant financial penalties and even jail time. This crime is committed when an individual intentionally and fraudulently fails to file or pay their taxes. However, there are several defenses that a defendant can use to challenge these charges.
One defense is to argue that the failure to file or pay taxes was not intentional or willful. For example, if the defendant had a good-faith belief that they were not required to file or pay taxes, or if they made a mistake or error in their tax filings, this can be used as a defense.
Another defense is to challenge the sufficiency of the evidence presented by the prosecution. The prosecution must prove beyond a reasonable doubt that the defendant intentionally and willfully failed to file or pay their taxes. If there is insufficient evidence to support this claim, the charges may be dismissed.
A third defense is to argue that the defendant’s actions were not fraudulent, but rather were the result of negligence or recklessness. In this case, the defendant may be charged with a lesser offense, such as misdemeanor tax evasion, rather than felony tax fraud.
In some cases, a defendant may also be able to negotiate a plea bargain with the prosecution, which can result in reduced charges or penalties. An experienced criminal defense attorney can help defendants understand their options and develop a strategy for defending against criminal tax fraud charges.