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

by ECL Writer
Criminal Tax Fraud in the Fifth Degree

According to the accused and his or her New York criminal attorney, things cannot get any worse. In reality, when it comes to possible punishments and side effects, there is no white-collar crime that is more harmful and crippling than criminal tax fraud in the first degree. New York Penal Law 1806 is classified as a “B” felony and carries a mandatory jail sentence for all offenders, regardless of background. If found guilty of breaking NY Tax Law 1806, you would be subject to a minimum sentence of one to three years in jail and a maximum sentence of eight and third to twenty-five years.

A minimum sentence of four and a half to nine years in jail and a maximum sentence of twelve and a half to twenty-five years would apply if you had a prior felony during the previous 10 years. All of these potential punishments are severe and emphasize how important it is to obtain the advice of a criminal attorney experienced in New York white-collar crimes, regardless of which range or guideline you are facing.

Understanding First-Degree Criminal Tax Fraud New York

Criminal tax fraud in the first degree is really not that different from its “sister” charges in lower degrees. That is, the crime’s basic theme is the same. You are guilty of this offense if you willfully and fraudulently carry out a “tax fraud act,” such as filing a tax return with substantially false information or failing to charge sales tax. The value or amount that is either underpaid to or overpaid to the state must be greater than $1,000,000. This is how NY Tax Law 1806 differs from the lesser laws. Always keep in mind that the total sum involved in this offense has to be “taken” within a year.

It’s critical to realize that first-degree criminal tax fraud charges are rarely if ever, brought on their own. Frequently, this act is linked to other, just as serious crimes. Some of these offenses are also “B” felonies, whereas other offenses may only be “minor” felonies like “D” and “E.” These offenses all carry the same secondary repercussions and are all punishable by state jail.

Other Consequences One Can Face

To benefit from the secondary effects of criminal tax fraud, you do not need to be found guilty of it. There are other concerns that you should be aware of even though a felony conviction would undoubtedly result in incarceration. If you are not a citizen, this crime is unquestionably one of “moral turpitude,” which puts your status and ability to stay in the country in jeopardy. A conviction under NY Tax Law 1806 may very well put a stop to your career if you are a realtor, lawyer, teacher, doctor, financial professional, or have a similar occupation.

How will you interact with the organization or organizations that uphold your credentials? Will you be denied access to organizations for professionals? What’s worse, will FINRA, the Bar, the Department of Education, or another organization forbid you from working in your field? What information must you give your employer, and how will you respond to their inquiries? How will you handle an arrest, indictment, or conviction in the future—perhaps years or even decades—is another consideration.

Defenses To First-Degree Criminal Tax Fraud Case In New York

First-degree criminal tax fraud is a serious charge that is punishable by imprisonment and hefty fines. It is a felony offense that involves a deliberate attempt to evade paying taxes by using fraudulent means. The State of New York takes this offense seriously and prosecutes individuals accused of tax fraud aggressively. If you are facing a first-degree criminal tax fraud case in New York, it is important to know your legal defenses. Here are some common defenses that may be used in such cases.

Lack of Intent

One of the essential elements of a first-degree criminal tax fraud case is intent. The prosecution must prove that you intentionally underreported your income or took deductions that you knew were not legitimate. If your defense attorney can show that you did not have the intent to defraud the government, the charges against you may be reduced or dismissed.

Mistake or Error

If you can show that your tax return was incorrect due to a mistake or error, you may be able to defend yourself against a charge of first-degree criminal tax fraud. However, this defense can be difficult to prove, and you must be able to show that the error was not intentional.

Coercion or Duress

If you were forced to file a fraudulent tax return by someone else, you may be able to use the defense of coercion or duress. This defense is only available if you can prove that you were under extreme pressure to file a fraudulent tax return and that you had no other choice.

Insanity or Mental Incapacity

If you can show that you were insane or mentally incapacitated at the time you filed a fraudulent tax return, you may be able to defend yourself against a charge of first-degree criminal tax fraud. However, this defense is rarely successful, and you must be able to provide medical evidence to support your claim.

Illegal Search or Seizure

If the government obtained evidence against you through an illegal search or seizure, your defense attorney may be able to have that evidence suppressed. If the evidence is suppressed, it may weaken the prosecution’s case against you.

Hiring A Lawyer For First-Degree Criminal Tax Fraud Case In New York

If you are facing a first-degree criminal tax fraud case in New York, it is essential to hire an experienced and competent lawyer to represent you. The penalties for this offense can be severe, including imprisonment and hefty fines. A qualified lawyer can help you navigate the legal process and work to get the best possible outcome for your case. Here are some reasons why you should hire a lawyer for a first-degree criminal tax fraud case in New York.

Knowledge of the Law

An experienced lawyer will have in-depth knowledge of the tax laws in New York and how they apply to your case. They will be able to identify legal defenses that can be used to challenge the prosecution’s case against you. They can also provide you with advice on how to proceed with your case, including negotiating plea deals, going to trial, or appealing the verdict.

Protection of Your Rights

A lawyer will work to protect your rights throughout the legal process. They can ensure that you are not coerced or pressured into making any incriminating statements or signing any documents that may be harmful to your case. They can also challenge any evidence that has been obtained through illegal means, such as unlawful searches or seizures.

Effective Representation in Court

A lawyer can provide you with effective representation in court. They will present your case in the best possible light and work to get the charges against you reduced or dismissed. They can cross-examine witnesses, present evidence in your favor, and argue persuasively on your behalf.

Negotiation of Plea Deals

In some cases, a plea deal may be the best option for resolving a first-degree criminal tax fraud case. A lawyer can negotiate with the prosecution to get the charges against you reduced in exchange for a guilty plea. They can also work to get you the most favorable terms possible, such as reduced fines or shorter prison sentences.

Help with Appeals

If you are found guilty of first-degree criminal tax fraud, a lawyer can help you appeal the verdict. They can identify legal grounds for appeal, such as procedural errors or violations of your constitutional rights. They can also present a compelling argument to the appellate court and work to get the verdict overturned or the sentence reduced.

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