Criminal Tax Fraud in the Second Degree: NY Tax Law 1805

by ECL Writer
Criminal Tax Fraud in the Fifth Degree

One of the more frequent New York tax offenses that lead to jail for people charged with it and taken into custody is criminal tax fraud in the second degree. This “C” felony involves tax offenses where the value of the money withheld or received is greater than $50,000 and equal to or less than $1,000,000. It carries a maximum sentence of fifteen years in prison for a person with no prior criminal history. For obvious reasons, claims of theft from the State of New York are reported more frequently than, say, criminal tax fraud involving hundreds or thousands of dollars. The incentive for New York to “claw back” her money is greater, but so is the risk for individuals who are being investigated for breaking New York Tax Law 1805.

Criminal defense attorneys in New York who represent clients charged with Criminal Tax Fraud in the Second Degree face a challenging caseload. That’s not to say that they can’t use their legal knowledge, talent, and experience to escape, for instance, a prison sentence or even a felony conviction for breaking NY Tax Law 1805. Nevertheless, before you even have that discussion with your lawyer, it is crucial for you to comprehend the crimes you may be charged within an indictment or at trial, as well as the side effects of any form of theft or larceny arrest in New York.

Understanding Criminal Tax Fraud in the Second Degree

Criminal Tax Fraud in the Second Degree is similar to Grand Larceny in the Second Degree in that the theft or value of the tax fraud, as previously noted, must be larger than $50,000 but not more than $1,000,000. Yet, if you engage in any additional “tax fraud acts,” you are guilty of Criminal Tax Fraud in the Second Degree. Withholding sales tax from the government or filing a tax return with materially false information are both examples of “tax fraud acts.” Yet, these actions by themselves are not illegal. You must have done this “tax fraud conduct” purposefully and with the intent to defraud when you underreported or received a higher refund than you were entitled to.

Intentionally failing to collect sales tax on goods sold at your store in order to defraud the state of New York would be an easy hypothetical example of a violation of NY Tax Law 1805. It might be simpler for you to move the goods if you didn’t collect sales taxes. For instance, if the amount of sales tax that wasn’t collected or returned was $100,000, you might have engaged in second-degree criminal tax fraud. To make things even more apparent, you would also be in violation of this law if you materially revised your tax return and were underpaid by the same amount.

Other Consequences One Can Face

The consequences of being detained, charged, or convicted of any white-collar crime are horrific. There are repercussions for persons who are suspected of a theft or larceny crime in New York, including criminal tax fraud, in addition to incarceration and disgrace. Will your company put you on administrative leave while they wait to hear back from the police? Will a professional association try to subpoena you or conduct an on-the-record interview with you, such as the Bar for lawyers or FINRA for financial professionals? What will “pop” up on a background check if you are currently applying for or accepting a job? Even if an employer or professional organization is unaware of the arrest right away, what will happen if and when they do in two, four, or six years? In either case, will you be employed?

Your concerns and queries won’t ever be addressed unless you take the first step of speaking with a New York criminal lawyer, even if the aforementioned inquiries may very well be addressed by a criminal lawyer experienced in handling white-collar offenses. Your bad predicament, which includes a criminal conviction, incarceration, and loss of income, is not going to go away easily. Learn the law, consider your legal options, and start the process of defending your freedom and securing your future.

Defenses For Criminal Tax Fraud In Second-Degree Case In New York

Criminal tax fraud in the second degree is a serious offense in New York, punishable by fines, probation, and even imprisonment. It occurs when an individual knowingly and intentionally fails to pay taxes owed or files false tax returns to evade paying taxes. However, there are several defenses that can be raised in criminal tax fraud in the second-degree case in New York.

One of the primary defenses is lack of intent. The prosecution must prove that the accused intentionally engaged in fraudulent conduct to evade paying taxes. If the individual made an honest mistake or did not have the intent to defraud the government, they may be able to avoid a conviction for criminal tax fraud.

Another defense is that the accused relied on the advice of a tax professional. If the individual relied on the advice of a licensed tax preparer or accountant, and the advice was reasonable and in good faith, they may be able to avoid criminal liability. However, it is important to note that the individual must have provided all necessary information to the tax professional and did not knowingly provide false information.

Additionally, the defense may argue that the government’s evidence is insufficient to prove guilt beyond a reasonable doubt. This could include challenging the accuracy of the government’s evidence or the sufficiency of the investigation. The defense may also argue that the government’s witnesses are not credible or have a bias that affects their testimony.

Finally, the defense may argue that the statute of limitations has expired. In New York, the statute of limitations for criminal tax fraud in the second degree is six years from the date the tax return was due. If the government fails to bring charges within this time period, the accused may be able to avoid prosecution.

Hiring A Criminal Defense Attorney In New York

Hiring a criminal defense attorney in New York is an important decision that can significantly impact the outcome of your case. If you are facing criminal charges, it is important to find an experienced and qualified attorney who can provide you with effective legal representation. Here are some steps to follow when hiring a criminal defense attorney in New York:

  • Research potential attorneys: Start by researching potential attorneys online. Look for attorneys who specialize in criminal defense and have experience handling cases similar to yours. You can also ask for recommendations from friends, family, or other professionals in your network.
  • Schedule consultations: Once you have a list of potential attorneys, schedule consultations with them to discuss your case. Most attorneys offer free initial consultations, during which you can discuss the specifics of your case and ask questions about the attorney’s experience and approach.
  • Ask questions: During your consultation, be sure to ask the attorney questions about their experience, track record, and approach to criminal defense. You should also ask about their fees and billing practices.
  • Consider communication: It is important to hire an attorney who is responsive and communicative. Consider how easy it is to get in touch with the attorney and whether they are willing to keep you informed about the progress of your case.
  • Make a decision: Once you have met with several attorneys, consider the information you have gathered and make a decision about which attorney to hire. It is important to choose an attorney who you feel comfortable working with and who has the experience and skills necessary to provide you with effective legal representation.
  • Work with your attorney: Once you have hired an attorney, work closely with them to prepare your defense. Be sure to provide them with all relevant information and be honest and open about the facts of your case.

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