According to New York Tax Law 1804, third-degree criminal tax fraud is a class “D” felony. Hence, violating NY Tax Law 1804 becomes a white-collar larceny offense subject to a maximum seven-year state prison sentence. For a first-time offender, the sentencing range is more exactly between two and a third and seven years in prison. You could be sentenced to a mandatory minimum of two to four years in prison and a maximum of three and a half to seven years if this is not your first felony conviction.
In spite of the potential consequences associated with a conviction for Criminal Tax Fraud in the Third Degree, it is important to understand the statute that establishes the offense in order to fully comprehend it. Simply put, committing a “tax fraud act” constitutes Criminal Tax Fraud in the Third Degree. The Tax Code of New York defines a “tax fraud act” as the deliberate provision of materially false information on a tax return or during a tax audit.
Another option is purposefully omitting to pay taxes due to the State of New York. However you choose to act, it must be with the intent to deceive. You must have defrauded New York in an amount larger than $10,000 but not more than $50,000 during a one-year period, assuming your conduct has proved these factors.
In other words, you would have benefitted or stolen by paying $25,000 less than your actual tax liability if your tax liability was $100,000 but you knowingly cheated the State of New York by filing a materially false return showing you only owed $75,000. It’s crucial to understand that in order to commit this crime, you do not need to withhold money. Moreover, receiving an excessive return for the same sum would constitute this crime.
Concerns Beyond Criminal Tax Fraud in the Third Degree
There are frequently other offenses that prosecutors may prosecute you with since the tax crimes outlined in the Criminal Tax Fraud statutes entail the wrongful withholding or receiving of money from the state government. The following are some of these infractions, though it’s important to explore them and their consequences with a criminal lawyer.
An arrest or indictment for criminal tax fraud may result in a protracted “upstate” stay, and a conviction may seriously harm your career. A criminal tax fraud investigation, arrest, indictment, or conviction will probably lead to another collateral inquiry that can be equally damaging, regardless of whether you work for the Board of Education, are a member of the State of New York Bar, or have a license with FINRA. Avoid avoiding the truth of the accusations made against you or putting it off. Use the services of a New York Criminal Tax Fraud attorney. Research your potential defenses, then use them to tenaciously protect your liberty, as well as your career and the future of your family.
- 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 NEW YORK
Defenses To Criminal Tax Fraud in the Third Degree Cases In New York
In New York, criminal tax fraud in the third degree is a serious offense that carries severe consequences. This crime involves intentionally underreporting income, overstating deductions, or failing to file tax returns with the intent to evade taxes. If you are facing charges for criminal tax fraud in the third degree, you need to understand the possible defenses to this crime to protect your rights and freedom.
One common defense to criminal tax fraud in third-degree cases in New York is lack of intent. To prove that you committed this crime, the prosecution must show that you had the specific intent to defraud the government. If you can demonstrate that you made an honest mistake or that you did not have the intent to evade taxes, this defense could potentially lead to a dismissal of your charges.
Another defense to criminal tax fraud in the third degree is the statute of limitations. In New York, the prosecution must bring charges for this crime within six years from the date the tax was due or the date the tax return was filed. If the prosecution fails to bring charges within this time frame, you may be able to have your case dismissed.
A third defense to criminal tax fraud in the third degree is duress or coercion. If you were forced or threatened to commit tax fraud by someone else, you may be able to argue that you acted under duress or coercion and therefore should not be held responsible for your actions.
Finally, a fourth defense to criminal tax fraud in the third degree is entrapment. If you can prove that the government induced you to commit tax fraud that you would not have otherwise committed, you may be able to have your charges dismissed.