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Tag Archives: tax fraud
Elements of New York Tax Fraud
Introduction. Preparers of New York State corporate, income, employment and sales tax returns should be aware of strict criminal penalties that await their clients, and should also be aware that in extreme cases, tax professionals themselves could theoretically be … Continue reading
Tax News & Comment — October 2012
View in PDF: Tax News & Comment — October 2012
IRS Criminal Investigations
The IRS reserves the threat of incarceration for taxpayers it believes are guilty of tax evasion, failure to file, or making false statements. About 3,500 cases commenced by the Criminal Investigation Division (CID) each year result in prosecution. CID generally focuses on cases having a high deterrent value. Continue reading
Revised New York Criminal Tax Statutes
Tax professionals preparing 2009 New York State corporate, income, employment and sales tax returns should be alert to statutory changes which create new tax offenses and which impose stricter criminal penalties for existing offenses. In some cases, tax professionals may be prosecuted under an accomplice theory for aiding or abetting dishonest taxpayers. This memorandum summarizes the new legislation, whose objective is to improve tax compliance and prevent tax evasion by drastically increasing penalties for serious acts of tax evasion and tax fraud. For more information about the new statute, and for legal guidance, please contact this office. Continue reading
Posted in Criminal Penalties, NYS Dept. of Tax'n & Finance, Penalties
Tagged aggregation, excise or withholding tax, failing to pay a tax due, Felony tax fraud classifications, Issuing false exemption certificates, new york criminal tax, subpoenas, tax fraud, tax preparers, Willful Failure to File, Willfully engaging in scheme to defraud, Willfully failing to collect sales, Willfully filing a false return
Memorandum — Revised New York Criminal Law Statutes
Tax Professionals preparing 2009 New York State corporate, income, employment and sales tax returns should be alert to statutory changes which create new tax offenses and which impose stricter criminal penalties for existing offenses. In some cases, tax professionals may … Continue reading
Tax News & Comment — October 2013