According to the District Attorney and
Department of Taxation and Finance,
You’re a Crook if You:
1. Understate your sales
2. Skim profits
3. Underreport sales
4. File phony sales tax returns
5. Make “under the table” transactions
6. Take phony exemptions
+ A dozen other scams.
And if you get caught, you’ll be arrested, prosecuted, and if
convicted, incarcerated. That’s right Sunshine, it’s off to the Big House. Better call Selig & Associates!
We are Aggressive Selig & Associates provides the most
aggressive tax representation allowed by law. Specializing in payroll,
income and sales tax controversies for individuals, contractors,
restaurants and professional practices. Providing civil and criminal tax
representation before the New York State Department of Taxation and Finance,
the Department of Justice Tax Division and the Internal Revenue Service.
Tax Law §§ 1801(a)(5): Willfully Failing to
Remit Taxes Collected on Behalf of the State.
Withholding taxes
collected from employees and sales taxes collected from customers constitute
trust fund taxes. While fiduciaries who misappropriate these funds have always
been subject to prosecution under the Penal Law for larceny, prosecution under
the Tax Law had been problematic, since prosecution of employers who failed to
remit employment taxes was limited to a misdemeanor charge, regardless of the
amount of payroll taxes collected and not remitted; and the failure of a tax
vendor to remit collected sales tax was not a criminal act under the Tax
Law. However, Tax Law §1801(a)(5) now provides that tax fraud occurs when
a person willfully “fails to remit any tax collected in the name of the state
or on behalf of the state . . . when such collection is required under this
chapter.” Therefore, resort to the Penal Law is no longer necessary to
seek felony prosecution
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