Articles Posted in Grand Larceny by Tax Fraud

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Most New York tax crime lawyers who are also experienced criminal defense attorneys represent clients charged with committing “tax fraud acts” as defined and identified in New York State Tax Law sections 1802, 1803, 1804, 1805 and 1806. These New York tax crimes, however, are certainly not the only potentially felony offenses you may be exposed to should you be arrested or indicted for an illegal withholding or stealing of tax monies. In fact, one of the more common tax crimes investigated in Queens, Brooklyn, the Bronx, Manhattan and even Westchester and Long Island, tax crimes relating to cigarettes has spiked in recent years. Codified throughout various subsections of New York Tax Law 1814, failure to pay taxes on certain tobacco products or the possession and transportation of untaxed cigarettes is can potentially lead to a significant period of incarceration. The ease by which prosecutors in New York can charge a person with violating one of the many crimes relating to improperly or untaxed cigarettes is highlighted by the subject of this blog entry, People v. Ran Yang, 2009 NY Slip Op 50793(U) [23 Misc 3d 1117(A)].

In pertinent part, New York City Administrative Code 11-4012 (a)(1) states that if you willfully attempt in any manner to evade or defeat any tax imposed [in this section] or the payment of that tax you are guilty of a misdemeanor. Further, New York City Administrative Code 11-4012 (b) makes it a misdemeanor crime if you possess or transport for the purpose of sale any unstamped or unlawfully stamped packages of cigarettes subject to tax. Alternatively, if you sell or offer for sale unstamped or unlawfully stamped packages of cigarettes it is also a misdemeanor crime. These two criminal violations of the New York City Administrative Code generally mimic, but are distinct crimes, from New York State Tax Law 1814(a)(1) and New York State Tax Law 1814(d). The latter of these crimes involve the illegal transportation and sale of unstamped or unlawfully stamped cigarettes while the former is a more generic tax crime.

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New York City prosecutors and District Attorneys are eager to find financial frauds. Not only does it give law enforcement credibility in their equal pursuit of all criminal activity from the “streets to the suites,” but they also receive a portion of the restitution that they may recover.

While it is in no way fair to assert a restitution motive is the driving force behind the prosecution of these New York Grand Larceny and New York Tax crimes, it certainly gives prosecutors an added incentive to ferret out offenders whether their theft crimes occur in Manhattan, Brooklyn, Queens or even Westchester County. Whatever the reasoning may be, it is critical to understand that an allegation, arrest or indictment in New York for Grand Larceny, Criminal Possession of Stolen Property or Tax crime is in no way proof that you are in fact guilty. While your immediate future will undoubtedly by frightening, your criminal lawyer may be able to establish that prosecutors are just off the mark.

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As an experienced New York criminal defense attorney serving Manhattan, Brooklyn, Queens, the Bronx, and the surrounding counties such as Westchester, I am routinely confronted with legal question surrounding New York Grand Larceny crimes and other New York larceny laws and theft laws. In today’s blog post I want to address one of the more ‘weird’ legal situations that arises when a joint property owners “steals” commonly owned property from the other party he or she shares ownership.

To avoid confusion at the outset, let’s pause a moment and allow me to share a little Legal Property 101. Under the common law, there are different types of ownership rights one can have in property. Obviously the most basic is full ownership by a single person. However, more than one person may own one piece of property. When referring to land (real property) we usually call this a concurrent estate or co-tenancy. Now, there are different subsets of concurrent estates that vary in different jurisdictions, but their definition and consequences on ownership rights go beyond what we need to know here. For purposes of our discussion, when I refer to “joint” or “common” ownership of property I mean property over which each individual owner has an equal and undivided right of possession in that property. Each owner is entitled to have and use the property. It does not matter if that property is a car, bank account or computer.

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