Are tax cases handled differently in federal and state courts?

Yes. Although New York State and Federal prosecutions have similar components, federal matters focus on your federal tax consequences and liabilities while New York has jurisdiction only over your New York state tax return. It is possible that one of your returns was proper whereas the other was not. If both have alleged improper information, both the federal and state governments can file charges against you, and both may proceed in their own separate courts. Importantly, not all tax cases are necessarily criminal, and some can potentially be resolved without a criminal prosecution.  If you are contacted by the Internal Revenue Service or the New York State Department of Taxation and Finance, it is very important to contact an experienced Criminal Attorney who handles tax cases to help guide you through this difficult process.