Criminal Tax fraud requires that you have committed a tax fraud act. Fraudulent acts are defined by New York Tax Law §1801 and include the following:
- Failing to make, render, sign, certify, or file a return.
- Knowingly submitting a return with materially false or fraudulent information or which omits material information.
- Knowingly supplying materially false or fraudulent information for a return,
- Engaging in any scheme to defraud any tax imposed.
- Failing to remit any tax collected.
- Failing to collect any tax required.
- Intentionally evading paying of a tax.
- Providing false information or omitting material information from documents submitted claiming taxes do not apply to a given transaction.