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:

  1. Failing to make, render, sign, certify, or file a return.
  2. Knowingly submitting a return with materially false or fraudulent information or which omits material information.
  3. Knowingly supplying materially false or fraudulent information for a return,
  4. Engaging in any scheme to defraud any tax imposed.
  5. Failing to remit any tax collected.
  6. Failing to collect any tax required.
  7. Intentionally evading paying of a tax.
  8. Providing false information or omitting material information from documents submitted claiming taxes do not apply to a given transaction.