Yes. Aiding or assisting in a false tax return does not require being the last person to file it with the government. Others who may still be liable for improper returns include: Corporate Officers Corporate Tax Form Preparers Tax Shelters Promoters of not filing taxes Supplier of false information Your spouse

Yes.  Your spouse is deemed to know what is submitted on a tax return that is filed jointly.  However, if your spouse does not work with the finances or is not aware of any issues or problems with the return, your spouse may be able to claim innocence.  If this occurs, the spouse will not [...]

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 [...]

Criminal Tax fraud in the fifth degree is any tax fraud act, of any amount. It is an A misdemeanor, meaning you face up to 1 year in local jail, 3 years of probation, fines, and court fees, as well as restitution in the amount defrauded. Criminal Tax fraud in the fourth degree is any [...]

New York tax crimes are contained in the Tax Law, generally from §§1801 to 1809. The most common there are Criminal Tax Fraud in the fifth (§1802), fourth (§1803), third (§1804), second (§1805), and first (§1806) degrees. It is also a crime to not file three (3) consecutive years of taxes (§1808). Federal tax crimes [...]