1. NYC Tax Lawyer Investigation Initiation
Our client works as a respected health professional in the state of New York and faced an audit regarding several years of personal income tax returns.
The client had no prior criminal history and had never faced charges before this incident.
The initial audit by the New York State Department of Taxation and Finance revealed discrepancies in claimed expenses and income reporting.
The client immediately repaid the assessed back taxes and interest believing this payment resolved the matter entirely.
Allegations of False Instruments
Despite the repayment the Department of Taxation and Finance referred the case for criminal prosecution.
Authorities alleged that the client violated New York Penal Law Article 175 by offering a false instrument for filing in the first degree.
The prosecution claimed the client intentionally made false statements on tax returns with the intent to defraud the state.
These charges were devastating as the client believed the financial settlement had closed the case.
The allegations focused on whether the errors were merely negligent or constituted a willful attempt to evade tax obligations.
2. NYC Tax Lawyer Licensing Risks
The client faced significant collateral consequences regarding their license to practice medicine.
In New York professionals are subject to oversight by the Office of Professional Medical Conduct and the New York State Education Department.
A criminal conviction for tax fraud or filing false instruments can be considered professional misconduct.
Such a conviction triggers mandatory reporting requirements and disciplinary proceedings that could lead to license suspension or revocation.
Professional Conduct Obligations
New York Education Law requires licensed professionals to maintain good moral character.
The client was unaware that even a criminal charge required careful management to avoid immediate disciplinary action.
Our legal team advised the client on the specific notification obligations to the Office of Professional Medical Conduct.
Failure to report certain legal actions or convictions can result in separate charges of professional misconduct.
The defense priority was to avoid any criminal conviction that would automatically trigger a license revocation hearing.
3. NYC Tax Lawyer Defense Strategy Execution
Our attorneys engaged in extensive negotiations with the District Attorney and the Department of Taxation and Finance to resolve the criminal charges.
We carefully reviewed the evidence relied upon by the prosecution including previous tax returns and correspondence indicating the client was under investigation.
Our team obtained further information from the client and a former employer to clarify disputed matters.
This evidence aimed to prove the client acted recklessly or negligently rather than with specific criminal intent to defraud.
Demonstrating Lack of Intent
The defense successfully utilized a letter from a previous employer to clarify statements the prosecution labeled as dishonest.
This documentation helped establish that the errors on the tax returns were unsophisticated mistakes rather than a calculated scheme.
We argued that New York Penal Law requires specific intent to defraud for the most serious charges.
By presenting evidence of the low monetary value of the disputed expenses and the prompt repayment of all penalties our lawyers dismantled the argument for intentional fraud.
The prosecution ultimately agreed to withdraw the most serious felony charges involving allegations of intentional dishonesty.
4. NYC Tax Lawyer Resolution and Sentencing
The outcome of the case was crucial for the client as a criminal conviction would ruin their personal reputation and professional career.
Following the withdrawal of felony charges the defense negotiated a disposition that avoided a criminal record.
The matter proceeded in the local Criminal Court where the defense advocated for a resolution that recognized the client had no prior history and had already made full restitution.
Adjournment in Contemplation of Dismissal
We successfully persuaded the court and the prosecution to agree to an Adjournment in Contemplation of Dismissal pursuant to Section 170.55 of the New York Criminal Procedure Law.
This legal mechanism allows a case to be adjourned for a set period and then dismissed and sealed if the defendant complies with court conditions.
The court determined that the client did not act with malicious intent and noted the prompt payment of significant civil penalties.
The client accepted responsibility for the lack of due care without admitting to criminal fraud.
The ultimate result was a dismissal of all charges after the adjournment period ensuring the client maintained a clean record and their professional license.
19 Feb, 2026
