12 Charged For Failure To File Income Tax Returns
FOR RELEASE:
IMMEDIATE, Tuesday
March 22, 2011

New York State Department of Taxation and Finance Commissioner Thomas H. Mattox today announced that 12 individuals have been charged as part of "Operation AccountAbility," an enforcement sweep targeting people who failed to file personal income tax returns over multiple years.

Among those charged for failing to file their state personal income tax returns are: a former member of the Orange County Board of Ethics; a mortgage broker from Queens; and, a tavern owner from Buffalo.

"Operation AccountAbility" shows that we will hold accountable those who try to evade their tax obligations, either by failing to file their taxes or by preparing fraudulent tax returns for their clients," Commissioner Mattox said. "The Department remains committed to investigating and assisting in the prosecution of this illegal conduct." 

Commissioner Mattox said that taxpayers who have failed to file their personal income tax returns and are not under audit or investigation can avoid penalties or criminal prosecution by participating in the State's Voluntary Disclosure and Compliance Program. 

More information about this program is available at the Department's website: www.tax.ny.gov 

Commissioner Mattox said that these cases would not have moved forward without the assistance of District Attorneys from around the state.

Commissioner Mattox thanked Nassau County District Attorney Kathleen Rice, Queens District Attorney Richard A. Brown, Rockland County District Attorney Thomas P. Zugibe, Westchester County District Attorney Janet DiFiore, Erie County District Attorney Frank Sedita, III, and Orange County District Attorney Francis D. Phillips, II, for their assistance in the execution of "Operation AccountAbility."   

Each of the defendants in these cases is presumed to be innocent unless and until proven guilty.  

What follows is a list by county of those charged for failing to file New York State personal income tax returns.

Queens County

James Pepio, 39, a mortgage broker from Smithtown, New York is charged with two counts of Repeated Failure To File A Personal Income Tax Return, and two counts of Criminal Tax Fraud in the Fourth Degree, both class E felonies, for failing to file state personal income tax returns for tax years 2003-06 and 2008.  Pepio faces up to four years in prison if found guilty of the charges. 

Kenian Hausan, 35, a Verizon employee from Elmont, is charged with three counts of Repeated Failure To File A Personal Income Tax Return, a class E felony, for failing to file state personal income tax returns for tax years 2003-07. He is also charged with four misdemeanors for failing to file his New York State personal income tax returns for the 2006 and 2007 tax years. Hausan pled guilty to a felony count of Repeated Failure To File A Personal Income Tax Return on March 9. Sentencing is pending.       

Frank Richardson, 59, a dentist from Jamaica, New York, is charged with three counts of Repeated Failure To File A Personal Income Tax Return, a class E felony, for failing to file state personal income tax returns for tax years 2003-2007.  He is also charged with two misdemeanors for failing to file his personal income tax returns and pay the tax for tax years 2007 and 2008. He faces up to four years in prison if found guilty. 

Orange County

Adalberto Padilla, 40, of New Windsor is the owner of AMP, Inc., a towing company in New Windsor.  Padilla and AMP, Inc. were charged with Grand Larceny in the Third Degree, a class D felony for stealing over $40,000 in New York State sales tax. Padilla was also charged with one count of Repeated Failure To File A Personal Income Tax Return, a class E felony and two misdemeanor counts of Criminal Tax Fraud in the Fifth Degree.  Those charges stemmed from Padilla having failed to file state personal income tax returns for taxable years 2005-09. He will appear in New Windsor Town Court on March 24. 

Rockland County 

John L. Buckheit, 48, of Greenwood Lake, an attorney with an office in Suffern, New York and a former member of the Orange County Board of Ethics, is charged with Repeated Failure To File A Personal Income Tax Return, a class E felony, for failing to file state personal income tax returns for taxable years 2005-07. He was also charged with one count of Criminal Tax Fraud in the Fourth Degree, a class E felony, for not having filed his 2008 state personal income tax return.  After being informed that he was the subject of a criminal investigation, Buckheit filed returns for the tax years under audit.  On these tax returns, Buckheit stated his income to be $756,164.  The total tax due on the returns filed is $29,010.  Buckheit was served with a desk appearance ticket and will be arraigned in Ramapo Town Court on April 12.

Merrill N. Rubin, 58, of Nyack, an attorney with offices in Rockland County and Manhattan, is charged with two counts of Criminal Tax Fraud in the Third Degree, a class D felony, for failing to file state personal income tax returns for taxable years 2008 and 2009.  After being informed that he was the subject of a criminal investigation, Rubin filed tax returns showing that his income for those years was $435,043.  The tax due on those returns is $27,964. In 2010, Rubin defended Todd Newman, a CPA, who was charged with Repeated Failure To File A Personal Income Tax Return and Grand Larceny in the First Degree. Rubin is scheduled to be in Orangetown Town Court on May 3. 

Brian Biscow, 45, of Suffern, a painting contractor was arrested on February 8. He is charged with Repeated Failure To File A Personal Income Tax Return, a class E felony, for not filing state personal income tax returns for tax years 2005-07.

Douglas Arbolino, 49, of Stony Point, a production manager for a graphics company in New Jersey, was charged with two counts of Repeated Failure To File A Personal Income Tax Return, a class E felony and one count of Criminal Tax Fraud in the Fifth Degree for failing to file state personal income tax returns for taxable years 2003-08.  Arbolino's adjusted gross income for those years was $624,050 and the total tax due was $15,230.  Arbolino will appear in Stony Point Town Court on April 7. 

Westchester County

Eric Fecci, 44, of Katonah, a Certified Public Accountant with an office in Somers was arrested on January 19. He has been charged with one count of Criminal Tax Fraud Act in the Fourth Degree, a class E felony, for failing to file his 2008 state personal income tax return, and three counts of Repeated Failure To File A Personal Income Tax Return, a class E felony, for failing to file state personal income tax returns for taxable years 2003 through 2008. He will return to Somers Town Court on April 4. 

Andrew Summa, 65, of Port Chester, a professor at the Graduate Institute Inc. and Learning Collaborative Inc, is charged with two counts of Repeated Failure To File A Personal Income Tax Return, a class E felony and two misdemeanor counts of Criminal Tax Fraud in the Fifth Degree for failing to file state personal income tax returns for taxable years 2003-09.  After being informed that he was under investigation, Summa filed the delinquent returns which showed his income for the period to be $843,906. The self-reported tax for these years was $12,044. He is scheduled to be in Port Chester Village Court on April 7. 

Leslie Thompson, 55, of Mount Vernon, a former vice-president of a Manhattan based realty trust company, was charged with two counts Criminal Tax Fraud in the Third Degree, a class D felony and two counts of Repeated Failure To File A Personal Income Tax Return, a class E felony, for failing to file state personal income tax returns for taxable years 2004-09. Thompson's income in those years was $2,586,835.  The total tax due for this period is $147,960.  Thompson is scheduled to appear in City of Mount Vernon City Court on April 21. 

Erie County

Anthony Amabile, 52, of Elma, New York, pled guilty on March 17, to a misdemeanor count of Failure To File A Personal Income Tax Return.  Amabile is a chiropractor with an office in Buffalo. He is also the owner and president of the corporation, Anthony Amabile Enterprises, Inc., doing business as Mr. A's Village Corner Pub, at 805 Elk Street in Buffalo. Amabile pled guilty to failing to file sales tax returns for the periods of December 1999 through November 2009 in the amount of $62,111 and the corporation, Amabile Enterprises, Inc., pled guilty to Grand Larceny in the Fourth Degree for failing to remit sales tax collected. Sentencing is scheduled for June 21.  Amabile faces up to one year in jail and the corporation faces fines in excess of $120,000.

###
Updated: November 07, 2011