Is this a Prima Facie case for State Tax Fraud?

Manafort has been convicted of Federal Tax Fraud. Does that conviction form the basis for a prima facie case of state level tax fraud?

While the President has authority to pardon the federal crime, he is apparently not able to pardon for state crimes. Even in light of a possible federal pardon, is Manafort still in significant legal jeopardy with state tax fraud charges.

2 Answers

As in most other states, New York law uses federal AGI as the starting point for calculating state tax liability. If a taxpayer’s federal AGI is fraudulent, his state taxes would presumably be fraudulent as well. A federal pardon would have no effect on his liability for crimes at the state level.

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