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Rochester Attorney Falsifies Tax Returns
ROCHESTER, N.Y.– In a brazen display of tax evasion, Salvatore J. Marcera, Jr., 53, a sole practitioner attorney in Rochester, New York, has been sentenced to five years probation, including one year of home confinement, for filing false income tax returns.
U.S. District Judge Frank P. Geraci, Jr., handed down the sentence, which also includes a hefty price tag: Marcera must pay restitution to the Internal Revenue Service in the amount of $104,074.
According to Assistant U.S. Attorney Frank H. Sherman, the defendant understated the gross receipts of his law practice on the Schedule C of each return for tax years 2004 through 2007. The total of the unreported gross receipts for the four tax years was approximately $356,353.
Shocking as it may seem, the government’s evidence revealed that if the true gross receipts had been reported by Marcera for each of the years in question, the total for the four years of additional tax due and owing would be $104,074.
The sentence is the culmination of an investigation on the part of Special Agents of the Internal Revenue Service, Criminal Investigation Division, under the direction of Shantelle P. Kitchen, Acting Special Agent in Charge, New York Field Office.
It’s a stark reminder that no one is above the law, not even those who are supposed to uphold it. Marcera’s actions demonstrate a blatant disregard for the tax laws and a willingness to cheat the system.
The case serves as a warning to others who may be tempted to engage in similar behavior: the consequences are severe and the penalties are steep.
Key Facts
- State: New York
- Category: White Collar Crime
- Source: DOJ Press Release ↗
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