The New York State Department of Taxation and Finance today announced that two Greene County residents have been sentenced for personal income tax fraud.

Melissa Carter, 33, of Tannersville, who pled guilty to Offering a False Instrument for Filing in the First Degree, a class E felony, received a sentence of time served and five years probation.  She was ordered to pay $9,823 in restitution to the State, with $4,557 of that liability to be paid jointly with her co-defendant. 

Mark Young, 35, also of Tannersville, pled guilty to Offering a False Instrument for filing in the First Degree, a class E felony.  He was sentenced to time already served in jail and ordered to pay, jointly with Carter, restitution of $4,557.

Court papers show that Carter and Young were originally charged with a total of 18 felonies.  Young created a company, M&W Auto, that didn’t actually exist.  He and his co-defendant then issued phony W2s for earnings to employees who didn’t exist.  Then the pair filed personal income tax returns with the fake documentation in an effort to cheat the State out of tax refunds.  Those bogus returns brought them $9,823 under false pretenses.

Carter and Young were arrested in August 2012 after an investigation by the Tax Department’s Criminal Investigations Division.  

In New York State, 96% of taxes are paid by businesses and individuals who voluntarily meet their tax responsibilities. The remaining 4% is collected through the Tax Department's audit, collections and criminal investigations programs. Through its enforcement programs, the Department ensures fair tax administration for all New Yorkers.