united-states tax-law
Is this a Prima Facie case for State Tax Fraud?
<p>Manafort has been convicted of Federal Tax Fraud. Does that conviction form the basis for a prima facie case of state level tax fraud? </p>

<p>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. </p>

<p>As in most other states, <a href="https://codes.findlaw.com/ny/tax-law/tax-sect-611.html" rel="nofollow noreferrer">New York law</a> 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.</p>
