Amherst attorney receives maximum tax penalties

Acting New York State Commissioner of Taxation and Finance Barbara G. Billet said that Robert E. Scott, of Southwedge Drive, Getzville, was arraigned in Amherst Town Court on Sept. 19 on seven counts of failure to pay New York State personal income tax for the years 1999 through 2005.

At the time of his arraignment, Scott pled guilty to one count of failure to pay his income taxes for the year 2004 to satisfy all of the charges against him. He was ordered to pay the tax, penalties and interest he owes to the state for all years as a condition of his sentence. He faces possible incarceration if he fails to make these payments. He has already paid $117,912, the amount of tax he owed the state for the income he earned.

The department has sent Scott a bill for an additional $84,419 in penalties and $35,001 in interest, which represent the maximum civil penalties allowed under the law, including a fraud penalty.

The case resulted from a state Tax Department project that reviewed the filing records of professional workers in the state, including attorneys, to identify individuals who have not filed personal income tax returns. This investigation revealed that Scott, an attorney with the Buffalo law firm Gibson, Mcaskill & Crosby LLP, failed to file personal income tax returns for seven consecutive years, even though he earned a taxable income of $1,654,733 during those years.

The case was investigated by auditor Brad Rice and investigator Robert W. Galbraith of the Revenue Crimes Bureau. It was prosecuted by Erie County Assistant District Attorney and Crimes Against Revenue Bureau Chief James Quinn Auricchio.