In New York, you would likely be contacted by the Department of Taxation and Finance or Internal Revenue Service. It is uncommon for the state to immediately file criminal charges and seek seizure or garnishing of wages. In certain cases, New York law allows for the filing, or in relevant circumstances refiling, of past years’ tax returns. Ultimately the matter could end there, or perhaps there could be additional penalties owed. Regardless of whether there would be additional fees or fines, they are far preferable to defending the matter in criminal court.