New York tax crimes are contained in the Tax Law, generally from §§1801 to 1809. The most common there are Criminal Tax Fraud in the fifth (§1802), fourth (§1803), third (§1804), second (§1805), and first (§1806) degrees.

It is also a crime to not file three (3) consecutive years of taxes (§1808).

Federal tax crimes are found at 26 USC §7201 which criminalizes actual or attempts to evade or defeat tax.