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White Glove Service. Excellent Results. Strong Reputation.

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NYC Criminal Lawyers

The Spodek Law Group is an elite criminal defense law firm that provides superior service and white glove professionalism, to a unique clientele nationwide. We handle tough cases that require experience, attention to detail, and excellence in order to win. With over 50 years of combined experience, we’ve handled national and international cases.

Our Mission

Service is paramount to results. We treat you like family, so you know what's going on always.

We Work for You

When you hire our criminal attorneys, you work directly with a senior attorney only.

Who We Are

We've been reviewed and rated as a top rated criminal defense law firm.

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Criminal Defense Lawyers

Our criminal defense law firms is one of the most successful defense law firms in the state of New York. We have a high success rate because we are very pragmatic when it comes to advising our clients on how to proceed – and to make sure their case ends in a positive outcome. Our goal is to help every single client get charges dismissed, or reduced. Because of our work, 100’s of people have been able to avoid criminal charges from being filed against them.

Charle Butler
Charle Butler
2021-03-12
Verified
I was hesitant to hire the Spodek Law Group. I read reviews and knew they have a great reputation. However, I thought I would spend money and not see or speak to my attorney. From the beginning to end of my case Todd and the entire staff were available and willing to help. We worked towards and end result that was way above my expectation and Todd delivered. I am forever grateful for patience and long days and night spent working on my case. Thanks Todd and the entire team!
Mesonista parsons
Mesonista parsons
2021-03-05
Verified
My attorney at Spodek was Abigail. She was very knowledgeable and helpful with all my questions and concerns, as well as responsive. Her fees are affordable and Abigail took the time to make sure I understood everything relating to my case. I highly recommend Abigail and will request her services in the future.
debabrata chakraborty
debabrata chakraborty
2021-03-03
Verified
Todd A Spodek is the experienced and best criminal lawyer at USA. He is very professional and always respond on time. Alex also very cooperative and always help me. They took care me and my problem like family member. I am 100% satisfied for their professional service. My result was unexpected and amazing. They dismissed my case. I am really grateful to them. I will recommend you to go there if you want to solve your problem. I wish all the best for them.
Asata Hendricks
Asata Hendricks
2021-03-02
Verified
Truly appreciate the work the guys did!. Exceptional team & I know they care about each and everyone of their clients. I am super thankful to be referred to Spodek Law Group and I am grateful Todd & Alex were able to work diligently to achieve an outcome I am pleased with. Despite COVID they stayed on top of things and kept me informed every step of the way. Very thankful.
Mike Moroff
Mike Moroff
2021-02-26
Verified
I'm very satisfied with the services rendered by Todd, Alex and Mary Lou. I whole heartedly recommend Spodek Law Group . I've worked with and have retained other attorneys in the past with Todd's firm being the cream of the crop for many reasons. A very serious legal matter was resolved after a year's hard work and effort. Todd expertly guided me through the process and was able to navigate and make the good journey bearable as well as successful. Mary Lou initially provided excellent assistance before referring my case to Todd. Alex's support was effective and timely. The customer portal (MyCase) is an invaluable communication tool that also kept track of my case. Various aspects of my case were explained and there were several options provided but I made the final decision of how the case would be handled. The legal fee was reasonable considering the effort and amount of work plus it was a flat fee regardless of the length of time required to conclude my case. Todd made himself available to me and we had many scheduled meetings to go over the progress and to discuss the next steps. I felt more confident after many discussions with him. You will not go wrong choosing Spodek Law Group for legal matters.
Josh Katz
Josh Katz
2021-02-24
Verified
Being that it was the first time that I was in need of an attorney, I was afraid and hesitant and knew I needed the absolute best. It is beyond understood why Spodek Law Group has a reputation of being the top, if not the best law firm in New York. Alex and Abigail were there every step of the way even at the most unconvenient hours. I could not have asked for more. They are extremely good at what they do and they delivered much much more than just winning my case. A big thank you to Alex and Abigail for all the guidance and counseling and their upmost loyal support that extended far more than just legally. If you need the absolute best than don't hesitate to hire Spodek Law Firm.
L.C.
L.C.
2021-02-24
Verified
I cannot tell you how thankful I am to Todd and Alex for their hard work and dedication to my case. I had never been in any trouble before but I had an unfortunate event occur and in the midst of COVID-19 at that therefore I knew I needed a team that was dedicated to my success. Today- my case has been finalized and I’m walking away with no record and can continue life as a mother and a Grad student worry free. I cannot express enough gratitude for their assistance.
AnnMarie Soliman
AnnMarie Soliman
2021-02-23
Verified
I received a summons and called Spodek law group for a free consultation. Alex took my call and was very quick and responsive. He was available anytime through multiple platforms and very reassuring when needed. They are extremely organized and thorough. They got my case dismissed! I’m very grateful. Thank you Alex and Todd!


Hear From Our Clients

"Spodek Law Group have offered me excellent support and advice thru a very difficult time. I feel I've dealt with someone who truly cares and wants the best outcome for you and yours. I'm extremely grateful for all the help Spodek Law Group has offered me. I can't recommend them..."

David Bruce

"Spodek Law Group was incredibly professional and has given me the best advice I could wish for. They had been helpful and empathetic to my stressful situation. Would highly recommend Spodek Law Group to anyone I meet."

Rowlin Garcia

"Best service I ever had. Todd is absolutely class personified. You are in the safest hands with spodek. They have their clients interest in mind."

Francis Anim
Read Our Reviews

Lawyers For Withheld IRS Payroll Taxes

Employers are required to withhold federal income and payroll taxes from employee wages. These taxes have to be paid to the IRS. Withheld payroll taxes are referred to as trust fund taxes, because the employer holds the money in a trust until a federal tax deposit is made for that amount. Sec. 6672(a) mentions that any person required to collect, truthfully account for, and pay over any tax imposed by the internal revenue code who fails to do so, will, in addition to to other penalties provided by the law, be liable to a penalty equal to the total amount of the tax not collected. The term any person, is critical because it allows the IRS to pierce the corporate veil, and proceed against anyone responsible for the corporation’s failure to pay trust fund taxes. It makes the person liable for the employer’s unpaid payroll taxes. As a result, the penalty can be imposed on the person, regardless of the business entity.

Both the person responsible, and the willful failure tests have to be met in order for the trust fund recovery penalty to apply. Once this penalty is assessed, the person held responsible has the burden of disproving both elements.

The Responsible Person Test

The IRS and the courts define a responsible person broadly. The main element in determining responsible person status is whether a person had a statutorily imposed duty to make the payments. Several factors indicate responsibility:

-The person has power to compel, or prohibit the allocation of funds

-Has authority to sign checks

-Has authority to make decisions to the disbursement of funds/payments of creditors

-Is an officer, or director of the corporation

-Has control over the company’s payroll

-Prepares and signs payroll tax returns

-Participates in day to day management

-Hires and fires employees

The list above isn’t exhaustive, but a good start to understand the fact the IRS looks at the person’s status, duty, and authority, to determine whether a person is responsible for paying over withholding taxes to the US. The IRS Policy Statement 5-14(Internal Revenue Manual §1.2.14.1.3), states that individuals who are non-owner employees performing ministerial acts without exercising independant judgement will not be held responsible.

Often, company officers don’t want to deal with accounting or tax matters. It’s not uncommon for a director to instruct an employee to take care of paying payroll taxes. If the employee fails, then officer should be worried. Delegation of authority doesn’t relieve a person of being accountable/responsible to collect/pay taxes to the IRS. The courts have ruled that the authority that permits controls, carries a duty to ensure that withholding of taxes is being properly done and paid to the government(Purcell, 1 F.3d 932 (9th Cir. 1993)).

The trust fund recovery penalty can be assessed against a corporate officer who fails to pay withheld taxes at the direction of a supervisor if the funds are available. The threat of being fired by a supervisor for paying taxes will not make the person less responsible for paying the taxes owed. Courts have ruled that officers aren’t allowed to do what allows them to keep employment over that of paying the government. A former president of a corporation can be considered responsible if he/she continues to retain authority to sign checks, and negotiate with the IRS, or owns stock in the corporation, or manages day to day business operations, or make decisions regarding the disbursement of money/payment to creditors.

What is willful failure

In terms of Sec. 6672, a failure to remit tax funds is considered willful, if it’s conscious, intentional, as opposed to accidental. Courts have decided that willfulness is true if a taxpayer knew of the nonpayment, or disregarded whether payments were being made or not.

How bad can it get

The IRS is very aggressive in assessing a trust fund penalty. Payroll taxes are the government’s money. The government believes those who don’t pay, are taking it’s money. The government will be relentless in its effort. With numerous employees, unpaid trust fund taxes pile up quickly. This penalty isn’t dischargeable in bankruptcy. Failing to pay trust fund taxes can lead to criminal charges. Under Sec. 7202, willful failure to pay or collect taxes is a felony punishable by up to a $10,000 fine or 5 years in prison. The IRS reservers criminal charges for the worst of cases, where a responsible person owned the business and diverted the money for personal use.

Criminal Prosecution

Anyone responsible under Sec. 6672, can be liable under Sec. 7207. This can apply to corporate officers, employees, and anyone responsible for collecting and paying taxes. The IRS generally targets owners who used funds for their own benefit. Courts have held Sec. 7202 creates three obligations – a person must collect, account for, and pay the taxes. If the person doesn’t do these 3 things, then he/she is in violation.


Charle Butler
Charle Butler
2021-03-12
Verified
I was hesitant to hire the Spodek Law Group. I read reviews and knew they have a great reputation. However, I thought I would spend money and not see or speak to my attorney. From the beginning to end of my case Todd and the entire staff were available and willing to help. We worked towards and end result that was way above my expectation and Todd delivered. I am forever grateful for patience and long days and night spent working on my case. Thanks Todd and the entire team!
Mesonista parsons
Mesonista parsons
2021-03-05
Verified
My attorney at Spodek was Abigail. She was very knowledgeable and helpful with all my questions and concerns, as well as responsive. Her fees are affordable and Abigail took the time to make sure I understood everything relating to my case. I highly recommend Abigail and will request her services in the future.
debabrata chakraborty
debabrata chakraborty
2021-03-03
Verified
Todd A Spodek is the experienced and best criminal lawyer at USA. He is very professional and always respond on time. Alex also very cooperative and always help me. They took care me and my problem like family member. I am 100% satisfied for their professional service. My result was unexpected and amazing. They dismissed my case. I am really grateful to them. I will recommend you to go there if you want to solve your problem. I wish all the best for them.
Asata Hendricks
Asata Hendricks
2021-03-02
Verified
Truly appreciate the work the guys did!. Exceptional team & I know they care about each and everyone of their clients. I am super thankful to be referred to Spodek Law Group and I am grateful Todd & Alex were able to work diligently to achieve an outcome I am pleased with. Despite COVID they stayed on top of things and kept me informed every step of the way. Very thankful.
Mike Moroff
Mike Moroff
2021-02-26
Verified
I'm very satisfied with the services rendered by Todd, Alex and Mary Lou. I whole heartedly recommend Spodek Law Group . I've worked with and have retained other attorneys in the past with Todd's firm being the cream of the crop for many reasons. A very serious legal matter was resolved after a year's hard work and effort. Todd expertly guided me through the process and was able to navigate and make the good journey bearable as well as successful. Mary Lou initially provided excellent assistance before referring my case to Todd. Alex's support was effective and timely. The customer portal (MyCase) is an invaluable communication tool that also kept track of my case. Various aspects of my case were explained and there were several options provided but I made the final decision of how the case would be handled. The legal fee was reasonable considering the effort and amount of work plus it was a flat fee regardless of the length of time required to conclude my case. Todd made himself available to me and we had many scheduled meetings to go over the progress and to discuss the next steps. I felt more confident after many discussions with him. You will not go wrong choosing Spodek Law Group for legal matters.
Josh Katz
Josh Katz
2021-02-24
Verified
Being that it was the first time that I was in need of an attorney, I was afraid and hesitant and knew I needed the absolute best. It is beyond understood why Spodek Law Group has a reputation of being the top, if not the best law firm in New York. Alex and Abigail were there every step of the way even at the most unconvenient hours. I could not have asked for more. They are extremely good at what they do and they delivered much much more than just winning my case. A big thank you to Alex and Abigail for all the guidance and counseling and their upmost loyal support that extended far more than just legally. If you need the absolute best than don't hesitate to hire Spodek Law Firm.
L.C.
L.C.
2021-02-24
Verified
I cannot tell you how thankful I am to Todd and Alex for their hard work and dedication to my case. I had never been in any trouble before but I had an unfortunate event occur and in the midst of COVID-19 at that therefore I knew I needed a team that was dedicated to my success. Today- my case has been finalized and I’m walking away with no record and can continue life as a mother and a Grad student worry free. I cannot express enough gratitude for their assistance.
AnnMarie Soliman
AnnMarie Soliman
2021-02-23
Verified
I received a summons and called Spodek law group for a free consultation. Alex took my call and was very quick and responsive. He was available anytime through multiple platforms and very reassuring when needed. They are extremely organized and thorough. They got my case dismissed! I’m very grateful. Thank you Alex and Todd!

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Testimonials

Spodek Law Group have offered me excellent support and advice thru a very difficult time. I feel I've dealt with someone who truly cares and wants the best outcome for you and yours. I'm extremely grateful for all the help Spodek Law Group has offered me. I can't recommend them enough.

~ David Bruce

Spodek Law Group was incredibly professional and has given me the best advice I could wish for. They had been helpful and empathetic to my stressful situation. Would highly recommend Spodek Law Group to anyone I meet.

~ Rowlin Garcia

Best service I ever had. Todd is absolutely class personified. You are in the safest hands with spodek. They have their clients interest in mind.

~ Francis Anim

Spodek Law Group

White Glove Service

We provide superior service, excellent results, at a level superior to other criminal defense law firms. Regardless of where your case is, nationwide, we can help you.

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Los Angeles

555 W 5th St 35th floor, Los Angeles, CA 90013

212-300-5196



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Queens

35-37 36th St, 2nd Floor Astoria, NY 11106

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NYC

85 Broad St 30th Floor, New York, NY 10004

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Brooklyn

195 Montague St., 14th Floor, Brooklyn, NY 11201

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