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nyc criminal lawyers over 30 years of experienceWe Know How To Win Cases

Spodek Law Group handles tough cases
nationwide, that demand excellence.

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Faced 5+ Years in Prison

People Vs Joseph Amico

Covered by NYDaily News. Las Vegas man accused of threatening a prominent attorney and making vile remarks.

Faced 10+ Years in Prison

People Vs. Anna Sorokin

Covered by New York Times, and other outlets. Fake heiress accused of conning the city’s wealthy, and has an HBO special being made about her.

Faced 3+ Years in Prison

People Vs. Genevieve Sabourin

Accused of stalking Alec Baldwin. The case garnered nationwide attention, with USAToday, NYPost, and other media outlets following it closely.

Faced Potential Charges

Ghislaine Maxwell Juror

Juror who prompted calls for new Ghislaine Maxwell trial turns to lawyer who defended Anna Sorokin.

Why Choose Us

Clients can use our portal to track the status of their case, stay in touch with us, upload documents, and more.

Regardless of the type of situation you're facing, our attorneys are here to help you get quality representation.

We can setup consultations in person, over Zoom, or over the phone to help you. Bottom line, we're here to help you win your case.

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Meet Todd Spodek

WE PROVIDE WHITE GLOVE SERVICE TO CLIENTS
WHO WANT MORE FROM THEIR ATTORNEY

The Spodek Law Group understands how delicate high-profile cases can be, and has a strong track record of getting positive outcomes. Our lawyers service a clientele that is nationwide. With offices in both LA and NYC, and cases all across the country - Spodek Law Group is a top tier law firm.

Todd Spodek is a second generation attorney with immense experience. He has many years of experience handling 100’s of tough and hard to win trials. He’s been featured on major news outlets, such as New York Post, Newsweek, Fox 5 New York, South China Morning Post, Insider.com, and many others.

In 2022, Netflix released a series about one of Todd’s clients: Anna Delvey/Anna Sorokin.

Why Clients Choose Spodek Law Group

The reason is simple: clients want white glove service, and lawyers who can win. Every single client who works with the Spodek Law Group is aware that the attorney they hire could drastically change the outcome of their case. Hiring the Spodek Law Group means you’re taking your future seriously. Our lawyers handle cases nationwide, ranging from NYC to LA. Our philosophy is fair and simple: our nyc criminal lawyers only take on clients who we know will benefit from our services.

We’re selective about the clients we work with, and only take on cases we know align with our experience – and where we can make a difference. This is different from other law firms who are not invested in your success nor care about your outcome.

If you have a legal issue, call us for a consultation.
We are available 24/7, to help you with any – and all, challenges you face.

Trust Fund Recovery Penalty Defenses Lawyers

One complicated branch of tax law involves withholding taxes. These are tax liabilities that are paid by a business entity on assets held in a trust fund. Because of this, they’re most commonly called trust fund taxes. You might also hear them referred to as 941 liabilities, which is a reference to the IRS form they relate to.
If a business fails to pay these taxes, the IRS can be aggressive in their collection processes. They will go after any individuals that are responsible for the business, whether they were part of the situation or not. In most cases, the people billed will have a direct hand in the financial state of the company. But that isn’t always the case.
Corporations often enjoy a certain level of immunity from intense scrutiny and criminal proceedings. A corporation can be convicted of a crime without being fully shut down or needing to do more than pay a fine. But the IRS has authorization to ignore corporate entity protections. They do heavy-duty research to break down corporate finances into a picture of the responsible individuals.
The Trust Fund Recovery Penalty, often referred to as the TFRP, is the assessment that the IRS does when a corporation fails to pay withholding taxes. Rather than slapping the company itself with a fine, the agency looks for the specific people who made the decision to ignore the company’s tax liabilities.
The most common reasons that the IRS will assess a person’s TFRP are:

  • The person had control over how a company used its assets, and they did not allocate any to the withholding taxes.
  • The person was in charge of some aspect of tax payment, and they chose not to pay the company’s withholding taxes on purpose.

Sometimes innocent people are caught in the crossfire during these proceedings. If you think you might be the target of a TFRP assessment, you should talk to a lawyer right away. Being given a TFRP might be extremely costly. In some cases, the penalty can be 100 percent of your current assets and holdings, or 100 percent of the company’s owed taxes.
A business tax attorney is specifically educated in corporate tax laws. They have experience with negotiating with the IRS, litigating settlements, and guiding clients through the investigation process. Perhaps most importantly, they can make sure that you have your rights protected while the IRS is compiling evidence. You shouldn’t ever talk to a tax agent without speaking to your lawyer first.

Who Might Be Held Responsible

When it comes to small businesses and businesses with a close corporate structure, the IRS doesn’t have to struggle to find the responsible parties. They will simply go after the owner of the business, the principle officers that influenced the financial decisions, and any other high-ranking employees who they reasonably believe were part of the issue.
However, there are also cases where the IRS agents will use a very broad definition of “responsibility” to extract payments from people. You might have a legitimate defense against the accusation. For example, maybe you were responsible for some parts of the company’s tax payments, but withholding taxes were never part of your job.
The most egregious cases happen when the IRS uses the TFRP assessment not only against the higher-ups in a corporation, but also against every single person who handled any type of accounting paperwork whatsoever. That can extend to every employee given the authority to sign checks on behalf of the company, even if they’ve never actually looked at the company finances.
These are some people who might be made responsible for payments through a TFRP, even though they have a defense against wrongdoing:

  • Ground level accountants and bookkeepers who were not involved in withholding taxes, or who were only reporting the information that they had
  • Employees who play the role of corporate officers, but who don’t actually influence the company’s decisions or financial prospects
  • Relatives of the owner of the business, whether they’re employed by the company or not — most commonly the spouse, but sometimes the parents or children
  • Key employees of the company that nevertheless don’t have any knowledge or control over the company’s finances

Defending Against a TFRP

If you are given a TFRP assessment, you can run into serious problems. That’s especially true for people who have relatively low-paying positions and didn’t know about the financial problems with the company.
You will likely be told to pay a large amount. You also can’t discharge the penalty in bankruptcy proceedings the same way you can with other tax penalties. Your credit rating might take a dive, your home and car might be repossessed, and there may be additional strain on your family.
That’s why it’s so important to contact a lawyer the second that you suspect you might be subject to this assessment. Even if you don’t have confirmation of it yet, talking to a lawyer is the best way to take preemptive action. Your attorney can do damage control to help mitigate the situation.

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Testimonials

I was searching for a law firm with some power to help me deal with a warrant in New York . After 6 days I decided to go with Spodek Law Group. It helped that This law firm is well respected by not only the top law firms in New York , but the DA , Judge as well. I...

~Fonder Brandon

5 Stars
It was my good fortune to retain Spodek Law Group for representation for my legal needs. From the beginning, communication was prompt and thorough. Todd, Kenneth and Alex were the first people I worked with and they all made me feel comfortable and confident that the team was going to work hard for me. Everything was explained and any concerns...

~A G

5 Stars
After meeting with several law firms, I chose the Spodek Law Group not only for their professionalism and experience, but for the personal attention given to me right from the initial consultation. It is important to recognize how crucial having the right legal team is when faced with potentially life altering events that impact families and the lives of loved...

~George Cherubini

Spodek Law Group

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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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