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Justice News

Department of Justice
U.S. Attorney’s Office
Western District of New York

Wednesday, March 19, 2014

Rochester Attorney Sentenced for Filing False Tax Returns


       ROCHESTER, N.Y.-- U.S. Attorney William J. Hochul, Jr. announced today that Salvatore J. Marcera, Jr., 53, of Rochester, N.Y., who was convicted of filing a false income tax return, was sentenced to five years probation, including one year of home confinement, by U.S. District Judge Frank P. Geraci, Jr. The defendant was also ordered to pay restitution to the Internal Revenue Service in the amount of $104,074.

Assistant U.S. Attorney Frank H. Sherman, who handled the case, stated that for tax years 2004 through 2007, the defendant, a sole practitioner attorney in Rochester, understated the gross receipts of his law practice on the Schedule C of each return. The total of the unreported gross receipts for the four tax years as shown by the government's proffered evidence was approximately $356,353. The government offered evidence that, if the true gross receipts had been reported by defendant for each of the years in question, the total for the four years of additional tax due and owing would be $104,074.

The sentence is the culmination of an investigation on the part of Special Agents of the Internal Revenue Service, Criminal Investigation Division, under the direction of Shantelle P. Kitchen, Acting Special Agent in Charge, New York Field Office.
Updated November 28, 2014