and businesses that knowingly fail to file tax returns is a small but crucial change to the law that will combat invisible fraud and return stolen revenue to New York. While opponents have framed the bill as a dangerous expansion of the act, it is nothing of the sort. The bill simply closes an illogical loophole under which those who knowingly file false tax returns are culpable, but those who are clever enough to commit tax fraud by failing to file any paperwork escape liability. . . .
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