In the dying moments of the 2008 Super Bowl, New York Giants wide receive Plaxico Burress did the majority of this country a great service by running a perfect fade route and hauling in the winning touchdown pass from Eli Manning, denying the New England Patriots a perfect season in the process.
One would have thought that saving America from the intolerable levels of smugness that would have emanated from the greater Massachusetts area, threatening to engulf us all, would have left Burress above the law in 47 states. But one would be wrong.
According to this press release issued today by the Mercer County, New Jersey Prosecutor's Office, Burress was indicted last week for willful failure to pay state income tax. If you find yourself wondering how refusing to pay a state income tax bill can so quickly wind up a criminal manner, so, most likely, is Burress. That's because he is the first person to be indicted in New Jersey under a new law that treats issuing a bad Electronic Funds Transfer (EFT) the same as issuing a bad check.
A failed EFT occurs when a taxpayer files his or her New Jersey state income tax return and designates a financial institution from which the State can withdraw the funds necessary to pay the taxpayer's state income tax liability, only for the State to find that the designated account either doesn't exist or contains insufficient funds. Beginning September 20, 2014, this became a criminal offense in New Jersey, punishable by up to five years in jail.
According to the press release, Burress filed his 2013 New Jersey tax return on October 20, 2014, a mere 31 days after the law took effect. Burress owed $47,903 in tax and submit an EFT request to the State that ultimately failed.
From there, both the New Jersey Division of Revenue and the Treasury's Office of Criminal Investigation sent Burress a series of letters requesting payment that either went unaddressed or were returned to the State unopened. New Jersey then implored Burress' tax preparer to inform his client of the seriousness of the matter, again with no response from Burress.
As a result, on February 4, 2015, the Office of Criminal Investigation filed a criminal complaint against Burress with one count of issuing a bad EFT and one count of willful failure to pay tax. Each count carries the aforementioned possibility of five years in prison, as well as a $15,000 fine.
Burress is no stranger to prison; nor is this his first time being targeted by new -- or newly enforced -- laws. Ten months after his Super Bowl-winning catch, Burress accidentally shot himself in the thigh when the .40-caliber Glock he had tucked into the waistband of his sweatpants discharged in a crowded New York nightclub. While typically, shooting oneself in the leg while wearing sweatpants at a nightclub would be punishment enough for most people, New York Mayor Michael Bloomberg saw the opportunity to make an example of Burress by enforcing recently expanded state gun laws to the fullest extent, publicly announcing that any punishment short of the minimum 3½ years for unlawful carrying of a handgun would be "a mockery of the law."
Burress would eventually serve nineteen months in prison before being released and eventually playing a full season with the New York Jets in 2011 and four games with the Pittsburgh Steelers in 2012.
In defense of his latest indiscretion, a representative for Burress explained to TMZ that the athlete noticed that the IRS had made a withdrawal form his bank account in 2014, and thought his obligation to New Jersey was satisfied -- not realizing the IRS only takes federal taxes, leaving Burress' liability to New Jersey unpaid.
Burress' representative went on to say that Burress had issues with his prior accountant -- and has since fired the firm -- and that Burress had hired a new tax attorney and is "cooperating fully" with state officials to pay his debt and clear his name.
The irony, of course, is that had Burress simply filed his 2013 New Jersey return before the September 20, 2014 enforcement date of the new EFT law, while the State would have still pursued him for the unpaid liability, he wouldn't be facing a criminal charge for the failed EFT.
If Burress doesn't deliver on his promise to make good on his unpaid liability, his fate could once again be in the hands of a jury. And while I'd never want to influence a potential juror pool, I feel obligated to remind all New Jersey residents that if not for Burress, we'd all still be on the receiving end of daily "19-0" reminders from Tom Brady fanboys.
That's got to be worth something, no?
follow along on twitter @nittigrittytax
