(WNY News Now)NEW YORKA Acting Tax Commissioner Amanda Hiller and Attorney General Letitia James announced Guy Kennedy Nicolas, owner of G&A Auto Care, Inc., was sentenced for avoiding paying more than $160,000 in sales tax that was due to the state of New York. Between 2013 and 2023, Nicolas, of Colonie, New York, and his company were found guilty of underreporting taxable sales totaling over $2 million.
According to an investigation conducted by the New York State Police (NYSP), the Department of Taxation and Finance (DTF), and the Office of the Attorney General (OAG), Nicolas neglected to file yearly sales tax returns for his auto dealership for all but two of the ten years in question. The state lost out on vital funding for infrastructure, healthcare, and education as a result of the dishonest underreporting.
Restitution and SentencingNicolas and G&A Auto Care, Inc. entered a guilty plea to Grand Larceny in the Second Degree, a class C felony, in November 2024. Nicolas was given a five-year probationary sentence on January 26, 2025, and his company was given a three-year conditional discharge. Judgments were entered requiring the defendants to reimburse the $160,000 in stolen sales tax, and both acknowledged the full amount of delinquent taxes.
Attorney General James stated that when New York companies do not pay taxes, they deprive New Yorkers of vital resources that fund transportation, healthcare, education, and other necessities.Guy Nicolas was compelled to repay the money he owes after he and his company broke the law by failing to pay more than $160,000 in sales tax. Anyone who tries to scam hardworking New Yorkers and the tax system will continue to face consequences from my office.
Acting Tax Commissioner Amanda Hiller expressed gratitude for the Attorney General’s office’s efforts to prosecute individuals who attempt to circumvent tax regulations. For honest company owners around the state, this lawsuit and others like it will help level the playing field.
According to New York State Police Superintendent Steven G. James, Mr. Nicolas’ sentence sends a clear message that unethical business activities will not be accepted in the state. This sentencing illustrates how law enforcement partners must work together to achieve the same objective: holding lawbreakers accountable. I express my gratitude to the Department of Taxation and Finance and the Attorney General’s Office for their joint dedication to looking into people who defraud others for personal benefit.
DMV Commissioner Mark J.F. Schroeder stated that operating a car dealership in New York entails a duty to adhere to the law in all aspects of business operations, including filing taxes. On behalf of all New Yorkers, I am happy that our team was able to help in this matter, and I commend the Office of the Attorney General and its partner agencies for their efforts to hold this company accountable.
Nicolas was the only person in charge of sales tax at G&A Auto Care, Inc. as he was the company’s owner. Nicolas had to file sales tax returns at least once a year and disclose all taxable sales from his dealership, including auto sales. The New York State Department of Motor Vehicles (DMV) assisted OAG, DTF, and the NYSP in their joint investigation, which revealed that G&A Auto Care, Inc. and Nicolas neglected to file all but two of their yearly sales tax returns from at least 2013 through 2023. According to an OAG audit, Nicolas stole more than $160,000 in unreported sales tax and failed to declare over $2 million in total sales between June 2013 and March 2023.
Nicolas and his company entered a guilty plea to Grand Larceny in the Second Degree, a class C felony, in November 2024. Judge William T. Little sentenced Nicolas and G&A Auto Care, Inc. in Albany County Court. G&A Auto Care, Inc. received a three-year conditional release, while Nicolas received a five-year probationary term. In addition to having judgments made against them mandating that they repay the $160,000 owing to the state, both offenders acknowledged the full amount of sales tax owed as part of their penalties.
Attorney General James expresses gratitude to DTF, the NYSP Special Investigations Unit, the NYSP Financial Crimes Unit, and DMV for their crucial support in this investigation.
Attorney General James’s efforts to guarantee that every New Yorker pays their fair amount of taxes are demonstrated by this case. Attorney General James obtained almost $6 million for tax fraud from Sotheby’s in November 2024. The owner of a cafe in New York City was fined $1.8 million by Attorney General James in December 2023 for lying on tax returns and failing to disclose over $650,000 in cash earnings. Acting Tax Commissioner Hiller and Attorney General James stated in August 2023 that a Nassau County auto body shop owner had been found guilty of not paying more than $700,000 in taxes.
Assistant Attorneys General Philip V. Apruzzese and John R. Healy of the Criminal Enforcement and Financial Crimes Bureau (CEFC) prosecuted the case. Senior Auditor Investigator Brenna Magruder handled forensic accounting under the direction of Chief Auditor Kristen Fabbri and Deputy Chief Auditor Sandy Bizzarro. Legal Support Analysts Kai Tsurumaki and Brooke Starkey performed analytical work under the direction of Chief Analyst Paul Strocko and Deputy Supervising Analyst Jayleen Garcia. Bureau Chief Stephanie Swenton and Deputy Bureau Chief Joseph G. D. Arrigo are in charge of CEFC.
Detective Jason Johnston carried out the OAG investigation under the direction of Major Investigations Unit Deputy Chief Juanita Bright and Assistant Chief Samuel Scotellaro. Chief Investigator Oliver Pu-Folkes is in charge of the Investigations Bureau. Chief Deputy Attorney General Jose Maldonado is in charge of the Division of Criminal Justice, which includes the Investigations Bureau and CEFC. Jennifer Levy is the First Deputy Attorney General in charge of the Division of Criminal Justice.