Manhattan 34-Count Indictment & NY 175.10 Record Ledger Explorer

Statutory Framework Class E Felony

NY Penal Law § 175.05 vs § 175.10

To elevate misdemeanor record falsification to a felony, prosecutors must prove intent to defraud plus intent to commit or conceal another crime.

§ 175.05 (Misdemeanor)

Makes or causes a false entry in the business records of an enterprise with intent to defraud.

§ 175.10 (Class E Felony Elevation)

Intent to defraud includes an intent to commit another crime or aid or conceal the commission thereof.

Secondary Crime Predicates

1. NY Election Law § 17-152 Conspiracy to promote or prevent election of any person to public office by unlawful means.

Primary Predicate

2. Federal Election Campaign Act (FECA) Exceeding federal contribution caps ($2,700 individual limit in 2016 via $130k Clifford wire).

52 U.S.C. § 30116

3. NY Tax Law Violations Tax "gross-up" mechanism: doubling reimbursement to $420,000 to conceal non-taxable expense repayment as taxable income.

NY Tax Law § 1801/1802

THE $420,000 FORMULA BREAKDOWN

        • $130,000 (Stormy Daniels wire)

        • $50,000 (Red Finch tech polling)

        • Subtotal: $180,000

        • Grossed-up x 2 (Taxes): $360,000

        • + $60,000 (2016 bonus)

        • Total: $420,000 (12 x $35,000/mo)

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