Gary Stuart Alpert

Between 1990 and 2010 Gary served as an Associate Counsel in the New York State Tax Department’s Criminal Investigations Division (C.I.D.) He supervised auditors and investigators concerning strategies that were implemented in criminal tax investigations, and his responsibilities included examination of witnesses and documents that were subpoenaed during these investigations, and drafting of search warrant applications.  He trained personnel in criminal enforcement of the Tax Law which also included instruction in the Penal Law and Criminal Procedure Law.  In 1997 he wrote the first manual that was used to train investigators in criminal enforcement of the Alcoholic Beverage Tax Law, and also drafted reports that were presented to the New York Legislature regarding the effectiveness of criminal enforcement of that law.

Mr. Alpert wrote various internal policy memoranda that were used to improve and update the operation of the C.I.D. In cases that involved untaxed liquor and motor fuel he supervised investigators during arrests of defendants, the seizure of product that had been illegally imported into the state, and the seizure of vehicles that had been used to transport such product. Thereafter, he worked with the New York State Attorney General in the civil forfeiture proceedings concerning such seizures.  At the conclusion of income tax and sales tax criminal investigations he recommended to the Deputy Commissioner-In-Charge of the Division, tax crimes to be referred to District Attorneys, and he conferred with Assistant District Attorneys and defense counsel concerning disposition of tax crimes and settlement of tax liabilities.