New York Attorney General Letitia James and Acting Commissioner of the New York State Department of Taxation and Finance Amanda Hiller have announced the sentencing of Guy Kennedy Nicolas, a car dealership owner from Colonie, New York. Nicolas, along with his business G&A Auto Care, Inc., was convicted for failing to pay over $160,000 in sales tax by underreporting more than $2 million in taxable sales.
An investigation led by the Office of the Attorney General (OAG) revealed that Nicolas did not file annual sales tax returns for his business for most years between 2013 and 2023. In November 2024, both Nicolas and his company pleaded guilty to felony charges. On January 23, they were sentenced in Albany County Court before Judge William T. Little. Nicolas received five years of probation while G&A Auto Care was given a three-year conditional discharge. They are required to repay the full amount of the stolen sales tax.
Attorney General James stated, “When New York businesses fail to pay taxes, they cheat New Yorkers out of critical resources that support education, health care, transportation, and other essential services.” She emphasized her office's commitment to holding accountable those who defraud the tax system.
Acting Tax Commissioner Amanda Hiller expressed appreciation for the Attorney General’s efforts in prosecuting tax evaders: “This case and others like it will help level the playing field for honest business owners across the state.”
New York State Police Superintendent Steven G. James commented on the importance of collaborative work among law enforcement partners: “The sentencing demonstrates that collaborative work among law enforcement partners is vital in reaching the same goal: holding those who break our laws accountable.”
DMV Commissioner Mark J.F. Schroeder highlighted the responsibility that comes with operating a car dealership: “Having a license to operate a car dealership in New York carries a responsibility to follow the law... including paying your taxes.”
The investigation involved collaboration between OAG, DTF, NYSP Financial Crimes Unit and Special Investigations Unit, and DMV. The prosecution team included Assistant Attorneys General John R. Healy and Philip V. Apruzzese from CEFC.
This case is part of Attorney General James' ongoing efforts to ensure compliance with tax laws across New York State.