People v. Allen

*964OPINION OF THE COURT

Irving Lang, J.

On November 1, 1985 it became a class E felony to fail to file State tax returns for three consecutive years. Defendant Samuel Allen, who has the distinction of being the first person indicted under this newly enacted statute, is accused of failure to file personal income tax returns for the years 1983, 1984 and 1985. Defendant claims that the prosecutor’s reference to nonfilings prior to the effective date of the statute violates the constitutional restriction against ex post facto laws.

As an additional ground for dismissal, the defendant asserts that the…