On June 29, 1989, an Albany County Grand Jury returned a three-count indictment charging petitioner with the crimes of offering a false instrument for filing (Penal Law § 175.35), filing a false or fraudulent return for the 1987 tax year (Tax Law § 1804 [b]) and failure to file a return or report for the 1986 tax year (Tax Law § 1801 [a]). Petitioner was arraigned before respondent Albany County Judge (hereinafter respondent)...
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