Fraud Defense in New York

Fraud cases come in many flavors. The headline charge depends on who put the case together — the local district attorney, the State Attorney General, the Office of the Inspector General, HRA, HHS-OIG, the Department of Labor, or the US Attorney. We defend the full range:

• SNAP and food-stamp fraud — HRA investigations, intentional program violation hearings, and criminal welfare fraud prosecutions.
• Medicaid fraud — MFCU investigations, audit recoveries, and felony Medicaid-fraud prosecutions.
• Healthcare fraud — federal 18 U.S.C. § 1347 prosecutions, ZPIC audits, and Stark Law issues.
• Mail and wire fraud — the workhorse federal fraud charges, 18 U.S.C. §§ 1341 and 1343.
• PPP and EIDL fraud — pandemic-era loan applications under 18 U.S.C. §§ 1014 and 1343.
• Securities fraud — SEC investigations and 15 U.S.C. § 78j(b) / Rule 10b-5 prosecutions.
• Insurance fraud — Penal Law Article 176, including no-fault, workers' comp, and health-insurance fraud.
• Tax fraud — 26 U.S.C. §§ 7201, 7206, and Tax Law Article 37.

The Pre-Indictment Window

Most fraud cases run for months or years before any indictment. The pre-indictment window is when defense investigation matters most: target letters, grand jury subpoenas, document holds, Kastigar issues, civil-criminal parallel proceedings, and decisions about cooperation and proffers all have to be made before the case becomes public. The right time to call a fraud lawyer is when you first know you are a target — or sooner.

How Fraud Cases Are Defended

• Intent. Fraud requires specific intent to defraud. Mistake, negligence, and reliance on professionals are all defenses.
• Materiality. The misrepresentation must be material under Neder v. United States.
• Loss. Federal sentencing turns on loss amount. We litigate loss aggressively at the guidelines stage.
• Privilege and work product. Document productions must be screened. A privilege waiver early in the case can be irreparable.

If you have received a target letter, a subpoena, or have been charged in a fraud case, call us at 212-233-1233 or email email@goodwindefense.com.