Opinion
June 3, 1985
Appeal from the County Court, Nassau County (Boklan, J.).
Judgment affirmed and the matter is remitted to the County Court, Nassau County, for further proceedings pursuant to CPL 460.50 (5).
In the instant case, defendant was properly prosecuted for the crime of offering a false instrument for filing in the first degree on the ground that he had filed a false New York State and local sales and use tax return ( see, People v. Walsh, 108 A.D.2d 464). Thompson, J.P., Weinstein, Niehoff and Lawrence, JJ., concur.