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New York State Reveals $378 Million List of Tax Delinquent Businesses

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  Published in Business and Finance on Saturday, December 27th 2025 at 15:07 GMT
      Locale: UNITED STATES

New York’s Biggest Tax Deadbeats: A $378 Million List Includes CNY Connections

New York State is cracking down on businesses and individuals who have repeatedly failed to pay their taxes, releasing a public list of the "persistent delinquent taxpayers" owing a staggering combined total of over $378 million. The list, published December 12th by the New York State Department of Taxation and Finance, highlights entities that have demonstrated a pattern of non-payment despite repeated attempts at collection, including liens, levies, and even lawsuits. The public shaming is intended to pressure these recalcitrant payers into settling their debts and deter others from following suit.

The list, which can be viewed in full on the Department's website (linked within the original article), includes a diverse range of industries, from construction and retail to manufacturing and hospitality. While the vast majority are based outside Central New York, one entry holds particular relevance for those familiar with the CNY region: Syracuse-based Empire Roofing Corp.

The Scale of the Problem & Enforcement Efforts

The sheer size of the debt – over $378 million – underscores a significant problem facing New York State's revenue collection. According to the Department, these are not isolated incidents; these businesses have repeatedly failed to meet their tax obligations, often accumulating years’ worth of unpaid sales taxes, payroll taxes (covering employee withholdings), and corporate income taxes. The list represents just a fraction of the total owed in back taxes across the state but focuses on those deemed most resistant to collection efforts.

The Department's strategy is multifaceted. Beyond public naming and shaming, they employ various enforcement tools including:

• Liens: Placing legal claims against property or assets.
• Levies: Seizing assets like bank accounts and vehicles.
• Garnishments: Withholding funds from wages or other payments.
• Tax warrants: Allowing the state to seize personal property.
• Civil lawsuits: Pursuing legal action to recover unpaid taxes.

The public listing is a relatively recent tactic, implemented as part of an effort to increase transparency and accountability within the tax system. State officials hope that the exposure will incentivize payment and potentially lead to asset discovery that would otherwise be hidden. The program has been running for several years now, with each iteration revealing increasingly large sums owed.

Empire Roofing Corp.'s Situation: A CNY Connection

Syracuse-based Empire Roofing Corp., owned by Michael R. Di Bella, appears on the list with a debt of $2,849,760. This places them among the higher amounts listed, demonstrating a significant level of tax delinquency. According to the Department's records, their non-payment covers sales taxes, payroll taxes, and corporate income taxes spanning multiple years. While details about the specific circumstances leading to this debt are not detailed in the New York Upstate article itself, it highlights a local business facing serious financial and legal repercussions.

The original article also notes that Di Bella has been involved in previous legal disputes concerning Empire Roofing’s finances. A 2019 lawsuit alleged that Di Bella had previously transferred assets out of Empire Roofing to avoid paying creditors, including the IRS. While this case was ultimately dismissed, it paints a picture of an individual with a history of financial maneuvering and potential attempts to evade obligations. [Link in original article to Syracuse.com article about the 2019 lawsuit]. This past legal action further underscores the severity of Empire Roofing’s current situation.

Beyond CNY: A Statewide Problem

While Empire Roofing's inclusion resonates locally, the list paints a broader picture of widespread tax delinquency across New York State. Notable entries include:

• J.S.A. Construction Corp. (Yonkers): Owes $43,976,058 – by far the largest amount on the list.
• New Empire Restaurant Group LLC (Bronx): Owed $26,147,959. This group operates a chain of fast-food restaurants.
• G & G Construction Corp. (Brooklyn): Owes $20,423,589.

The industries represented on the list are diverse, suggesting that tax delinquency isn't confined to any particular sector. The widespread nature of the problem indicates potential systemic issues within New York’s tax collection processes or a broader economic climate contributing to business failures and non-payment.

Looking Ahead: Consequences & Future Action

The inclusion on this public list carries significant consequences for these businesses. Beyond the immediate financial pressure, it damages reputations, making it harder to secure loans, attract customers, and retain employees. The Department of Taxation and Finance will continue pursuing collection efforts, potentially escalating enforcement actions if payments are not made.

This latest release serves as a stark reminder of the importance of tax compliance for businesses operating in New York State. The state is clearly committed to aggressively pursuing those who attempt to avoid their financial responsibilities, sending a clear message that non-payment will not be tolerated. The Department anticipates releasing future lists as collection efforts continue and more delinquent taxpayers are identified.

Disclaimer: This summary is based solely on the information provided in the New York Upstate article linked. For complete and accurate details, please refer to the original source.