SARATOGA SPRINGS -- A Spa City home builder is facing felony charges claiming he falsified state tax forms over several years in an attempt to avoid paying taxes.
David A. Jelenik, 51, of 176 Fifth Ave., turned himself in to State Police in Malta on Monday.
He was charged with four counts of offering a false instrument for filing, three counts of third-degree tax fraud and one count each of fourth-degree tax fraud and violating tax laws, according to State Police. All are felonies.
The charges date back to 2005. They were filed after a lengthy investigation by the state Department of Taxation and Finance.
Jelenik owns Jellco Construction Inc., a Saratoga Springs based company formed in 1990, according to the company's website. He has also done business locally as various construction entities containing the Jelenik name.
He was released on his own recognizance after his arraignment in Saratoga Springs City Court.
An email to Jelenik and a message left for him at the company's office were not returned Tuesday afternoon. He is represented by attorney Andrew Deluca, who could not be reached for comment.
Felony complaints filed in court by Colin DeSacia, an investigator with the tax department, allege Jelenik did not file tax returns for the years 2005, 2006, 2007 and 2008 until after he was confronted in 2009. A return must be filed by law if a person owes taxes for a given year.
He then filed a 2005 return reporting a negative income of $73,900, according to the documents. However, an audit revealed at least $335,000 in taxable 2005 income, with approximately $24,300 due in taxes, according to the complaint.
The 2006 return he filed reported $76,700 in income and a tax liability of $2,641, but he made no payment, according to the documents. Jelenik's taxable income in 2006 totaled about $218,000, according to the felony complaint, with about $15,000 due in taxes.
Jelenik filed a 2007 return in September 2009 that reported more than $100,000 in income but sought a refund of $620, according to the documents, when he allegedly should have paid about $13,000.
His 2008 return, filed last week, claimed a negative income of $82,900, but he actually earned about $144,300 and should have paid $9,300 in taxes, according to the court documents.
In all, Jelenik allegedly owes more than $60,000. Ed Walsh, a spokesman for the tax department, said the dollar amounts and charges pertain only to taxes owed to New York, not the Internal Revenue Service.
No charges have been filed against Jelenik at the federal level.
He is due back in Saratoga Springs City Court Feb. 7.