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ore than 20 Long Island residents appear on the New York State Tax Department’s “Top 100” delinquent list released this summer, collectively owing almost $91 million in unpaid income and sales taxes. The list is compiled every few months and highlights taxpayers who have at least one tax warrant filed against them. Warranted individuals face the possibility of asset seizure, income withholding, driver’s‑license suspension, and difficulty purchasing real estate.
The state’s enforcement policy is designed to keep “law‑abiding taxpayers on a level playing field.” A warrant is issued only after a taxpayer has been notified and given a chance to respond, and it marks the first step in the civil enforcement process. The list excludes those who are contesting assessments, have filed for bankruptcy, are actively repaying their debt, or have died.
Adam Hochfelder, the former Nassau County real‑estate magnate, tops the list with more than $48 million in personal income‑tax arrears. Nassau County as a whole owes over $68 million, followed by Albany ($66 million), Brooklyn ($33 million), and Suffolk ($23 million). The rankings illustrate how concentrated the debt is among a handful of high‑profile individuals.
Other Nassau delinquents include Zvi Yosef, owner of the now‑closed kosher barbecue restaurant Chimichurri Charcoal Chicken, who owes nearly $3 million in sales and personal taxes. George and Tassos Strifas, who run Colony Diner in East Meadow, also owe close to $3 million in sales tax after a 2013 guilty plea for underpaying workers and forging documents. Both Yosef and the Strifases have not commented on their tax situations.
Hochfelder’s past is marked by repeated fraud and legal troubles. In 2008 he was convicted of defrauding family and friends out of $17 million by forging documents and promising a luxury hotel investment that never materialized. He spent the money on legal fees, a personal driver, and private jets. A second arrest in 2010 added another $2.5 million to his list of stolen funds, leading to a two‑year prison sentence. Despite these convictions, Hochfelder has continued to claim success, even publishing a self‑promotional blog in 2018 that touted his real‑estate achievements. Prosecutors have described him as arrogant and entitled, and his yearbook records contradict his self‑portrayal as the “Most Likely to Succeed” graduate.
The Tax Department’s “Top 100” list serves both as a public record and a deterrent. By making the names and amounts of delinquent taxpayers visible, the state signals that it will enforce tax laws strictly and that failure to comply can have serious personal and financial consequences. The list also underscores the impact of unpaid taxes on the state’s general fund, which may force budget cuts or higher rates to cover the shortfall.
