People v. Cohen, 52 N.Y.2d 584 (1981)
A guilty plea waives any argument that an indictment fails to meet the requirements of CPL 200.50 or fails to give more detailed notice of the offense charged if the indictment is jurisdictionally sufficient.
Summary
Defendant Cohen pleaded guilty to failure to file New York State and local sales and use tax returns. On appeal, he argued that the indictment was fatally defective because it failed to allege the element of willfulness. The Court of Appeals held that the indictment was jurisdictionally sufficient because it specifically alleged the failure to file a New York State tax form and the violation of a specific statute. The court further held that any argument that the indictment failed to meet the requirements of CPL 200.50 or failed to give more detailed notice of the offense was waived by the guilty plea.
Facts
The defendant, Jerry Cohen, was indicted for grand larceny and failure to file New York State and local sales and use tax returns. The indictment stated that Cohen failed to file a New York State and Local Sales and Use Tax Return (Form ST-100) covering the operation of Plaza Health Clubs, Inc. for a specific period. Cohen pleaded guilty to one count of failure to file a tax return.
Procedural History
The defendant was convicted after pleading guilty in the trial court. The Appellate Division affirmed the conviction. The defendant then appealed to the New York Court of Appeals, arguing that the indictment was fatally defective for failure to allege willfulness.
Issue(s)
Whether a guilty plea waives the right to challenge the sufficiency of an indictment under CPL 200.50 when the indictment is jurisdictionally sound but allegedly lacks specific details.
Holding
Yes, because a guilty plea waives any argument that the indictment failed to meet the requirements of CPL 200.50 or provide more detailed notice of the offense charged, provided the indictment is jurisdictionally sufficient.
Court’s Reasoning
The Court of Appeals reasoned that the indictment fulfilled the jurisdictional requirements because it specifically alleged the failure to file a New York State tax form and the violation of a designated statute (Tax Law § 1145(b)). The court noted that incorporating the statute by reference includes all elements of the crime, whether explicit in the statute or established by judicial interpretation. The court emphasized that the defendant could have moved to dismiss the indictment for failing to meet the requirements of CPL 200.50 or sought a bill of particulars. However, by pleading guilty, the defendant waived any arguments regarding the indictment’s deficiency in providing detailed notice. The court stated that “Any argument, however, that the indictment in this case was deficient as failing to meet the requirements of CPL 200.50 or as failing to give more detailed notice of the offense charged than that furnished by the jurisdictionally sufficient indictment was waived by defendant’s plea of guilty”. The court also pointed out that the multicount indictment indicated an intent to prove willfulness, further undermining the defendant’s claim of lack of notice. The defendant’s attempt to plead to “unwillful failure” which was rejected by the court further showed he was aware of the willfulness element. This case underscores the principle that a guilty plea generally admits all the elements of the crime and waives non-jurisdictional defects in the proceedings. It also highlights the importance of raising objections to the indictment’s form or content before entering a plea.