Is It Legal to Recover Taxes Allegedly Unpaid by a Corporation from An Individual's Bank Account ?

In People v. Fea, 47 NY2d 70 [1979], the Court of Appeals concluded that Bronx County did not have protective jurisdiction over a prosecution for assaults allegedly committed in Rockland County, the object of which purportedly was to compel one of the victims to resume payments to the defendant under a usurious loan. the parties had agreed to the loan terms in Bronx County, and the victim had made about half of the payments in that County. The Court of Appeals rejected the prosecution's argument that Bronx County had "protective jurisdiction" because the result of the assaults "was not intended to cause harmful impact upon the community as a whole, but rather only upon the recalcitrant debtor." ( People v. Fea, 47 NY2d, at 77-78.) By contrast, the Court of Appeals stated that a court in "county A" would have jurisdiction under CPL 20.40 (2) (c) to hear a bribery prosecution if the effort to bribe an executive officer of "county A" occurred in "county B" because of the general effect of the bribery on "county A." (Supra, at 77.) Likewise, the Court of Appeals noted that if a person attempted to blow up a dam in one county, knowing it was likely that his act would cause substantial flooding in a second county, the second county would have jurisdiction over the prosecution of the transgressor. (Supra.)