Perjury is a crime. Not all crimes are prosecuted. When there is no DA involved in a proceeding with motivation to prosecute acts of perjury, oftentimes acts of perjury go unprosecuted. As in administrative proceedings and administrative law proceedings like a NY state Tax Appeal before an administrative law judge without any prosecutor - as is the case with Moskowitz's failed tax appeal where the judge found that he lied to the court and submitted false and unverifiable documents and testimony to the administrative tax court.
An administrative court is not a criminal court and the judge has no standing to charge a defendant with a crime - that requires a prosecutor such as the state's attorney or a local DA. Since neither were involved in this tax law case, Moskowitz was found to have lied and submitted fake documents to the tax court by the judge, but no prosecutor picked up that finding and brought and pursued a criminal case for perjury in a criminal court.
Too bad. Moskowitz is a proven perjurer, but was not punished. This time, however, he has been caught by a criminal prosecutor and the charge of perjury and all remaining charges are still pending against Moskowitz. No charges against Moskowitz have been dismissed with prejudice.
