Walden Village Manager, County Legislator Indicted on Federal Tax Charges

A federal grand jury charged John J. Revella, an attorney, on March 19 in U.S. District Court in White Plains for filing bogus tax returns. Revella wears three public hats in Orange County: he runs his own Walden law practice, serves as the Village of Walden's manager, and holds a seat on the Orange County Legislature. Federal prosecutors allege he used all that professional activity to quietly pocket more than $1.1 million he never reported to the IRS.

Revella is charged with four counts of subscribing to false tax returns, according to a federal indictment filed March 19 in U.S. District Court for the Southern District of New York. According to the indictment, Revella filed federal income tax returns for the years 2018 through 2022 that he signed under penalty of perjury but allegedly did not accurately report his income, during which time he earned substantial legal fees through his solo law practice in Walden, which focused primarily on real estate.

The alleged method was deliberate and sustained. Rather than using a standard business account, investigators say Revella deposited client payments into an Interest on Lawyer Account, known as an IOLA, and then withdrew funds by writing checks to himself and cashing them. Over four years, Revella reported just $109,150 in income from his law practice for tax years 2019 through 2022 but failed to report $1,076,832, prosecutors allege, underpaying federal taxes by $383,322. The two-page indictment states that "Revella falsely and fraudulently omitted revenue he received from his law practice," according to the charging document as cited in Westfair's reporting, "thereby substantially understating his tax liabilities."

Revella cashed approximately 1,700 checks drawn on that attorney trust account between 2018 and 2022, totaling more than $1.1 million in income that prosecutors say was not fully reported. The case is being prosecuted by the U.S. Attorney's Office for the Southern District of New York. The indictment was signed by Jay Clayton, the U.S. Attorney for the Southern District of New York, and Revella was scheduled to be arraigned at the U.S. Federal Court in White Plains on March 25.

His attorney, Mark Lesko, a former federal prosecutor, came out swinging. "Our initial evaluation of the charges brought against Mr. Revella is that what is being alleged is inaccurate," Lesko said. "John is in good company as there are probably 100 million people in the U.S. with inaccuracies in their taxes each year. We think this is a civil matter, not a criminal matter, and will carefully evaluate the government's evidence. We look forward to our day in court."

Lesko pressed further on the indictment's scope. "What the indictment does not speak to is if Mr. Revella filed the appropriate deductions or was given certain tax credits," he said. "There are a number of reasons why he filed his taxes the way he did, and we may have to go to trial. We are at a loss as to why this is a criminal case, but John is entitled to his due process, and we will defend him vigorously." Lesko added that the matter will likely take several months before any potential trial.

The indictment lands on a man with considerable responsibilities in Walden. Revella serves as Walden's village manager, a role in which he oversees all municipal departments, public safety operations, personnel, and budgeting, while helping carry out policies set by the Village Board of Trustees. He has practiced law in New York since 2008 and previously operated a private firm. Elected to the Orange County Legislature in 2025, he represents the towns of Montgomery and New Windsor and the villages of Montgomery and Walden. Walden Mayor Becky Pearson declined to comment on the charges, and Revella did not respond to requests seeking his reaction to the allegations.