body: Manafort has been convicted of Federal Tax Fraud. Does that conviction form the basis for a prima facie case of state level tax fraud? 
  
  
  While the President has authority to pardon the federal crime, he is apparently not able to pardon for state crimes. Even in light of a possible federal pardon, is Manafort still in significant legal jeopardy with state tax fraud charges. 
  
  
  
title: Is this a Prima Facie case for State Tax Fraud?