As reported on Msn.com New York has recently published a list of the 250 top tax cheats and Bernie Madoff was # 68 on the list owing $984,280. At the top of the list was the former owner of Scores, Irving Bilzinsky, a New York strip club which is no longer in business who owes $15.3 million. California also has a similar list and singer Dione Warwick is number 3 and owes $2.2 million. New York followed California's lead after California passed a law requiring the publishing of the top 250 taxpayers who owed the most money and in excess of $100,000 to the state.