According to James, and she should know, she is suing Trump, his children and his company for bank fraud, not tax fraud:

"Attorney General Letitia James of New York filed a sweeping lawsuit on Wednesday that accused Donald J. Trump, his family business and three of his children of lying to lenders and insurers by fraudulently overvaluing his assets by billions of dollars."

You can read the rest of the article here: https://www.nytimes.com/2022/09/21/nyregion/trump-fraud-lawsuit-ny.html