No Need To Suspend

An attorney who was convicted of failure to file state tax returns in 2003 and 2004 was censured by the New York Appellate Division for the First Judicial Department. A non-suspensory sanction was deemed appropriate:

Respondent presented substantial mitigating evidence. It is uncontestedthat her failure to file taxes was due to a dire financial situationwhich was primarily attributable to expenses she incurred in takingcare of both her parents for over twenty years. She was not motivatedby dishonesty, a lavish lifestyle or the desire for a personalaccumulation of wealth. Moreover, respondent voluntarily disclosed herfailure to file federal income taxes to the IRS. She corrected herfailures with the IRS, reached an agreement, and complied with apayment plan to satisfy her outstanding federal taxes, plus interestand penalties. Respondent acknowledged and took responsibility for herfailure to similarly reach out to the State Department of Taxation andFinance. She related her intention to contact the state after herfederal liabilities were repaid. While she testified about severe debtand her medical and psychological problems, she did not seek to excuseor justify her conduct but to demonstrate how her mind set negativelycontributed to her ability to adequately address her day-to-daypersonal needs. Respondent admitted that this caused her to pursue acourse of action contrary to law, her own self-interest and her owngood judgment. Respondent fully cooperated with the state authoritiesand the Committee in both the criminal and disciplinary matters. Shehas no disciplinary history, she has an excellent reputation as anhonest and skilled practitioner, and she has expressed remorse.

(Mike Frisch)