Censure For Tax Crime

An attorney who was convicted of failure to file and pay state taxes has been publicly censured by the New York Appellate Division for the Second Judicial Department.

We find no excuse for the respondent’s misconduct, which consisted of failing to file tax returns and pay taxes for multiple years. However, in determining the appropriate measure of discipline to impose, the respondent asks that the Court consider the following mitigating factors: his remorse and acceptance of responsibility; his cooperation with the Grievance Committee’s investigation; his excellent reputation in the legal community; his sentence in the criminal action of a conditional discharge; personal circumstances, including his battle with throat and neck cancer; and the placing of the financial needs of others over his own. The respondent was forced to close his law practice for approximately 1½ years due to serious illness. He has regained his health and recently resumed the practice of law.

(Mike Frisch)