Taxing Situation

A three-month suspension was imposed by the New York Appellate Division for the First Judicial Department as a result of an attorney’s tax problems

Respondent, a native of the West Indies, worked for the New York City Law Department from 1994 until 2001, at which time he left to start a law firm. Since 2014, he has been a solo practitioner in the Bronx.

Respondent admitted that he failed to timely file his federal and New York State personal income tax returns, and to pay the applicable taxes, for the years 2004 through 2012. By way of explanation, he testified that, beginning in 2004, his attention was focused on providing financial assistance to his mother, who suffered from Alzheimer’s disease and had lost her home as a result of Hurricane Ivan. Further, in 2008, respondent contributed $20,000 to help his sister with a struggling catering business.

Respondent did not take steps to address his tax debt until informed by the New York State tax authorities in 2012 that he was under investigation. At that point, he retained counsel, as well as an accountant to prepare and file his delinquent returns.

The court rejected a Hearing Panel’s proposed five-month suspension

While respondent’s misconduct was protracted, it was nonvenal and mitigated by his unblemished 25-year legal career and the financial pressures resulting from his late mother’s and sister’s situations. Respondent has accepted responsibility for his conduct; he has paid over $60,000 in restitution; and he is “desperately” trying to make arrangements to resolve his tax debt.

The attorney must affirm his agreement to pay off the remaining obligation. (Mike Frisch)