Friday, January 22, 2016
An attorney convicted of a tax crime has been disbarred by the New York Appellate Division for the First Judicial Department.
On April 14, 2015, respondent pled guilty in the United States District Court for the Southern District of New York to corruptly endeavoring to obstruct and impede the due administration of the Internal Revenue laws in violation of 26 USC § 7212(a), a felony. The facts underlying her plea are as follows: in an attempt to lower her tax burden and in response to an IRS audit, respondent, inter alia, created false tax documentation which indicated that two individuals, a photographer who performed services in connection with religious celebrations for members of respondent's family and a medical professional who had performed medical services for a member of respondent's family, had provided services to her law practice and had been paid fee income by respondent as a result. In fact, neither of these individuals had provided such services. Respondent presented the false documentation to the IRS during the course of an audit of her and her husband's joint tax returns in order to substantiate fake deductions and expenses.
On July 31, 2015, respondent was sentenced to incarceration for one year and one day, one year of supervised release upon her release from prison, and restitution in the amount of $99,546, representing the tax loss to the federal government. Respondent paid the restitution prior to sentencing. Due to child care issues, the court directed respondent to begin serving her prison sentence after her husband completed his 18-month prison sentence for similarly obstructing the IRS as well as for tax evasion.
Disbarment is automatic in New York for such an offense. (Mike Frisch)