||On June 5, 2003 Respondent pled guilty and was sentenced in Federal Court for a violation of 26 U.S.C. 7206(1), in that he had filed a false income tax return for 1995. As part of his plea agreement, he agreed to pay the government back taxes, interest, and penalties in excess of $100,000, in connection with tax year 1995, plus amounts owed for 1996 and 1997. His sentence was one year probation, including six months house arrest, and a fine of $10,000.
On the date of his sentencing he made various comments to the media that were described in the Disciplinary Board’s Report of September 30, 2005, as “irresponsible and unprofessional.” In addition, the Board Report also noted that he had been held in contempt by the Lackawanna County Court, in October 2003, for failure to pay timely child support and failure to cooperate with the court. However, the Board went on to opine that neither of these circumstances were “compelling” and did not require “consideration on the instant question of appropriate discipline in this case.” The Board also noted the absence of any kind of accounting system in Respondent’s law office, which was a sole proprietorship.
The Board’s recommendation was a one year and one day suspension, retroactive to Respondent’s temporary suspension by the Court on November 24, 2003. However, the Court, by Order dated November 29, 2005, directed that Respondent receive a one year suspension retroactive to November 24, 2003, thereby making Respondent eligible for immediate reinstatement, in that he had already been suspended for a period in excess of two years. Such reinstatement, without a reinstatement proceeding, was subsequently granted by the Court by Order dated December 14, 2005.