In re Fisher

OPINION OF THE COURT

Respondent, Ivan S. Fisher was admitted to the practice of law in New York in the Second Judicial Department on December 18, 1968. At all times relevant herein, respondent has maintained an office for the practice of law within the First Judicial Department.

Respondent has been convicted of one count of willfully failing to file an income tax return in violation of 26 USC § 7203 and two counts of failing to pay income taxes also in violation of 26 USC § 7203, all of which are misdemeanor offenses. Although respondent’s conviction arose from events which took place in 1982,…