In re Resti

OPINION OF THE COURT

Respondent, James A. Resti, was admitted to the practice of *9law by this Court on February 21, 1978. On March 11, 1992, respondent entered a guilty plea in United States District Court for the Southern District of New York to one misdemeanor count of willful failure to file his tax return (26 USC § 7203) and was sentenced to five years’ probation. As a result of that plea, respondent was suspended on the ground that he had been convicted of a serious crime (see, Judiciary Law § 90 [4] [d], [f]) and ordered to show cause why a final order of censure, suspension or disbarment…