In re Papandon

OPINION OF THE COURT

On December 12, 1990, the respondent was found guilty, *110after trial, in the United States District Court for the Eastern District of New York, of conspiracy to commit an offense or to defraud the United States in violation of 18 USC § 371, and aiding and assisting in the preparation of fraudulent Federal excise tax returns (two counts), in violation of 26 USC § 7206 (2) , which is a Federal felony.

We have previously held that 26 USC § 7206 (2) is essentially similar to New York Penal Law § 175.35, offering a false instrument for filing in the first degree, a class E felony…