In re Di Nardo

OPINION OF THE COURT

Respondent was admitted to the practice of law by this Court on February 20, 1973, and maintained an office for the practice *142of law in Buffalo. On October 5, 2000, respondent was convicted upon his plea of guilty in the Federal District Court for the Western District of New York of falsely subscribing a Federal income tax return for a corporation, in violation of 26 USC § 7206 (1). On October 25, 2000, this Court entered an order suspending respondent and directing him to show cause why a final order of discipline should not be entered pursuant to Judiciary Law § 90 (4)…