In re Gawel

OPINION OF THE COURT

Respondent was admitted to the practice of law by this Court on February 7, 1986, and formerly maintained an office in Niagara Falls.

*339On February 13, 1995, respondent entered a plea of guilty in the United States District Court for the Western District of New York to charges of laundering of monetary instruments in violation of 18 USC § 1956 (a) (1) (B) (i) and willfully subscribing a fraudulent or false tax return in violation of 26 USC § 7206 (1). Although there is no equivalent felony under New York State law, the Federal offenses to which respondent pleaded guilty…