In re Newton

*364OPINION OF THE COURT

Respondent Michael F. Newton was admitted to practice as an attorney and counselor-at-law in the State of New York by the Appellate Division, Second Judicial Department, on April 24, 1974. At all times pertinent herein, respondent has maintained an office for the practice of law within the First Judicial Department.

On July 2, 1990, respondent was convicted upon his plea of guilty in Albany City Court, Albany County, of two counts of failing to file New York State tax returns for the years 1986 and 1987 in violation of section 1801 (a) of the New York State Tax Law, a…