In re Racht

OPINION OF THE COURT

Respondent Theresa Racht was admitted to the practice of law in the State of New York by the Second Judicial Department on February 26, 1986. At all times relevant herein, she has maintained an office for the practice of law within the First Judicial Department.

On April 3, 2013, respondent pleaded guilty in Criminal Court of the City of New York, New York County, to two counts of criminal tax fraud in the fifth degree, in violation of Tax Law § 1802, a class A misdemeanor, for failure to file tax returns and pay New York State and New York City personal income taxes for…