In re Hack

OPINION OF THE COURT

The respondent was admitted to practice by this court on April 2,1952, under the name William S. Hack.

*288On March 11, 1988, the respondent was found guilty after trial in the United States District Court for the Southern District of New York of conspiracy to commit fraud against the United States in violation of 18 USC § 371, and of filing fraudulent income tax returns in violation of 26 USC § 7206 (2).

26 USC § 7206 (2), states, in relevant part, that:

"Any person who * * *

"(2) * * * [w]illfully aids or assists in, or procures, counsels, or advises the preparation or…