In re Hess

— Respondent was admitted to the Bar by the Fourth Department in November, 1951. He concedes that on July 27, 1978 he was convicted in the United States District Court for the Northern District of New York, upon his plea of guilty, of the misdemeanor of willfully failing to file an income tax return for the calendar year 1974 in violation of section 7203 of the Internal Revenue Code (US Code, tit 26, § 7203). Respondent was sentenced on July 27, 1978 to a prison term of 30 days and fined $10,000. Execution of the sentence and payment of the fine was stayed until August 31, 1978 with…