In re Levitt

OPINION OF THE COURT

Respondent was admitted to practice as an attorney and counselor-at-law in the State of New York on February 25, 1976 by the Appellate Division, Second Judicial Department, under the name Daniel Philip Levitt. At all times relevant, respondent has maintained an office for the practice of law in the First Judicial Department.

On April 17, 1995, respondent was convicted in the United States District Court for the Southern District of New York of failing to file income tax returns for 1989-1991, in violation of 26 USC § 7203. On or about the same date, respondent was convicted…