In re Bertel
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
2Per curiam
Respondent Aaron J. Bertel was admitted to the practice of *257law in the State of New York by the Second Judicial Department on May 2, 1979, as Aaron Jay Bertel. At all times relevant to these proceedings, he maintained an office for the practice of law within the First Judicial Department.
On August 15, 1997, respondent pleaded guilty to a two-count information filed in the United States District Court for the Southern District of New York, charging conspiracy to defraud the United States and the Internal Revenue Service (18 USC § 371) and filing fraudulent income tax returns…
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