In re Oshatz

*28OPINION OF THE COURT

The respondent was admitted to the practice of law in New York by the Second Judicial Department on April 5, 1962 and at all relevant times has maintained an office for the practice of law in the First Judicial Department.

On February 6, 1989, he was found guilty, after a jury trial, in the United States District Court for the Southern District of New York, of conspiracy to defraud the United States in violation of 18 USC § 371; 12 counts of willfully aiding and assisting in the preparation of false documents, in violation of 26 USC § 7206 (2); and two counts of willfully…