In re Levine

*157OPINION OF THE COURT

Respondent was admitted to practice law at the Second Judicial Department in 1980, as Andrew Charles Levine. At all relevant times since then, he has maintained an office for such practice within the First Judicial Department, although his primary occupation is as an accountant.

On March 18, 1994 respondent pleaded guilty, in United States District Court for the Eastern District of New York, to one count of assisting in the preparation of a false income tax return, a Federal felony under 26 USC § 7206 (2). The conviction resulted from having prepared an amended 1986 income…