In re Messinger

OPINION OF THE COURT

The respondent was admitted to the practice of law by the *229Second Judicial Department on December 28, 1964 and, at all relevant times, has maintained an office for the practice of law in the First 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 and willfully making a declaration, under penalty of perjury, that he knew to be false, in violation of 26 USC § 7206 (1) and a number of counts of willfully aiding…