In re Toohey

OPINION OF THE COURT

Respondent was admitted to the practice of law by this Court *119on March 7, 1975, and formerly maintained an office for the practice of law in Lewiston. On February 11, 2003, respondent was convicted upon his plea of guilty in the Federal District Court for the Western District of New York (District Court) of falsely subscribing a federal income tax return, in violation of 26 USC § 7206 (1). Having previously determined that falsely subscribing a federal income tax return is a serious crime (see Matter of Di Nardo, 285 AD2d 141 [2001]), this Court entered an order on March 5,…