In re Lifshitz

OPINION OF THE COURT

Respondent Menachem E. Lifshitz was admitted by the Second Judicial Department to the practice of law in the State *9of New York on September 26, 1990. At all times relevant herein respondent maintained an office for the practice of law within the First Judicial Department.

On November 20, 2008, pursuant to a plea agreement with the District Attorney of New York County, respondent pleaded guilty to one count of filing a false personal income tax return in violation of Tax Law § 1804 (b), a class E felony. In his allocution, respondent admitted that he had falsely understated…