Opinion
December 27, 2000.
By decision and order of this court dated October 27, 1999, the respondent was suspended from the practice of law pursuant to Judicial Law § 90(4)(f) upon his conviction of a serious crime, pending further order of this court. The respondent was directed to immediately apprise the court upon being sentenced. The respondent was admitted to the practice of law at a term of the Appellate Division of the Supreme Court in the Second Judicial Department on December 16, 1959, under the name James Kevin Meneilly.
Grace D. Moran, Syosset, N.Y. (Nancy A. Bolger of counsel), for the Grievance Committee for the Tenth Judicial District.
Joseph W. Ryan, Jr., P.C., Uniondale, New York, for respondent.
Before: LAWRENCE J. BRACKEN, J.P., CORNELIUS J. O'BRIEN, FRED T. SANTUCCI, WILLIAM D. FRIEDMANN, GABRIEL M. KRAUSMAN, JJ.
OPINION ORDER
On September 6, 2000, the respondent was convicted in the United States District Court for the Eastern District of New York of the Federal crimes of conspiracy to impede the Internal Revenue Service, in violation of 18 U.S.C. § 371, aiding tax fraud, in violation of 26 U.S.C. § 7206(2), and false statements on income tax returns, in violation of 26 U.S.C. § 7206(1). He was sentenced to 57 months imprisonment on the tax conspiracy counts and 36 months imprisonment on the charges involving tax fraud and false statements, with the terms to run concurrent. He received a total term of supervised release of 34 years. In addition, the court directed the respondent to make restitution in the amount of $40,000.
The Federal crime of aiding tax fraud, in violation of 26 U.S.C. § 7206 (2), is essentially similar to the New York felony of offering a false instrument for filing in the first degree (see, Matter of Papandon, 172 A.D.2d 109).
Pursuant to Judiciary Law § 90(4), the respondent ceased to be an attorney and counselor-at-law upon his conviction of a felony. Accordingly, he is disbarred and his name is stricken from the roll of attorneys and counselors-at-law, effective immediately.
ORDERED that pursuant to Judiciary Law § 90, effective immediately, the respondent, J. Kevin Meneilly, is disbarred and his name is stricken from the roll of attorneys and counselors-at-law; and it is further,
ORDERED that the respondent shall continue to comply with this court's rules governing the conduct of disbarred, suspended, and resigned attorneys (see, 22 NYCRR 691.10); and it is further,
ORDERED that pursuant to Judiciary Law § 90, effective immediately, J. Kevin Meneilly is commanded to continue to desist and refrain from (1) practicing law in any form, either as principal or as agent, clerk, or employee of another, (2) appearing as an attorney or counselor-at-law before any court, Judge, Justice, board, commission, or other public authority, (3) giving to another an opinion as to the law or its application or any advice in relation thereto, and (4) holding himself out in any way as an attorney and counselor-at-law. [Recalled and vacated, 282 A.D.2d ___, April 23, 2001.