Matter of Doonan
2017 NY Slip Op 8646
| N.Y. App. Div. | 2017Background
- William Doonan, admitted 1982, operated a tax-preparation business and was registered in the First Judicial Department.
- On November 1, 2016, Doonan pled guilty in SDNY to two federal felonies: aiding/assisting preparation of a false tax return (26 U.S.C. § 7206(2)) and corruptly endeavoring to obstruct the IRS (26 U.S.C. § 7212(a)).
- His allocution admitted preparing and causing filing of client returns with fictitious/inflated deductions for tax years 2009–2012, resulting in improper tax decreases or refunds.
- Sentenced May 5, 2017 to 24 months’ imprisonment, one year supervised release, $10,000 fine, and $65,572 restitution.
- The Attorney Grievance Committee moved to disbar Doonan under Judiciary Law § 90(4)(a)/(b) as automatically disbarred for a felony; Doonan did not oppose the motion (counsel notified court he would not respond because Doonan was incarcerated).
- Court examined whether the federal convictions are essentially similar to New York felonies (notably Penal Law § 175.35 — offering a false instrument for filing in the first degree) and whether automatic disbarment applies.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Doonan’s federal felony convictions mandate automatic disbarment under Judiciary Law § 90(4)(a) | Committee: Federal convictions are felonies that are essentially similar to NY felonies, triggering automatic disbarment | Doonan: (no opposition; incarcerated and did not contest) | Yes — automatic disbarment applies; name stricken nunc pro tunc to conviction date (Nov. 1, 2016) |
| Whether the federal tax offenses are essentially similar to NY Penal Law § 175.35 (offering a false instrument for filing, 1st degree) | Committee: Plea allocution admissions demonstrate essential similarity to § 175.35 | Doonan: no contest; no contrary factual showing | Yes — plea admissions satisfy elements of § 175.35; essential similarity found |
| Whether prior precedent supports treating 26 U.S.C. §§ 7206(2) and 7212(a) as "serious crimes" or predicates for disbarment | Committee: Cites prior First and Second Dept. decisions treating similar federal tax crimes as serious/essentially similar to NY felonies | Doonan: no opposition | Yes — Court relied on prior decisions finding these federal offenses serious and/or essentially similar; disbarment affirmed |
| Whether respondent violated requirement to notify Committee/Court of conviction under Judiciary Law § 90(4)(c) and 22 NYCRR 1240.12(a) | Committee: Respondent failed to notify as required | Doonan: no opposition | Implicitly accepted; procedural noncompliance noted though not sole basis for relief |
Key Cases Cited
- Matter of Rosenthal, 64 A.D.3d 16 (1st Dep’t 2009) (federal felony disbarment requires an equivalent New York felony)
- Matter of Margiotta, 60 N.Y.2d 147 (1983) (requires "essential similarity" between offenses in different jurisdictions)
- Matter of Adams, 114 A.D.3d 1 (1st Dep’t 2013) (use of plea allocution with indictment to show essential similarity)
- Matter of Sorin, 47 A.D.3d 1 (1st Dep’t 2007) (same)
- Matter of Stein, 137 A.D.3d 104 (1st Dep’t 2016) (26 U.S.C. §§ 7206(2) and 7212(a) deemed "serious crimes")
- Matter of Kornblatt, 135 A.D.3d 189 (1st Dep’t 2015) (similar tax convictions constitute serious crimes)
- Matter of Bertel, 252 A.D.2d 256 (1st Dep’t 1999) (tax offenses viewed as serious crimes)
- Matter of Kelly, 241 A.D.2d 45 (1st Dep’t 1998) (same)
- Matter of Levine, 208 A.D.2d 156 (1st Dep’t 1995) (same)
- Matter of Porges, 297 A.D.2d 1 (1st Dep’t 2002) (federal conspiracy/tax fraud treated as scheme to defraud under Penal Law § 190.65)
- Matter of Seltzer, 255 A.D.2d 1 (1st Dep’t 1999) (similar treatment of tax-related conspiracy convictions)
- Matter of Vagionis, 241 A.D.2d 276 (1st Dep’t 1998) (same)
- Matter of Papandon, 172 A.D.2d 109 (2d Dep’t 1991) (found § 7206(2) essentially similar to § 175.35)
- Matter of Hack, 142 A.D.2d 287 (2d Dep’t 1988) (same)
- Matter of Konigsberg, 132 A.D.3d 250 (2d Dep’t 2015) (tax-related federal convictions found essentially similar to § 175.35 based on plea admissions)
- Matter of Goldner, 70 A.D.3d 236 (2d Dep’t 2009) (federal obstruction/conspiracy convictions essentially similar to § 175.35)