Per Curiam.
Respondent was convicted in the United States District Court for the Northern District of New York of the Federal felony of knowingly filing a false tax return for calendar year 1991 (Internal Revenue Code [26 USC] § 7206 [1]). By reason of such serious crime, this Court suspended respondent from practice pursuant to Judiciary Law § 90 (4) (f) (Matter of Roemmelt,
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