OPINION OF THE COURT
Per Curiam.
On June 27, 1996, the respondent pleaded guilty in the United States District Court for the Southern District of New York to the crime of conspiracy to defraud the United States (see, 18 USC § 371), obstruction of justice (see, 18 USC § 1503), and tax fraud (see, 26 USC § 7206 [1]), all of which are felonies. He was sentenced on April 8, 1999, to two years' probation, 100 hours of community...
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