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IN THE MATTER OF BELL v. NEW YORK STATE BOARD OF REGENTS

26 A.D.3d 538 (2006)

808 N.Y.S.2d 506

In the Matter of ROSANNA BELL, Petitioner, v. NEW YORK STATE BOARD OF REGENTS, Respondent.

Appellate Division of the Supreme Court of the State of New York, Third Department.

February 2, 2006.

SPAIN, J.

In February 2004, the Department of Education charged petitioner, a certified public accountant licensed since 1986, with professional misconduct for having committed acts constituting federal felonies (see Education Law § 6509 [5] [a] [ii]). In 1993, petitioner and Franklin Boykoff formed an accounting firm formalized by an equal partnership and corporation. In 2001, petitioner pleaded guilty to conspiracy to defraud the Internal Revenue Service...

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