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Matter of Eagan

Citations: 142 A.D.3d 182; 34 N.Y.S.3d 630Docket: 2014-06854

Court: Appellate Division of the Supreme Court of the State of New York; July 27, 2016; New York; State Appellate Court

Original Court Document: View Document

Narrative Opinion Summary

In the disciplinary proceeding against attorney David E. Eagan, the Appellate Division, Second Department, ruled on charges related to his conviction for serious crimes under Judiciary Law § 90(4)(d), specifically criminal tax fraud. The Grievance Committee for the Tenth Judicial District initiated the proceedings, supported by a Special Referee's findings that Eagan's misconduct, including a failure to report significant income and file tax returns, constituted violations of professional conduct rules. Despite Eagan's plea for leniency, citing mitigating circumstances such as financial hardship and personal difficulties, the court imposed a two-year suspension from practicing law due to the deliberate pattern of tax evasion over a decade. Eagan's suspension includes strict compliance with regulations for disbarred or suspended attorneys, prohibiting any legal practice or representation. The suspension is effective from August 26, 2016, with eligibility to apply for reinstatement in February 2018, contingent on meeting specified conditions. Eagan has committed to fulfilling continuing legal education requirements and maintaining compliance with court orders throughout his suspension period.

Legal Issues Addressed

Conditions and Compliance During Suspension

Application: During his suspension, Eagan must comply with rules for disbarred, suspended, and resigned attorneys, including not practicing law and returning any secure pass.

Reasoning: The Court orders that he must adhere to the rules governing disbarred, suspended, and resigned attorneys under 22 NYCRR 691.10.

Disciplinary Proceedings for Serious Crimes under Judiciary Law § 90(4)(d)

Application: The Appellate Division authorized the Grievance Committee to prosecute attorney David E. Eagan for professional misconduct related to his conviction for a serious crime, specifically criminal tax fraud.

Reasoning: In the Matter of Eagan (2016 NY Slip Op 05644), the Appellate Division, Second Department addressed a disciplinary proceeding against attorney David E. Eagan, initiated by the Grievance Committee for the Tenth Judicial District due to Eagan's conviction for a serious crime under Judiciary Law § 90(4)(d).

Imposition of Disciplinary Sanctions for Tax Evasion

Application: Despite mitigating factors, the court determined a two-year suspension was appropriate due to Eagan's pattern of tax avoidance over a decade.

Reasoning: Despite these factors, the court found a two-year suspension warranted due to the respondent's prolonged tax avoidance over ten years.

Professional Misconduct and Rule 8.4(h) of the Rules of Professional Conduct

Application: The court found Eagan's conduct, including his failure to file tax returns and the resulting tax evasion, adversely reflected on his fitness as a lawyer, violating Rule 8.4(h).

Reasoning: The second charge against him claimed that his conduct adversely reflected on his fitness as a lawyer, violating rule 8.4(h) of the Rules of Professional Conduct.