On Tuesday, July 1, 2025, the New York Supreme Court, Appellate Division, First Judicial Department disbarred attorney Michael John Little, effective retroactively to February 15, 2024. The decision followed a series of legal proceedings stemming from Little’s 2018 federal convictions for multiple tax-related offenses.
The case is entitled “In the Matter of Michael John Little,” with case number 2023-04476.
Little was convicted on April 10, 2018, of obstructing the administration of internal revenue laws, conspiring to defraud the IRS, aiding in the preparation of false IRS forms, and willfully failing to file individual income tax returns. These charges included felonies and a misdemeanor, classified as “serious crimes” under New York Judiciary Law. As a result, the court suspended Little from practicing law on February 15, 2024, pending further disciplinary action.
The court appointed a referee to conduct a sanction hearing, and on March 21, 2025, the referee recommended disbarment, retroactive to the date of Little’s interim suspension. The Attorney Grievance Committee (AGC) for the First Judicial Department moved to confirm the referee’s recommendation, citing the severity of Little’s criminal conduct and lack of significant mitigating factors. The AGC also noted Little’s failure to report his conviction to the committee within 30 days, which constitutes professional misconduct and served as an aggravating factor in the sanction decision.
Little, who maintains a registered address in the United Kingdom and was struck from the Roll of Solicitors there on March 2, 2024, opposed the motion. He requested a stay of the final decision pending his coram nobis appeal in the Second Circuit. Alternatively, he asked for disbarment to be effective from the date of his 2018 conviction rather than his 2024 suspension. The court rejected both requests, noting that Little’s conviction was affirmed by the Second Circuit in 2020, and any potential relief from his appeal could lead to a future motion to vacate the discipline.
The court’s order prohibits Little from practicing law in any capacity, appearing as an attorney, providing legal opinions, or presenting himself as a lawyer. He is also required to comply with rules for disbarred attorneys and return any secure pass issued by the Office of Court Administration.
According to the filing, Mr. Little acquired his law license in New York in 2005.
A copy of the original filing can be found here.
