NY Attorney Manuel Ortega Receives Six-Month Suspension Following Tax Fraud Conviction

On Wednesday, September 24, 2025, the New York Supreme Court, Appellate Division, Second Judicial Department granted a motion to confirm the Special Referee’s report regarding the case of Manuel Ortega, a suspended attorney. The court ordered that Ortega be suspended from the practice of law for six months, commencing October 24, 2025, and continuing until further order of the court. Ortega is eligible to apply for reinstatement no earlier than March 25, 2026, contingent upon fulfilling specific requirements.

The case is entitled “In the Matter of Manuel Ortega,” with case number 2023-02489.

Ortega’s suspension stems from his conviction of criminal tax fraud in the fifth degree, a class A misdemeanor, in violation of Tax Law § 1802. He was initially suspended on October 13, 2023, following the conviction, pursuant to Judiciary Law § 90(4)(f) and 22 NYCRR 1240.12(c)(2)(ii). The court also directed Ortega to demonstrate why a final order of suspension, censure, or disbarment should not be issued.

The Grievance Committee for the Second, Eleventh, and Thirteenth Judicial Districts initiated the proceedings against Ortega following his criminal conviction. The case was referred to Honorable Arthur J. Cooperman, serving as Special Referee, who conducted a hearing on July 30, 2024. In a report dated September 16, 2024, the Special Referee concluded that Ortega had not adequately justified why a final disciplinary order should not be imposed. The Grievance Committee subsequently moved to confirm the Special Referee’s report and requested the court to determine the appropriate disciplinary action.

The criminal conviction arose from an incident on or about April 15, 2021, when Ortega failed to file a personal income tax return for the year 2020. He pleaded guilty to the charge on September 13, 2022, in the Criminal Court of the City of New York, Richmond County, before the Honorable Biju Koshy. Ortega was sentenced to a conditional discharge for one year, with the condition that he pay restitution of $60,510, representing the tax penalty and interest. He paid the full restitution amount on the day of his plea.

During the hearing before the Special Referee, Ortega testified about experiencing financial difficulties and supporting his family, including his in-laws. Character witnesses testified positively about Ortega’s reputation within the legal community, and additional character reference letters were submitted. The Special Referee acknowledged Ortega’s expressed remorse and admission that he failed to follow his own advice to other lawyers regarding tax obligations.

The Grievance Committee highlighted Ortega’s prior disciplinary history, which included a public censure issued on February 27, 2019. This censure was based on reciprocal discipline following an order from the United States Court of Appeals for the Second Circuit, dated March 27, 2018. The Second Circuit had publicly reprimanded Ortega and barred him from practicing law before that court due to misconduct, including failing to properly withdraw from a criminal appeal, not responding to inquiries from the Clerk’s Office, and non-compliance with court orders.

Ortega’s attorney affirmed the Special Referee’s report’s confirmation but suggested that a public censure would be an appropriate sanction given the mitigating circumstances. Alternatively, they proposed a suspension not exceeding six months, retroactive to include time served during the interim suspension.

The court, in its decision, found that Ortega did not meet his burden of demonstrating why a final order of suspension, censure, or disbarment should not be issued. In determining the appropriate discipline, the court considered Ortega’s remorse, prior disciplinary record, and character evidence. The court concluded that a six-month suspension from the practice of law was warranted.

The order mandates that Ortega must refrain from practicing law, appearing as an attorney, providing legal opinions or advice, and holding himself out as an attorney during the suspension period. He must also comply with the rules governing the conduct of suspended attorneys. If Ortega possesses a secure pass issued by the Office of Court Administration, it must be returned.

According to Avvo, Mr. Ortega is a criminal defense lawyer in Staten Island, NY. He acquired his law license in New York in 1987.

A copy of the original filing can be found here.