A state appellate panel has suspended for one year Manhattan attorney Roger M. Roisman of Tannenbaum Helpern Syracuse & Hirschtritt for failing to pay his taxes for seven years, taking into account mitigating factors but concluding that Mr. Roisman’s conduct deserved more than a censure.

The Appellate Division, First Department, panel ruled Tuesday in In the Matter of Roger M. Roisman, M-5886/M-461, that Mr. Roisman’s failing physical and mental health during the time he did not pay taxes were not mitigating factors, and that other claimed mitigating factors, such as Mr. Roisman’s acknowledgment of his guilt, cooperation with authorities, community service and pro bono work were not enough to avoid suspension.