Client tax fraud is a problem, and one more common than many attorneys realize. The duty to report fraud to the court is incumbent upon the attorney. Most judges prefer not to take on fraud issues, leaving it to the attorneys to sort them out with the parties so that clients come before the bench with “clean hands” as required under NYCRR §130-1.01a(b).1
In A.S. v. K.S.,2 in which I represented the plaintiff for a brief time, Brooklyn Supreme Court Justice Jeffrey Sunshine took the admirable step of addressing the issue of “clean hands,” a welcome development as the issue needs more discussion and guidelines should be developed to avoid fraud being perpetrated upon the court.
