Michael John Little

Findings — machine-extracted (anthropic-batch:claude-opus-4-8); verify against the decision

Mr Little, a solicitor admitted in 2008 and remaining on the Roll, was convicted in 2018 by the US District Court (Southern District of New York) of 19 counts, including conspiring to defraud the IRS, corruptly obstructing the administration of the IRS, and aiding/assisting preparation of false IRS forms (offences dated 2001-2012). He also made misleading statements to third parties using his solicitor status and letterhead. The Tribunal rejected his applications to stay/adjourn proceedings (jurisdictional challenges, pending US Coram Nobis petition, parallel BSB proceedings) and proceeded in his absence. The Tribunal found all allegations proved, including dishonesty as an aggravating feature in relation to Allegations 1.1 and 1.2. He was struck off the Roll and ordered to pay costs of £11,393.25.

Duties found breached:

• No improper solicitation or touting
• Not mislead the court
• Self-report to the regulator

Aggravating factors:

• Dishonesty found in relation to the misconduct
• Conduct involved conviction for serious criminal offences (fraud against tax authorities) over an extended period (2001-2012)
• Misuse of solicitor status and letterhead to make misleading statements