A former Sullivan & Cromwell partner who was sentenced to two years in prison in 2012 for not paying taxes will have to reapply for his law license following a three-year suspension, a Manhattan appeals court has ruled.

John O'Brien, who was an M&A lawyer, admitted that he failed to file income tax returns for 2004 and 2006 and did not pay income taxes in 2005 and 2007. He pleaded guilty to four misdemeanors and was sentenced to 28 months in prison. He also was ordered to pay $2.87 million to the IRS.

In June 2015, the disciplinary committee of the Appellate Division, First Department, recommended a three-year suspension of O'Brien's law license, backdated to 2012, finding that his willful tax-dodging was partly mitigated by his otherwise unblemished record. The panel suggested that O'Brien's license be reinstated automatically following his suspension if he passed a professional responsibility exam, earned 24 CLE credits and received mental health treatment.