A disgraced former lawyer was arrested March 28 in Bronxville and accused of filing false bankruptcy records to avoid paying nearly $4.5 million in federal and state taxes.
John Dalgarno Roesser, 52, was charged in federal court in Manhattan with concealing assets in bankruptcy and falsifying records in a federal investigation. The charges carry maximum prison sentences of 5 to 20 years.
He was released from custody by U.S. Magistrate Judge Robert W. Lehrburger upon posting a $250,000 personal recognizance bond that was partially secured by his $60,000, 2012 Aston Martin Rapide sports car.
Roesser began his legal career working for Arnold & Porter in Washington, DC, according to news accounts, and later worked in New York for Dechert LLP on international arbitration cases.
He earned significant income as a partner in three international law firms from 2013 to 2018, according to the indictment.
In 2020, he voluntarily gave up his New York law license. He admitted to a state appellate court that he was under investigation for professional misconduct for misappropriating $99,652 from a client who had died and that he could not successfully defend himself against the allegations.
The court accepted his resignation and ordered him to make restitution to the client’s estate.
Last year, Roesser petitioned U.S. Bankruptcy Court in White Plains for Chapter 11 protection.
He declared $5.7 million in assets and $3.8 million in liabilities.
“I need some breathing room in order to achieve my goals,” he stated in a February 2022 declaration.
He attributed his financial problems and withdrawal of his law license to his divorce.
His intent was to keep his $2.6 million Bronxville house and reorganize his affairs. His ex-wife was living in their house on Lookout Avenue in Bronxville and he was renting a house next door. He said his house was in foreclosure and Citibank was about to sell it.
He said he was expecting nearly $4.3 million by June 2022 — as his part of a $9.5 million commission on a real estate deal — and he would use the funds to pay taxes, alimony and child support.
In March and April last year, he testified under oath to an assistant federal prosecutor that he expected to receive the commission soon.
In June, he allegedly provided the prosecutor with a screenshot of a bank account record showing a balance of nearly $9.7 million.
In July, another screenshot showing a slightly lower bank account balance was sent to the prosecutor as confirmation that the funds were in his account.
In August, his bankruptcy attorney stipulated that an IRS claim for $3.9 million would be resolved.
In September, his attorney filed an operating report listing receipts of $9.6 million in the bank account. Bankruptcy Judge Sean H. Lane approved the stipulation and Roesser’s attorney sent the prosecutor a copy of a $3.9 million check made out to the U.S. Treasury.
“In fact,” the indictment states, Roesser’s bank account “never had a positive balance.”
In November, his attorney withdrew the monthly operating report “due to information received.”
The assistant prosecutor, Annie Wells, filed a motion on Jan. 27 to dismiss the bankruptcy case.
His plan for reorganization was entirely predicated on receiving his share of a $9.5 million commission, she said.
“But that money did not materialize — not in June of 2022, not ever.”
She said the case should be dismissed for gross mismanagement and diminution of the estate, failure to file timely reports, and failure to pay fees.
On March 3, Judge Lane dismissed the case, clearing the way for creditors to seize Roesser’s assets.
Twenty-one claims totaling more than $9 million were filed in the bankruptcy action. The IRS says it is owed nearly $4 million. New York state is claiming $384,606 in taxes and California is claiming $122,755 in taxes.
More than $2.3 million is owed for two mortgages on the Bronxville home. His ex-wife is claiming $996,000 in alimony and child support.
Defense attorney Mark I. Cohen did not immediately reply to an email asking for Roesser’s response to the allegations.
