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 New York appellate court ruled last week.

The former M&A lawyer, John O’Brien, admitted that he failed to file his income tax returns for 2004 and 2006 and did not pay income taxes in 2005 and 2007. In 2012, he was convicted and ordered to pay $2.87 million to the Internal Revenue Service.