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Encinitas

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An Encinitas attorney convicted on two counts of state income-tax evasion has been sentenced to one year in custody and ordered to pay more than $132,000 in back taxes, penalties and investigative costs. Municipal Judge Frederic L. Link also ordered attorney Lee S. Mandell placed on five years’ probation.

In December, Mandell admitted that he neglected to include $410,000 in legal fees on income tax returns for 1981 and 1983.

Deputy Dist. Atty. Robert Sullivan said Mandell, who has practiced law in North County since 1983, has submitted his resignation to the State Bar. He was given 30 days to wind up his affairs before his term in custody begins, Sullivan said.

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