What is it about New York State lately? First, there was Eliot Spitzer, the governor who spent his days busting the seven deadly sins and his nights promoting them. Then, his replacement David Paterson admitted to being a cocaine user while in office, and held a wham-bam press conference where both he and his wife admitted to simultaneous cases of adultery.

Now the arrogance is spreading to the support staff. Charles J. O’Byrne, the governor's chief of staff, is in hot water for avoiding payment of state and federal income taxes over 5 years, an amount totaling nearly $300,000. 

O'Byrne blamed his situation on a rare ailment, not yet recognized by the American Psychiatric Association, called "late filing syndrome."

O'Byrne's attorney, Richard Kestenbaum, was quoted as saying, “Most times, with professionals, these are very high-functioning people who otherwise complete all the ordinary tasks of their life… But there is something that they can’t do, and many times that causes them to not be able to file their tax returns.”  

According to Gerald Kafka, an attorney specializing in tax law with Latham & Watkins, however, this strategy is not a new one. Kafka told the New York Times, “If the I.R.S. is going to pursue more serious sanctions, they’re going to have to demonstrate a voluntary and intentional decision not to file. The burden is on the I.R.S. to demonstrate it was intentional.” And here is where the case of O’Byrne comes into play.  

For five years, O’Byrne has been unable to pay taxes or even file returns because of the late filing syndrome, his attorney alleges. 

But before you rush to condemn this man, dear reader, please consider all of the facts.  

You might ask yourself, can Mr. O’Byrne, a mere public servant, afford to pay off these taxes? The answer is actually, yes. In his role as Chief of Staff he makes a tidy $178,500 per year. But wait, maybe O’Byrne, a former Jesuit priest, has been picked on and sold out by a hostile, cut-throat political culture?

Nope, quite the contrary. As late as 2004, O’Byrne had disclosed his outstanding tax issues to Paterson, and Paterson initially attempted to defend O’Byrne, stating that the tax debts did not compromise O’Byrne’s ability to do his job.

Eventually, however, the bill came due. Luckily for Mr. O’Byrne, he wasn’t required to do so solely with his own money. Instead, he gathered funds from friends and family. O’Byrne turned to the Kennedys for help and was given between $60,000 and $100,000 by Edward Kennedy’s sister Jean Kennedy Smith. In fact, O’Byrne has been a benefactor of the Kennedy family since attending law school with JFK’s nephew Stephen Smith, Jr., according to reports.

Prior to joining Paterson in the governor's suite, O’Byrne was a speechwriter for Howard Dean during his unsuccessful presidential bid. Perhaps O'Byrne can ask Dean, a doctor, for a second opinion. Come to think of it, if O'Byrne is truly worth his salt as a politico, he'll find a way to get it covered by Medicare.