Falsifying a law firm’s records to gain more than $30,000 in unearned income at the expense of colleagues could result in a one-year suspension for a former nonequity principal at Kovitz Shifrin Nesbit P.C., a disciplinary panel found.Michael J. Shifrin, now owner of Shifrin Legal Inc. with offices in Chicago and Northbrook, was charged with “engaging in conduct involving dishonesty, deceit, fraud or misrepresentation,” when he changed more than 200 records in the Kovitz Shifrin Nesbit practice management …