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 …