Title: Office of Lawyer Regulation v. James Cyril Kotz

State: wisconsin

Issuer: Wisconsin Supreme Court

Document:

2012 WI 108 
 
SUPREME COURT OF WISCONSIN 
 
 
 
 
 
CASE NO.: 
2012AP1326-D 
COMPLETE TITLE: 
 
 
In the Matter of Disciplinary Proceedings  
Against James Cyril Kotz, Attorney at Law: 
 
Office of Lawyer Regulation, 
          Complainant, 
     v. 
James Cyril Kotz, 
          Respondent. 
 
 
 
 
DISCIPLINARY PROCEEDINGS AGAINST KOTZ 
 
 
OPINION FILED: 
September 25, 2012   
SUBMITTED ON BRIEFS: 
        
ORAL ARGUMENT: 
        
 
 
SOURCE OF APPEAL: 
 
 
COURT: 
        
 
COUNTY: 
        
 
JUDGE: 
        
 
 
 
JUSTICES: 
 
 
CONCURRED: 
        
 
DISSENTED: 
  
 
NOT PARTICIPATING:  
 
 
 
ATTORNEYS: 
 
      
 
 
 
 
2012 WI 108
NOTICE 
This opinion is subject to further 
editing and modification.  The final 
version will appear in the bound 
volume of the official reports.   
No.   2012AP1326-D 
 
 
STATE OF WISCONSIN  
 
 
   : 
IN SUPREME COURT 
 
 
In the Matter of Disciplinary Proceedings 
Against James Cyril Kotz, Attorney at Law: 
 
Office of Lawyer Regulation, 
 
          Complainant, 
 
     v. 
 
James Cyril Kotz, 
 
          Respondent. 
 
FILED 
 
SEP 25, 2012 
 
Diane M. Fremgen 
Clerk of Supreme Court 
 
 
 
 
ATTORNEY 
disciplinary 
proceeding.  Attorney's 
license 
revoked. 
 
¶1 
PER CURIAM.   This is a reciprocal discipline matter.  
We review the stipulation entered by Attorney James Cyril Kotz 
and the Office of Lawyer Regulation (OLR) for the imposition of 
discipline reciprocal to that imposed by the Supreme Court of 
Illinois.  After our review of the matter, we accept the 
stipulation.  By virtue of having been disbarred by the Supreme 
Court of Illinois for violation of the Illinois Rules of 
Professional Conduct, Attorney Kotz is subject to reciprocal 
No. 
2012AP1326-D   
 
2 
 
discipline in Wisconsin.  We revoke Attorney Kotz's license to 
practice law in Wisconsin.  The OLR does not seek costs.  
Accordingly, no costs will be imposed. 
¶2 
Attorney Kotz was admitted to the practice of law in 
Illinois in 1992.  He was admitted to the practice of law in 
Wisconsin in February 1994.  His Wisconsin law license was 
suspended on October 31, 2006, for failure to pay state bar dues 
and assessments and remains suspended.  
¶3 
On February 9, 2011, Attorney Kotz was charged in 
federal district court with violating 26 U.S.C. § 7212(a) by 
creating a fictitious scheme to conceal the receipt of taxable 
income garnered through the sale of real estate and creating a 
fictitious corporation to further this scheme.  On February 25, 
2011, Attorney Kotz entered a guilty plea to the charge.  On 
May 26, 2011, he was convicted and sentenced to a term of three 
years' probation, with the first 90 days to be spent in home 
confinement with electronic monitoring.  In addition to the 
mandatory and standard conditions of probation, Attorney Kotz 
was ordered to repay the $800 "buy money," was fined $3,000 
which was payable within 30 days of the order, and was ordered 
to 
surrender 
his 
law license.  United States v. Kotz, 
No. 09 CR 236-3 (U.S. Dist. Court, N.D. Ill.).  
¶4 
A 
disciplinary 
proceeding 
was 
initiated 
against 
Attorney Kotz in Illinois as a result of the actions giving rise 
to the criminal conviction.  On August 8, 2011, Attorney Kotz 
moved the Supreme Court of Illinois to remove his name from the 
roll of attorneys.  Attorney Kotz signed an affidavit admitting 
No. 
2012AP1326-D   
 
3 
 
that he violated the 1990 Illinois Rules of Professional Conduct 
(IRPC) or the Illinois Supreme Court Rules by committing a 
criminal act——violation of 26 U.S.C. § 7212(a)——that reflected 
adversely on the lawyer's honesty, trustworthiness or fitness as 
a lawyer in other respects, in violation of Rule 8.4(a)(3) of 
the IRPC; engaging in conduct involving dishonesty, deceit, 
fraud, or misrepresentation, in violation of Rule 8.4(a)(4) of 
the IRPC; engaging in conduct which is prejudicial to the 
administration of justice, in violation of Rule 8.4(a)(5) of the 
IRPC; and engaging in conduct which tends to defeat the 
administration of justice, or to bring the courts or the legal 
profession into disrepute in violation of Illinois Supreme Court 
Rule 770.  Attorney Kotz conceded that his judgment of 
conviction would be conclusive evidence of his guilt at a 
disciplinary hearing on these charges.   
¶5 
On September 20, 2011, the Illinois Supreme Court 
issued an order and mandate striking Attorney Kotz's name from 
the roll of Illinois attorneys, effectively disbarring him.  
Attorney Kotz failed to notify the Office of Lawyer Regulation 
(OLR) of the Illinois disbarment within 20 days of its effective 
date.    
¶6 
On June 18, 2012, the OLR filed a formal disciplinary 
complaint against Attorney Kotz.  The OLR's complaint in this 
matter asks that Attorney Kotz's license to practice law in 
Wisconsin be revoked as reciprocal discipline under SCR 22.22.1 
                                                 
1 SCR 22.22 states, in pertinent part: 
No. 
2012AP1326-D   
 
4 
 
¶7 
On June 27, 2012, this court ordered Attorney Kotz to 
inform the court of any claim, predicated upon the grounds set 
forth in SCR 22.22(3), why the imposition of discipline 
identical to that imposed by the Supreme Court of Illinois would 
be unwarranted, and of the factual basis for any such claim.  
Attorney Kotz did not respond.   
¶8 
Subsequently, on August 27, 2012, Attorney Kotz and 
the OLR executed a stipulation.  The stipulation states that by 
virtue of being disbarred by the Supreme Court of Illinois for 
his 
misconduct, 
Attorney 
Kotz 
is 
subject 
to 
reciprocal 
discipline pursuant to SCR 22.22.  Attorney Kotz stipulates that 
he does not claim any of the potential defenses articulated in 
SCR 22.22(3)(a) through (c).  Attorney Kotz agrees that it is 
                                                                                                                                                             
 
(3) The supreme court shall impose the identical 
discipline or license suspension unless one or more of 
the following is present: 
 
(a) The procedure in the other jurisdiction was 
so lacking in notice or opportunity to be heard as to 
constitute a deprivation of due process. 
 
(b) There 
was 
such 
an 
infirmity 
of 
proof 
establishing the misconduct or medical incapacity that 
the supreme court could not accept as final the 
conclusion in respect to the misconduct or medical 
incapacity. 
 
(c) The 
misconduct 
justifies 
substantially 
different discipline in this state. 
 
(4) Except as provided in sub. (3), a final 
adjudication in another jurisdiction that an attorney 
has engaged in misconduct or has a medical incapacity 
shall 
be 
conclusive 
evidence 
of 
the 
attorney's 
misconduct or medical incapacity for purposes of a 
proceeding under this rule. 
No. 
2012AP1326-D   
 
5 
 
appropriate for this court to revoke his license to practice law 
in Wisconsin, reciprocal to the discipline imposed in Illinois. 
¶9 
The stipulation states it is not the result of plea 
bargaining, that Attorney Kotz admits the facts and misconduct 
alleged, and that Attorney Kotz verifies he fully understands 
the misconduct allegations.  Attorney Kotz stipulates he fully 
understands the ramifications should the court impose the 
stipulated level of discipline; he fully understands his right 
to contest the matter and his right to consult with and retain 
counsel.  Attorney Kotz acknowledges that he enters into the 
stipulation knowingly and voluntarily.  
¶10 Upon 
our 
review 
of 
the 
matter, 
we 
accept 
the 
stipulation and impose discipline identical to that imposed by 
the Supreme Court of Illinois.  See SCR 22.22(3).  We therefore 
revoke Attorney Kotz's license to practice law in Wisconsin.  
Because it was not necessary to appoint a referee or incur the 
costs of a full disciplinary proceeding, we do not require 
Attorney Kotz to pay the costs of this proceeding. 
¶11 IT IS ORDERED that the license of James Cyril Kotz to 
practice law in Wisconsin is revoked, effective as of the date 
of this order. 
¶12 IT IS FURTHER ORDERED that if he has not already done 
so, James Cyril Kotz shall comply with the requirements of 
SCR 22.26 pertaining to the duties of a person whose license to 
practice law in Wisconsin has been revoked. 
 
No. 
2012AP1326-D   
 
 
 
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