[Cite as Disciplinary Counsel v. Ivsan, ___ Ohio St.3d ___, 2020-Ohio-2816.]

D ISCIPLINARY C OUNSEL v . I VSAN

. [Cite as Disciplinary Counsel v. Ivsan, ___ Ohio St.3d ___, 2020-Ohio-2816.] Attorneys at law—Reciprocal disciplin e from the United States Tax Court— Indefinite suspension from the practice of law with reinstatement conditioned on reinstatement by the United States Tax Court—Gov.Bar R. V(11)(F)(4). (No. 2020-0456

— Submitted April 2, 2020

— Decided May 7, 2020.)

O N C ERTIFIED O RDER of United State s Tax Court.

__________________ {¶ 1} This cause is pending before the Supreme Court of Ohio in accordance with the reciprocal di scipline provisions of Gov.Bar R. V(20). {¶ 2} On April 2, 2020, relator, disciplinary counsel, filed with thi s court a certified copy of an order of the United States Tax Court enter ed July 20, 2018, in

In re Ivsan , disbarring respondent from the practice of law. On April 3, 2020, this court ordered respondent to show cause why identical or compara ble discipline should not be imposed in this state. No objections were filed, and this cause was considered by the court. {¶ 3} On consideration thereof, it is ordered and adjudged by this co urt that, pursuant to Gov.Bar R. V(20)(B), respondent, John Vincent Ivsan , Attorney Registration No. 0064281, last know n business address in Charlo tte, North Carolina, is indefinitely sus pended and respondent will not be reinstated to the practice of law in Ohio until such time as respondent is reinst ated to the practice of

law in the United S tates Tax Court. {¶ 4} It is further ordered that res pondent immediately cease and des ist from the practice of law in any form and is forbidden to appear on b ehalf of anotherS UPREME C OURT OF O HIO

2 before any court, judge, commi ssion, board, administrative agen cy, or other public authority. {¶ 5} It is further ordered that respondent is forbidden to counsel, advise, or prepare legal instruments for others or in any manner perform l egal services for

others. {¶ 6} It is further ordered that respondent is divested of each, any, and all of the rights, privileges, and prerogatives customarily accorde d to a member in good standing of the leg al profession of Ohio. {¶ 7} It is further ordered that before entering into an employment, contractual, or consulting relationship with any attorney or la w firm, respondent shall verify that the attorney or law firm has complied with th e registration requirements of Gov.Bar R. V(23 )(C). If employed pursuant to G ov.Bar R. V(23), respondent shall refrain from d irect client contact except as p rovided in Gov.Bar R. V(23)(A)(1) and from receiving, d isbursing, or otherwise handli ng any client trust funds or property. {¶ 8} It is further ordered that pursuant to Gov.Bar R. X(13), respon dent shall complete one credit hour o f continuing legal education fo r each month, or portion of a month, of the suspension. As part of the total cr edit hours of continuing legal education required by Gov. Bar R. X(13), respondent shall complete one credit

hour of instruction related to professional conduct required by Gov.Bar R. X(3)(B) for each six months, or portion of six months, of the suspensio n. {¶ 9} It is further ordered by the court that within 90 days of the d ate of this order, respondent shall reimburse any amounts that have been aw arded against respondent by the Lawyers’ Fund fo r Client Protection pursuant to Gov.Bar R. VIII(7)(F). It is further ordered by the court that if after t he date of this order, the Lawyers’ Fund for Client Protection awards any amount against r espondent pursuant to Gov.Bar R. VIII(7)( F), respondent shall reimburse t hat amount to the Lawyers’ Fund for Client Protection within 90 days of the notic e of that award.January Term, 2020

3 {¶ 10} It is further ordered that respondent shall not be reinstated t o the practice of law in Ohio until (1 ) respondent complies with the requirements for reinstatement set forth in the Supreme Court Rules for the Gove rnment of the Bar of Ohio, (2) respondent complies with the Supreme Court Rules f or the Government of the Bar of Ohio, (3) respondent files evidence with the cler k of this court and with disciplinary counsel demonstrating his reinstatement to th e practice of law in the United States Tax Court, (4) respondent complies with this and all other orders issued by this court, and (5) th is court orders respondent rein stated. {¶ 11} It is further ordered that on or before 30 days from the date o f this order, respondent shall do the following: {¶ 12} 1. Notify all clients being represented in pending matters and any co-counsel of respondent’s susp ension and conseque nt disqualifi cation to act as an attorney after the effective date of this order and, in the abs ence of co-counsel, also notify the clients to seek legal services elsewhere, calling at tention to any urgency in seeking the substitution of another attorney in respondent’s place; {¶ 13} 2. Regardless of any fees or expenses due, deliver to all clie nts being represented in pending matters a ny papers or other property per taining to the client or notify the clients or co-c ounsel, if any, of a suitable time and place where the papers or other property may be obtained, calling attention to any urgency for obtaining such papers or other property; {¶ 14} 3. Refund any part of any fees or expenses paid in advance tha t are unearned or not paid, and account for any trust money or proper ty in the possession or control of respondent; {¶ 15} 4. Notify opposing counsel or, in the absence of counsel, the adverse parties in pending litigation of respondent’s disqualification to act as an attorney after the effective date of this order and file a notice of dis qualification of respondent with the court or agenc y before which the litigation is pending for inclusion in the resp ective file or files;S UPREME C OURT OF O HIO

4 {¶ 16} 5. Send all notices required by this order by certified mail w ith a

return address where communicati ons may thereafter be directed to respondent; {¶ 17} 6. File with the clerk of this court and the disciplinary coun sel of the Supreme Court an affidavit showing compliance with this order, showing proof of service of notices required herein, and setting forth the addre ss where the affiant may receive communications; and {¶ 18} 7. Retain and maintain a record of the various steps taken by respondent pursuant to this order. {¶ 19} It is further ordered that until such time as respondent fully complies with this order, respondent shall keep the clerk and disciplina ry counsel advised of any change of address where res pondent may receive communicatio ns. {¶ 20} It is further ordered that service shall be deemed made on resp ondent by sending this order, and all other orders in this case, to re spondent’s last known

address. {¶ 21} It is further ordered that the clerk of this court issue certif ied copies of this order as provided for in Gov.Bar R. V(17)(D)(1) and tha t publication be made as provided for in Gov.Bar R. V(17)(D)(2).

O’C ONNOR , C.J., and K ENNEDY , F RENCH , F ISCHER , D E W INE , D ONNELLY , and S TEWART , JJ., concur.

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