The duration of the suspension has depended on the seriousness of the nonfiling, such as the number of years for which returns were not filed and the amount of tax owed in those years. Substantial mitigation has also, on occasion, reduced the discipline to a public reprimand and probation. A growing area of discipline in the tax area is nonfiling and nonpayment of employer withholding taxes. Disciplinary cases involving employer withholding taxes have resulted in suspensions. No clients are harmed.
Sufficient punishment is administered by the tax authority. . . .
But if the legal profession, with its close nexus to our governmental structure, is to maintain its legitimacy and integrity, we think it is not inappropriate for its members to be subjected to disciplinary sanctions for failing to file tax returns, the essential first step in a voluntary self-assessment system. The Director s Office receives three or four complaints each year from the DOR concerning attorneys who have failed to file tax returns, usually for multiple years. Such complaints are investigated by attorneys in the Director s Office. If circumstances warrant, inquiry will also be made about the attorney s filing of employer withholding returns and payment of withholding taxes. In addition, an attorney investigating another type of complaint may have reason to request copies of an attorney s tax returns or authorizations to check on tax filing status.