Opinion ID: 2254014
Heading Depth: 3
Heading Rank: 1

Heading: Findings Regarding Tax Forms

Text: With respect to Cutright's failure to disclose to opposing counsel his review of Judge Cochonour's tax forms, the Administrator argues that the Review Board's finding of no intent to deceive is against the manifest weight of the evidence. The rules governing our review of the reports and recommendations of both the Hearing Board and the Review Board are well established. In a disciplinary proceeding, the Administrator bears the burden of proving the allegations contained within the complaint by clear and convincing evidence. In re Timpone, 208 Ill.2d 371, 380, 281 Ill.Dec. 595, 804 N.E.2d 560 (2004). Moreover, the findings of fact made by the Hearing Board are to be treated virtually the same as the findings of any initial trier of fact. Timpone, 208 Ill.2d at 380, 281 Ill.Dec. 595, 804 N.E.2d 560. Deference is to be accorded to the factual findings of the Hearing Board because the Board is in a better position to observe the witnesses' demeanor, judge their credibility, and resolve conflicting testimony. Timpone, 208 Ill.2d at 380, 281 Ill.Dec. 595, 804 N.E.2d 560, citing In re Spak, 188 Ill.2d 53, 66, 241 Ill.Dec. 618, 719 N.E.2d 747 (1999). This court will generally not disturb the Hearing Board's factual findings unless they are against the manifest weight of the evidence. Timpone, 208 Ill.2d at 380, 281 Ill.Dec. 595, 804 N.E.2d 560. A decision is against the manifest weight of the evidence only if the opposite conclusion is clearly evident. In re Winthrop, 219 Ill.2d 526, 542, 302 Ill. Dec. 397, 848 N.E.2d 961 (2006). We first turn to the Administrator's argument that this court should reverse the Hearing Board and the Review Board as to their finding that there was no dishonesty in Cutright's failure to disclose his preparation of Judge Cochonour's tax returns. The Administrator argues that no reasonable attorney in Cutright's position, given the ongoing nature of both his appearances before Judge Cochonour and his review of the judge's tax returns, could fail to realize that his consistent work for the judge should have been disclosed to his opponents. The Administrator concludes that Cutright's claim that he did not intend to deceive opposing counsel was not credible. At the very least, the Administrator states Cutright was reckless in his disregard of his legal obligation to reveal his relationship with Judge Cochonour. Before the Hearing Board, Cutright asserted that he did not recall seeing or reviewing any of Judge Cochonour's individual tax returns. He did acknowledge that his secretary, with his authority, signed his name to at least three of Judge Cochonour's individual tax returns. The Hearing Board held that, based on the testimony and the overall demeanor of Cutright, it was not convinced that he acted with the intent to deceive. Rather, it was their opinion that Cutright did not even think about the tax returns while he was handling the cases before Judge Cochonour. The Hearing Board found that Cutright was simply oblivious about his ethical obligations and the existence or appearance of an impropriety. The Review Board also found that Cutright did not act with deceitful intent and made no false statements regarding the services he provided to Judge Cochonour. Therefore the Review Board found that while it did not condone the underlying conduct, it declined to extend Rule 8.4(a)(4) to omissions absent an intention to deceive. In disciplinary decisions where this court has concluded that the respondent violated Rule 8.4(a)(4), there was some act or circumstances that showed the respondent's conduct was purposeful. See In re Rinella, 175 Ill.2d 504, 222 Ill.Dec. 375, 677 N.E.2d 909 (1997) (where the respondent was found to have violated Rule 8.4(a)(4) after providing testimony that he knew to be false during a hearing before the Hearing Board); In re Winthrop, 219 Ill.2d 526, 302 Ill.Dec. 397, 848 N.E.2d 961 (2006) (where the respondent was found to have violated Rule 8.4(a)(4) after relaying information that he knew to be false, to benefit one client at the detriment of another client). Further, in a case where the respondent was initially charged with violating Rule 8.4(a)(4), and a violation was not found, this court came to that conclusion after determining there was no evidence the misconduct in that case was intentional. See In re Witt, 145 Ill.2d 380, 164 Ill.Dec. 610, 583 N.E.2d 526 (1991) (where the court found that there was no violation of Rule 8.4(a)(4), because it was not persuaded that the respondent's silence was intended to perpetrate a fraud). Thus, we cannot say that the Hearing Board's finding that Cutright did not violate Rule 8.4(a)(4) is against the manifest weight of the evidence. Cutright acknowledges that he should have made certain disclosures to opposing counsel on those cases in which he appeared before Judge Cochonour. However, there is no evidence that Cutright ever received any money or favorable treatment in exchange for his preparation of Judge Cochonour's tax returns. Nor did he make any false statements or misrepresentations regarding his preparation of the tax returns. Cutright's initial decision to review the tax forms was based on his belief that he was reviewing the returns in conjunction with his work on the estate of Clark Cochonour. There is essentially no way to define every act or form of conduct that would be considered a violation of Rule 8.4(a)(4). Each case is unique and the circumstances surrounding the respondent's conduct must be taken into consideration. That being said, based on the circumstances in this case, we decline to reverse the findings of the Hearing Board and the Review Board to conclude that Cutright violated Rule 8.4(a)(4).