Opinion ID: 1903384
Heading Depth: 1
Heading Rank: 9

Heading: Protracted Serious Misconduct

Text: The Board found that Shamers failed to comply with various books and recordkeeping rules, failed to adequately supervise his bookkeeper, and engaged in misconduct involving fraud, deceit, and misrepresentation and misconduct that is prejudicial to the administration of justice. Specifically, the Board found that Shamers: 1) failed to maintain records of cash receipts/disbursements, bank reconciliations, client listings, and a client subsidiary ledger for his escrow account since 2000; 2) failed to safeguard client funds by: a) failing to hold approximately $9,622.20 in his escrow account from a 1998 real estate settlement for Brian Barr; b) issuing a check from his escrow account to a client on two separate occasions against insufficient funds; c) issuing a check to the Sussex County Recorder of Deeds against insufficient funds; d) issuing a check to New Castle County for payment of transfer tax against insufficient funds; 3) failed to maintain his books and records in accordance with Rule 1.15(d); 4) failed to supervise his wifein fact he provided virtually no oversight to his wife in the maintenance of the firm's books and records since she began working at the firm in 1998; 5) failed to timely file and pay his personal income taxes for three years  he signed blank tax returns; and 6) misrepresented the status of his books and records and tax obligations to this Court on his 2001, 2002 and 2003 Certificates of Compliance. Significantly, the Board determined that Shamers had failed to resolve his books and records and tax deficiencies as of the date of the hearing. Moreover, Shamers had not resolved these problems as of the January 2005 post-hearing submission. The Board found that Shamers had a misplaced reliance on his wife, who ... appears unable to bring the books and records into compliance. The Board questioned Shamers'apparent inability, even in the face of these proceedings, to take appropriate steps to bring his books and records into compliance.