Opinion ID: 1231210
Heading Depth: 1
Heading Rank: 1

Heading: Tax Fraud and Tax Evasion

Text: The referee found that Barta in 1983 and 1984 violated the Code of Professional Responsibility [1] by evading the payment of federal taxes on the income derived from his law practice and by filing false tax returns for 1983 and 1984. Barta concedes that he may not dispute this finding. Rule 19(a), RLPR. Barta was sentenced to six months in prison and is now on probation which, unless modified, will end in June 1992. Barta's probation includes a condition requiring that he [e]xpedite payment of taxes, penalties, and interest. At the time of oral argument, Barta still owed back taxes, interest, and penalties for the tax years in question.