Opinion ID: 2341788
Heading Depth: 1
Heading Rank: 11

Heading: count four: criminal conduct reflecting adversely on a lawyer's honesty, trustworthiness, or fitness as a lawyer in other respects.

Text: 25. Rule 8.4(b) states that it is professional misconduct for a lawyer to commit a criminal act that reflects adversely on the lawyer's honesty, trustworthiness or fitness as a lawyer in other respects. 26. The Interpretive Guideline to Rule 8.4 states that criminal acts that reflect adversely on a lawyer's honesty, trustworthiness or fitness as a lawyer in other respects, as construed in these Rules, shall be deemed to include, but not limited to, the following: (1) willful failure to make and file federal, state, or city income tax returns or estimated income tax returns, or to pay such estimated tax or taxes, or to supply information in connection therewith at the time or times required by law or regulation; (2) willful attempt in any manner to evade any federal, state, or city income tax. 27. By willfully failing to file any federal, state or local income tax returns for tax years 1994 through 2001, and willfully failing to pay any federal, state or local taxes on his income for tax years 1994 through 2001, the Respondent violated Rule 8.4(b) as construed by the Interpretive Guideline.