Opinion ID: 2548391
Heading Depth: 1
Heading Rank: 9

Heading: tax return matter

Text: Romero failed to timely file tax returns for the years 1997, 1998, 1999, and 2000. Three days before his deposition on the subject in August 2001, Romero filed returns for tax years 1997, 1998, and 1999. The hearing officer specifically found that but for the WSBA's investigation into the matter, Romero would not have filed these returns. Romero failed to keep adequate business records of his income during those years. Thus, he was forced to estimate his annual income in order for his returns to be prepared. Romero owed approximately $150,000 in back taxes, interest, and penalties. Romero's failure to file tax returns for four years violated RPC 8.4(i). [14] The Board's recommended sanction for this misconduct is a suspension ranging from 90 days to 3 years with reinstatement being conditioned upon Romero paying or compromising his back taxes, interest, and penalties.