Court Opinion

ID: 9696202
Source: CourtListenerOpinion
Date Created: 2023-08-25 18:40:56.488985+00
Date Added: 2024-06-11T18:20:19.452588
License: Public Domain

Concurring and Dissenting Opinion by
BELL, C.J.
This Court indefinitely suspends the respondent, Robert P. Thompson, with the right to apply for readmission after one year, for violations of Maryland Rules of Professional Conduct, 1.1 (Competence),9 1.15 (Safekeeping property)10, and 8.4(d) *523(Misconduct).11 That the respondent violated Rules 1.15 and 8.4(d) cannot be gainsaid.12 Therefore, I join the Court’s opinion so far as it concludes that the respondent violated those rules. I am satisfied, however, that the punishment imposed — I have not the slightest doubt, despite the disclaimer by the majority, that the sanction imposed in this case is, and is intended to be, punishment — does not fit the “crime.” Accordingly, as to that, I dissent.
The hearing judge found violations of Rules 1.15 and 8.4(d) as a result of the respondent’s “handling [of his] payroll taxes” and the manner in which he performed as co-personal representative of the Redd estate. Only Rule 1.15 was implicated in the tax matter, the hearing judge concluded, and the violation of that rule consisted of failing to withhold income taxes from his employees’ — he had one or more during the applicable period — salaries, maintaining them in a separate *524account in trust for the State and remitting them promptly to the State. This violation occurred between 1989 and 1993, when the respondent practiced as a sole practitioner. In August 1993, the hearing court found, the respondent began practicing as Thompson & Sugar, P.A., after which withholding taxes were, and continue to be, handled properly. Moreover, the respondent’s withholding tax liability to the federal government was satisfied prior to the institution of disciplinary proceedings and the State obligation was satisfied prior to the hearing of this case. Sustaining the petitioner’s exception, the majority determined that the same conduct that was found by the hearing judge to constitute a violation of Rule 1.15 also constituted violation of Rule 8.4(d).13
The hearing judge found that the respondent violated both Rule 1.15 and 8.4(d) in connection with his handling of the estate matter. The Rule 1.15 violation consisted of failure: to file reports and close the estate timely; to list, and keep records of, the various bank accounts comprising the estate’s cash assets; to correct errors on the Accounting he filed, resulting in the miscalculation of some of the distributions, a smaller reserve than required for payment of the taxes, collection costs and delay in closure of the estate; to report a joint account held by the decedent and his co-personal repre*525sentative; to obtain the prior approval of the Orphans’ Court before taking a personal representative commission and travel expenses; to return the commission and travel expenses after they had been disallowed; to maintain complete records of account funds during the representation and for five years thereafter; to keep the client’s funds — the commission and travel expenses remained estate funds until their payment was approved by the Orphans’ Court — and his funds segregated.
This same conduct was determined to be a violation of Rule 8.4(d). The hearing judge noted, in that regard, the respondent’s failure promptly and properly to handle the estate and to pay the taxes promptly. She also found relevant that
“When it became apparent that the Estate assets would have to be reclaimed in order to satisfy its tax obligation, Respondent chose to obtain judgments rather than return a portion of the $16,000 commission he had prematurely received without Court approval.”
As we have seen, the Court added to the violations, Rule 1.1, premised again on the same conduct.
The purpose of attorney disciplinary proceedings is so well stated and has been stated so often as not to require citation. It is to protect the public and not to punish the erring attorney. Thirty years ago, in Bar Ass’n of Baltimore City v. Marshall, 269 Md. 510, 519, 807 A.2d 677, 682 (1978), we recognized “that the purpose of disciplinary actions ... is not to punish the offending attorney, as that function is performed in other types of legal proceedings, but it is to protect the public from one who has demonstrated his unworthiness to continue the practice of law.” We most recently stated the rule in Attorney Grievance Comm’n v. Davis, 375 Md. 131, 166, 825 A.2d 430, 451 (2003) [slip op. at 34], There, we opined:
“Our consideration of the appropriate disciplinary measure to be taken in any given case involving violation of the Rules of Professional Conduct is guided by our interest in protecting the public and the public’s confidence in the legal profession. Attorney Grievance Comm’n v. Powell, 369 Md. *526462, 474, 800 A.2d 782, 789 (2002). The purpose of sueh proceedings is not to punish the lawyer, but should deter other lawyers from engaging in similar conduct. [Attorney Grievance Comm’n v.] Mooney, 359 Md. [56,] 96, 753 A.2d [17,] 38 [2000]. The public is protected when we impose sanctions that are commensurate with the nature and gravity of the violations and the intent with which they were committed. Attorney Grievance Comm’n v. Awuah, 346 Md. 420, 435, 697 A.2d 446, 454 (1997).”
It is equally well settled that the decision whether to impose a sanction in a particular case and, if so, what the sanction should be, does, and must, depend on the facts and circumstances of that case. There are, however, factors that inform and guide that decision: “the nature and gravity of the violations and the intent with which they were committed.” Awuah, 346 Md. at 435, 697 A.2d at 454. See Attorney Grievance Comm’n v. Pennington, 355 Md. 61, 78, 733 A.2d 1029, 1037-38 (1999); Attorney Grievance Comm’n v. Milliken, 348 Md. 486, 519, 704 A.2d 1225, 1241 (1998); Attorney Grievance Comm’n v. Montgomery, 318 Md. 154, 165, 567 A.2d 112, 117 (1989); the attorney’s prior grievance history, including whether there have been prior disciplinary proceedings, the nature of the misconduct involved in those proceedings and the nature of any sanctions imposed, as well as any facts in mitigation, Attorney Grievance Comm’n v. Franz, 355 Md. 752, 762, 736 A.2d 339, 344 (1999); Maryland State Bar Ass’n v. Phoebus, 276 Md. 353, 362, 347 A.2d 556, 561 (1975); whether the attorney is remorseful for the misconduct, Attorney Grievance Comm’n v. Wyatt, 323 Md. 36, 38, 591 A.2d 467, 468 (1991), and the likelihood of the conduct being repeated. Attorney Grievance Comm’n v. Freedman, 285 Md. 298, 300, 402 A.2d 75, 76 (1979). With respect to the latter factor, the likelihood of recidivism, we have held that the voluntary termination of the charged misconduct, when accompanied by an appreciation of the impropriety of having engaged in it and remorse for having done so, may be evidence that the attorney will not again engage in such misconduct. Freedman, 285 Md. at 300, 402 A.2d at 76. See Attorney Grievance Comm’n v. *527McClain, 373 Md. 196, 211, 817 A.2d 218, 227 (2003); Franz, 355 Md. at 762, 736 A.2d at 344. See also Attorney Grievance Comm’n v. Harris-Smith, 356 Md. 72, 90-91, 737 A.2d 567, 577 (1999) (acknowledging the principal objective of sanction in that case, deterrence of other non-admitted attorneys from undertaking a federal practice from an office in Maryland, was achieved when the firm dissolved after bar counsel’s investigation commenced).
This Court also has acknowledged the importance of the sanction being imposed reasonably close in time to the violation found. See Attorney Grievance Comm’n v. Howard, 282 Md. 515, 523, 385 A.2d 1191, 1196 (1978). In that case, the respondent was found to have violated Disciplinary Rule 6-101(A)(3), by neglecting legal matters entrusted to him, and Disciplinary Rule 7-106(C)(6), by being found in contempt of court on three occasions and failing to be present for a trial in which he had entered his appearance. The Court issued a stern reprimand. It explained:
“Had these proceedings been instituted more closely on the heels of the events giving rise to them, we might well have recommended a suspension. A suspension would have served a dual purpose: it would have protected the public during the period of suspension and it would also have had the salutory effect of forcing Mr. Howard to reduce his practice to more manageable proportions.
“But much water has gone over the dam since then. His lapse in the Bernice Adams matter occurred in March 1966. His failure to file the Campbell brief took place in July 1971, and the three contempts took place between October 21, 1971 and December 1, 1972. To disbar or suspend at this late date would be a case of locking the barn door after the horse is stolen and would not serve the underlying purpose of disciplinary proceedings, which is not to punish the offending attorney but “ ‘is to protect the public from one who has demonstrated his unworthiness to continue the practice of law1 ”. Attorney Grievance Commission of Maryland v. Pollack, 279 Md. 225, 237, 369 A.2d 61 (1977), Maryland State Bar Association v. Agnew, 271 Md. 543, *528318 A.2d 811(1974), Maryland State Bar Association v. Phoebus, 276 Md. 353, 347 A.2d 556 (1975).”
Id. at 523-24, 385 A.2d at 1196.
The majority acknowledges all of the enumerated relevant factors except the last. In fact, it quotes the passage from McClain where they are set forth. 376 Md. at 519, 830 A.2d at 485-86. It also recognizes that there are mitigating circumstances in this case:
“We find several mitigating factors are present. We have not been advised by either party whether respondent has any prior disciplinary matters, and thus, we shall assume that this is his first violation. With respect to the tax matters, there has been no finding of a fraudulent intent. Respondent paid his federal employee withholding tax liability before the matter came to the attention of the Attorney Grievance Commission and has been current in his taxes since 1993. In addition, respondent appears to have cooperated with Bar Counsel throughout the investigation.”
Id. at 521-22, 830 A.2d at 487. Curiously, other than the lack of a disciplinary history, despite the absence of a finding of fraudulent intent on the respondent’s part in handling the estate, the majority does not identify any mitigating factor with regard to the estate matter. In any event, it simply does not meaningfully apply any of the factors.
At the outset, it must be stated clearly that the violations relating to the duty to withhold employee income taxes, as opposed to the liability resulting from the failure to withhold and remit the taxes, ceased in 1993, when the respondent ceased solo practice and began to practice with Sugar as Thompson & Sugar, P.A. As of that time, it is undisputed that the withholdings have been current and that all that remained was the clearing up of the incurred liability. That liability having been discharged, there is no need, as to this violation, for any sanction beyond a stern reprimand to protect the public. A recent case involving withholding taxes makes the point.
*529In Clark, the respondent was found to have violated Rules 8.4(a) (“violate or attempt to violate the Rules of Professional Conduct, knowingly assist or induce another to do so, or do so through the acts of another”), (b) (“commit a criminal act that reflects adversely on the lawyer’s honesty, trustworthiness, or fitness as a lawyer in other respects”) and (c) (“engage in conduct involving dishonesty, fraud, deceit or misrepresentation”), in addition to Rules 8.4(d) and 1.15(b). 363 Md. at 173, 767 A.2d at 868. Nevertheless, his sanction was an indefinite suspension with the right to apply immediately for readmission. By way of explanation for that sanction, the Court observed:
“Similar mitigating factors are present in this case as [were found in Attorney Grievance Comm’n v. Post, 350 Md. 85, 101, 710 A.2d 935, 943 1998], namely, that there had never been a finding of fraudulent intent on the part of the respondent, that the respondent, while often late, never sought to avoid his obligation to file returns or remit taxes, and finally, that, as of the time of oral argument before this Court, respondent was current on — or in this case, had completed — the payment plan with the Comptroller. While respondent’s conduct consisted of inveterate violations of the Tax-General Article throughout the duration of Ford’s employment, respondent did attempt to come into compliance with the withholding tax requirements on several occasions — an indication of his willingness to confront the financial and managerial problems before him. In addition to paying the Comptroller’s Office the outstanding balance in its entirety, the respondent in this case has taken several additional steps to ensure that such violations will not occur again. Respondent testified before Judge North that he made arrangements with his accountant to maintain a continuous relationship by granting him authority over his accounts and monies, that he established escrow and payroll accounts and that he no longer employs persons other than himself.”
Id. at 184-85, 767 A.2d at 873-74. Not only has the respondent not been found to have violated Rules 8.4(a), (b) and (c), *530but his remediation of the violation and the liability incurred thereby is complete and, insofar as the violation is concerned, has been for some time.14
This leaves the Rules 1.1, 1.15 and 8.4(d) violations related to the respondent’s handling of the estate matter. There is no allegation in connection with this matter that the respondent acted fraudulently or dishonestly or committed a criminal act reflecting adversely on his honesty, trustworthiness or fitness as a lawyer, not to mention any such findings.
As previously pointed out, as was the case with the tax matter, the hearing judge did not make any finding that the respondent had a fraudulent intent. Moreover, the respondent is an attorney of long standing, practicing almost twenty-five (25) years without a prior disciplinary history.
The gravamen of the violations, so far as the hearing judge was concerned, was the respondent’s improper and dilatory handling of the estate funds and accounts and the impact of that conduct on the administration of justice. The majority seems to focus on the “incompetence” with which the respondent undertook and performed his duties as co-personal representative of the estate and the effect of that performance on the estate, the beneficiaries and the administration of justice. While, to be sure, the respondent’s performance left a great *531deal to be desired and the result was harm to the estate and to some of the beneficiaries, it did not merit the sanction imposed by the majority, a suspension of a minimum of one (1) year. Indeed, under the facts and circumstances of this case, the sanction imposed is nothing short of punishment, which is not the goal or object of attorney discipline. The sanctions imposed for similar, even more egregious, conduct demonstrate that this is so.
In McClain, we suspended the respondent, who had no prior history of disciplinary proceedings and, subsequent to the events giving rise to the disciplinary case, had taken a course in escrow account management, for thirty days as a sanction for failing to hold the entire amount of the deposit given him by the successful bidder at the foreclosure sale, in violation of Rule 1.15, and for not properly naming and designating his escrow account as an attorney trust account, in violation of Rule 16-606.15 In explaining the imposition of that sanction, we noted that the hearing court did not find clear and convincing evidence that the Rule 1.15 violation was willful or consciously done for an unlawful purpose and that the escrow account violation had been corrected shortly after the respondent was made aware of the problem. 373 Md. at 212, 817 A.2d at 228.
The respondent in Attorney Grievance Comm’n v. Garfield, 369 Md. 85, 797 A.2d 757 (2002), neglected the cases of six clients, in violation of Rules 1.1, 1.3, 1.4(b), 1.16, and 8.4(d), with the result that their cases were either dismissed for lack of prosecution or barred by limitations. Noting the respondent’s lack of a dishonest or selfish motive, his remorse for his actions, his cooperation with Bar Counsel, the existence of his *532drug addiction, found by the hearing court to be the substantial cause of his professional misconduct, and his rehabilitative efforts, the Court imposed as the sanction an indefinite suspension with the right to apply for readmission no earlier than 30 days from the effective date of the suspension. Id. at 107, 797 A.2d at 769-70. The respondent in that case, who had substantial experience in the practice of law, previously had been the subject of disciplinary proceedings alleging neglect of two client matters, as a result of which he received a private reprimand. Id. at 106-07, 797 A.2d at 769-70.
In Attorney Grievance Comm’n v. Cohen, 361 Md. 161, 760 A.2d 706 (2000), the respondent, the subject of two complaints, one involving a custody dispute and the other a bankruptcy proceeding, was found to have violated Rules 1.1, 1.3, 1.4, 8.1(a), 8.1(c), and 8.1(d). Although we concluded that he possessed “very little or no appreciation of the seriousness of his misconduct” and that his “pattern of behavior demonstrates Respondent’s inability to conform his conduct within the bounds of the Maryland Lawyer’s Rules of Professional Conduct,” id. at 178, 760 A.2d at 715, and notwithstanding that we had previously suspended the respondent for violations of Rules 4.4 and 8.4(d), we imposed as the appropriate sanction in that ease an indefinite suspension, with the right to apply for readmission in six months. Id. at 179, 760 A.2d at 716.
In Attorney Grievance Comm’n v. Brown, 308 Md. 219, 517 A.2d 1111 (1986), the respondent was found to have acted incompetently in certain matters relating essentially to estate administration and federal estate taxation. Id. at 235-36, 517 A.2d at 1119. The Court set out the factual basis for that finding, as follows:
“Elmyra Hahn died in 1978 and Brown qualified as the personal representative of her estate. Shortly after that Mr. Hahn’s health deteriorated. At the request of the Hahns’ daughter, Brown arranged for the appointment of Robert Owen, the Hahns’ accountant, as guardian of Mr. Hahn’s property and estate.
*533“Mrs. Hahn’s will left a portion of her estate outright to Mr. Hahn and another portion to Mr. Hahn as trustee for others. Because of Mr. Hahn’s physical condition, Brown arranged for Owen’s appointment as substitute trustee. Brown never discussed with Owen the latter’s duties as guardian or trustee.
“When Brown filed the first and final administration account for Mrs. Hahn’s estate, he failed to include the ‘small’ farm as an asset. Moreover, he erroneously allocated the net estate between Mr. Hahn and the residuary trust. And it was not until 1982 that he executed and recorded a deed conveying the ‘small’ farm to Mr. Hahn’s guardian and to the substitute trustee. Additionally, while Brown turned over all the personal assets of Mrs. Hahn’s estate to Owen, he failed to indicate which portions passed to Owen in his capacity as guardian and which went to him as substituted trustee. Moreover, the federal estate tax return Brown prepared for Mrs. Hahn’s estate contained a number of errors.
“Walter Hahn died in 1980 and Brown qualified as personal representative of his estate. He received from Owen assets of Mrs. Hahn’s trust (stocks, bonds, and bank accounts) that he should not have received; he commingled these with assets of Mr. Hahn’s estate. He failed to see that Owen, as substitute trustee under Mrs. Hahn’s will, delivered trust assets to the beneficiaries promptly. That distribution did not occur until 1982. He delayed for over a year after Mr. Hahn’s death before seeing that a final guardianship account for Mr. Hahn was filed.
“Brown also prepared a federal estate tax return for Mr. Hahn’s estate. In it he wrongly included assets that should have passed to the beneficiaries of Mrs. Hahn’s trust, as well as a gift that should not have been included. He understated the taxes, erred in the calculation of the tax on prior transfers, and improperly calculated commissions by claiming a 10 percent commission on the sale of real estate as well as the maximum statutory allowance under Md. Est. *534and Trusts Art., § 7-601, against a tax base that included the real estate.”
Id. at 226-27, 517 A.2d at 1114-15.
A reprimand was the sanction imposed. That sanction was recommended by the hearing judge and by Bar Counsel, based on the fact that the respondent, “a lawyer of long standing, with a previously unblemished record,” was not guilty “of intentional wrongdoing” or “actuated by inappropriate motives or purpose .... “ and evidence that he was a man of high integrity and principle, and an acknowledged expert in some areas of the law. Id. at 236, 517 A.2d at 1119. Accepting the recommendation, the Court observed: “By this proceeding Brown has been warned to use care in undertaking representation in areas in which his competence is doubtful. In view of his experience and integrity, we have no doubt he will take this warning to heart, and will in future not err as he did in his representation of the Hahns.” Id.
The cases on which the majority relies do not support the sanction it imposes for the violations with regard to the estate matter. Attorney Grievance Comm’n v. Sullivan, 369 Md. 650, 801 A.2d 1077 (2002), is totally inapposite. It is a misappropriation case, the hearing court having found, without exceptions being taken, that
“Respondent violated Rule 8.4(b), (c) and (d) ... by taking funds from the Amoss estate without the approval of the Orphans’ Court and contrary to his agreement not to take compensation in excess of $ 25,000.00. Mr. Sullivan had no lawful claim to those funds and his taking of those funds for his personal use was theft and a criminal act reflecting adversely on his honesty, trustworthiness and fitness as an attorney. His taking of those funds was dishonest. Respondent’s conduct throughout this matter, including his failure to administer the estate promptly, his dishonest and unlawful taking of funds, and his lack of communication with the successor personal representatives was conduct prejudicial to the administration of justice.”
*535Id. at 655, 801 A.2d at 1080. As we pointed out in Sullivan, “It is well settled in this State that misappropriation, by an attorney, of funds entrusted to his or her care ‘is an act infected with deceit and dishonesty and ordinarily will result in disbarment in the absence of compelling extenuating circumstances justifying a lesser sanction.’ ” Id. at 655-56, 801 A.2d at 1080.
Misappropriation was also the central issue in Attorney Grievance Comm’n v. Hayes, 367 Md. 504, 789 A.2d 119 (2002). Noting that the hearing judge did not find that the respondent in that case had a fraudulent intent and had not been charged with rule violations necessarily implicating fraud or dishonesty, the Court rejected Bar Counsel’s recommendation that the respondent be disbarred for violation of Rule 1.15 and other escrow account mishandlings. Instead, the Court determined that the appropriate sanction was an indefinite suspension with the right to seek reinstatement after ninety (90) days. Id. at 520, 789 A.2d at 129. It is true, of course, that the respondent in Attorney Grievance Comm’n v. Sachse, 345 Md. 578, 693 A.2d 806 (1997) was found to have acted incompetently, in violation of Rule 1.1, in the handling of a trust fund created by a will and to have used trust monies for a purpose other than the one for which it was entrusted, in violation of Md.Code (1989, 1995 Replacement Vol.) § 10-306 of the Business Occupations and Professions Article; however, the matter on which both the Court and Bar Counsel were chiefly focused was whether, in representing the trust, the respondent had a conflict of interest, in violation of Rule 1.7,16 a finding that the hearing court declined to make. Id. at 589-92, 693 A.2d at 812-13. The Court sustained Bar Counsel’s *536exception to that finding and, for the violation of Rule 1.7(b) and § 10-306, held that the proper sanction was indefinite suspension with the right to apply for readmission in one year. Id. at 594, 693 A.2d at 814.
The conduct of the attorney in Attorney Grievance Comm’n v. Owrutsky, 322 Md. 334, 587 A.2d 511 (1991) is more egregious. There, the attorney was careless and neglectful in the handling of more than one estate and trust. Moreover, in addition to taking fees from the estates before, and in some cases without, approval of the Orphans’ Court, he made a loan to himself from trust funds. The Court commented that these transgressions were “perilously close to misappropriation of funds for which, in the absence of extenuating circumstances, disbarment is ordinarily the appropriate sanction.” Id. at 355, 587 A.2d at 521. In view of the attorney’s nearly thirty years at the bar with no prior disciplinary history, the Court concluded that a lengthy suspension, three years, was an appropriate sanction.
The sanction imposed in Attorney Grievance Comm’n v. Seiden, 373 Md. 409, 818 A.2d 1108 (2003), indefinite suspension with the right to apply for readmission after ninety days, is more in line with the position that I take than with the sanction imposed in this case. As in this case, violations of Rules 1.1, 1.15, and 8.4(d) were involved in Seiden. It is also significant that, when we heard the case, the respondent in that case had not filed a Fee Petition and thus still had not kept the disputed fee in an escrow account. Id. at 424, 818 A.2d at 1117. Nevertheless, we acknowledged and gave effect to mitigating evidence that justified a lesser sanction than the three-year suspension recommended by Bar Counsel:
“This is respondent’s first disciplinary proceeding in over 24 years of practicing law. Respondent ... was not charged with violations of MRPC 8.4(b) and (c), thus he did not intentionally misappropriate the monies of the complainant. He is remorseful for his conduct and has been cooperative throughout these proceedings. Respondent was also extremely ill from December of 2000 through mid-April of 2001, which, according to respondent, prevented him from *537filing a Fee Petition during that time. Respondent’s conduct directly resulted from his representations of a particularly difficult client and will unlikely be repeated, as evidenced by his many years of practice without being charged in a disciplinary proceeding.”
Id. at 425, 818 A.2d at 1117.
I believe that any sanction beyond a short period of suspension, thirty to sixty days, is punishment, which does not serve the purpose of protecting the public.
I dissent.

. Rule 1.1 Competence
A lawyer shall provide competent representation to a client. Competent representation requires the legal knowledge, skill, thoroughness and preparation reasonably necessary for the representation.

. Rule 1.15(b). Safekeeping property
Upon receiving funds or other property in which a client or third person has an interest, a lawyer shall promptly notify the client or *523third person. Except as stated in this Rule or otherwise permitted by law or by agreement with the client, a lawyer shall promptly deliver to the client or third person any funds or other property that the client or third person is entitled to receive and, upon request by the client or third person, shall promptly render a full accounting regarding such property.

. Rule 8.4 Misconduct
It is professional misconduct for a lawyer to: (d) engage in conduct that is prejudicial to the administration of justice; ...

. The hearing judge did not find a violation of Rule 1.1, determining that the conduct on which the majority relies for that purpose established the 8.4(d) violation, that it was prejudicial to the administration of justice. Because the mishandling, whether negligent or the result of a degree of incompetence does impact adversely the perception of the client of the justice system, I do not believe that the hearing judge was clearly erroneous in so concluding. Significantly, as the majority recognizes,' "the gravity of misconduct is not measured solely by the number of rules broken but is determined largely by the lawyer’s conduct.’ ” 376 Md. at 520, 830 A.2d at 486, quoting Attorney Grievance Comm’n v. Briscoe, 357 Md. 554, 568, 745 A.2d 1037, 1044 (2000) (quoting Attorney Grievance Comm’n v. Milliken, 348 Md. 486, 519, 704 A.2d 1225, 1241 (1998)). It does not apply that teaching in this case, however. Instead, by sustaining the exception of the Attorney Grievance Commission, the petitioner, with respect to the competency charge, and then imposing the harsh punishment, the majority in effect piles on, or at least appears to.

. To be sure, this Court has held, as the majority opinion points out, 376 Md. at 515-16, 830 A.2d at 483-84, that the failure properly to handle withholding taxes is conduct prejudicial to the administration of justice, but that fact does not mean that such a finding must be made, especially when the conduct has been found to be another, appropriate violation. In all but one of the cases in which the handling of withholding taxes was an issue, cited by the majority, Attorney Grievance Comm’n v. Angst, 369 Md. 404, 800 A.2d 747 (2002); Attorney Grievance Comm’n v. Post, 350 Md. 85, 710 A.2d 935 (1998); Attorney Grievance Comm'n v. Baldwin, 308 Md. 397, 519 A.2d 1291 (1987), the 8.4(d) violation was found by the hearing court, and not by this Court. In Attorney Grievance Comm’n v. Clark, 363 Md. 169, 767 A.2d 865 (2001), as here, the Court sustained the petitioner’s exception to the hearing judge’s failure to find a violation of 8.4(d), but, unlike here, the hearing judge also did not find a violation of 1.15, a failure that the Court likewise corrected. Neither Attorney Grievance Comm’n v. Atkinson, 357 Md. 646, 745 A.2d 1086 (2000) nor Attorney Grievance Comm’n v. Gilland, 293 Md. 316, 443 A.2d 603 (1982) is relevant, as they both involve failure to file personal tax returns.

. Of the cases on which the majority relies, see 376 Md. 520-22, 830 A.2d at 486-87 (2003), only two, Attorney Grievance Comm’n v. Clark, 363 Md. 169, 767 A.2d 865 (2001) and Attorney Grievance Comm’n v. Baldwin, 308 Md. 397, 519 A.2d 1291 (1987), have any conceivable relevance. The others are cases involving the failure of the respondent to file personal income tax returns, Attorney Grievance Comm’n v. Atkinson, 357 Md. 646, 745 A.2d 1086 (2000), willful tax evasion. Attorney Grievance Comm’n v. Casalino, 335 Md. 446, 644 A.2d 43 (1994); Maryland State Bar Ass’n Inc., v. Callanan, 271 Md. 554, 318 A.2d 809 (19.74), and willful failure to file federal income taxes. Attorney Grievance Comm’n v. Gilland, 293 Md. 316, 443 A.2d 603 (1982). Clark, as discussed supra, is consistent with the position I take in this dissent. Baldwin is not inconsistent with my position when it is considered that the eighteen month suspension followed two prior disciplinary proceedings in which he had been sanctioned, a reprimand for failing to close an estate with reasonable diligence and an eighteen month suspension for failing to file federal income tax return. 308 Md. at 408-09, 519 A.2d at 1297.

. Rule 16-606 provides:
"An attorney or law firm shall maintain each attorney trust account with a title that includes the name of the attorney or law firm and that clearly designates the account as ‘Attorney Trust Account’ 'Attorney Escrow Account’, or 'Clients' Funds Account’ on all checks and deposit slips. The title shall distinguish the account from any other fiduciary account that the attorney or law firm may maintain and from any personal or business account of the attorney or law firm.”

. Rule 1.7, Conflict of Interest: General Rule, provides, in pertinent part:
"(b) A lawyer shall not represent a client if the representation of that client may be materially limited by the lawyer’s responsibilities to another client or to a third person, or by the lawyer’s own interests, unless:
"(1) the lawyer reasonably believes the representation will not be adversely affected; and
"(2) the client consents after consultation.”