Court Opinion

ID: 8293434
Source: CourtListenerOpinion
Date Created: 2022-10-17 10:54:32.162342+00
Date Added: 2024-06-11T13:54:54.033204
License: Public Domain

In this attorney disciplinary matter, respondent conditionally admits to engaging in misconduct and agrees to a retroactive suspension from the practice of law for ninety days.1 We accept the conditional admission.
Respondent pled guilty to three counts of failure to make and file a South Carolina Income Tax return for the tax years 1989, 1990, and 1993 in violation of S.C. Code Ann. § 12-54-40 (b)(6)(c) (Supp. 1996). Respondent was sentenced to concurrent terms of imprisonment of one year and/or a fine of $10,000, provided that the sentence would be suspended upon one year probation and the performance of 80 hours of community service.
The failure to file a tax return is a serious crime as set forth in Paragraph 2 (P) of the Rule on Disciplinary Procedure, former Rule 413, SCACR. By his conduct, respondent has violated Rule 8.4 of the Rules of Professional Conduct, Rule 407, SCACR, by committing a criminal act that reflects adversely upon his honesty, trustworthiness and fitness as a lawyer and has violated Paragraph 5(E), of the Rule on Disciplinary Procedure, former Rule 413, SCACR, by engaging in conduct tending to bring the courts or legal profession into disrepute. *Page 175 
In our opinion, respondent's misconduct warrants a definite suspension from the practice of law for ninety days. Accordingly, respondent is suspended for ninety days, retroactive from the date of this opinion.
DEFINITE SUSPENSION.
1 Respondent's license to practice law was suspended for a two year period effective March 17, 1994. In the Matter ofChastain, 316 S.C. 438, 450 S.E.2d 578 (1994). Respondent has not sought to have his license reinstated.