Opinion
No. D.D. 87-35
Submitted April 13, 1988 —
Decided August 31, 1988.
Attorneys at law — Misconduct — One-year suspension — Failure to file federal income tax returns.
ON CERTIFIED REPORT by the Board of Commissioners on Grievances and Discipline of the Bar, No. 18-87-B.
On June 9, 1987, relator, Disciplinary Counsel, filed a complaint alleging two counts of misconduct against respondent, John W.E. Bowen. Count I alleged that, on April 2, 1987, respondent pled guilty to and was convicted of failing to file a federal income tax return for the year 1982, a violation of Section 7203, Title 26, U.S. Code, and thereby violated DR 1-102(A)(3) (engaging in illegal conduct involving moral turpitude), 1-102(A)(5) (engaging in conduct prejudicial to the administration of justice), and 1-102(A)(6) (engaging in conduct that adversely reflects on an attorney's fitness to practice law). Count II similarly alleged that respondent did not file income tax returns as required by federal law for any of the years 1980, 1981, or 1983, and that, as of October 9, 1986, he had not filed returns for the years 1984 and 1985. Relator charged that this conduct violated DR 1-102(A)(3), 1-102(A)(5), and 1-102(A)(6).
Respondent answered the complaint on October 19, 1987, by admitting both the facts and the disciplinary violations alleged.
The matter was heard by a panel of the Board of Commissioners on Grievances and Discipline of the Bar on October 23, 1987. Respondent presented six character witnesses for the board's consideration. They testified extensively about respondent's professional achievements, integrity, and community service. Also supplied was a substantial collection of correspondence documenting that respondent's legal skills and personal attributes were highly regarded by members of the judiciary, as well as by respondent's colleagues and acquaintances.
Respondent also testified during the disciplinary hearing. Expressing his remorse, he explained his misconduct as being the result of demanding professional commitments, financial difficulties, and, to a lesser degree, procrastination. He assured the board that he had kept accurate financial records and that he had always intended to file his income tax returns.
The board found that respondent violated DR 1-102(A)(3), 1-102(A)(5), and 1-102(A)(6). It also acknowledged authority that prescribed a one-year suspension in response to similar, and in some cases, less serious misconduct. Nevertheless, the board recommended that respondent be publicly reprimanded.
J. Warren Bettis, disciplinary counsel, and Mark H. Aultman, for relator.
Jones, Day, Reavis, Pogue, Robert M. Duncan, Vorys, Sater, Seymour Pease and John C. Elam, for respondent.
Having reviewed the record, we conclude that respondent violated the aforementioned Disciplinary Rules. However, to adopt the board's recommended sanction, we would necessarily be required to deviate substantially from the precedent established by this court.
Respondent's accomplishments as a practitioner, public servant, and community volunteer have made him a respected member of the bar in this state. However, this court cannot overlook the precedent establishing the sanction for a lawyer's failure to comply with the federal income tax laws. See, e.g., Toledo Bar Assn. v. Stichter (1985), 17 Ohio St.3d 248, 17 OBR 484, 478 N.E.2d 1322 (one-year suspension); Bar Assn. of Greater Cleveland v. Litt (1983), 5 Ohio St.3d 98, 5 OBR 178, 449 N.E.2d 429 (one-year suspension); Ohio State Bar Assn. v. Loha (1983), 4 Ohio St.3d 190, 4 OBR 467, 447 N.E.2d 1306 (one-year suspension); Cincinnati Bar Assn. v. Mittendorf (1983), 4 Ohio St.3d 123, 4 OBR 369, 447 N.E.2d 103 (one-year suspension); and Columbus Bar Assn. v. Wolfe (1982), 70 Ohio St.2d 55, 24 O.O. 3d 113, 434 N.E.2d 1096 (one-year suspension). Our decision today is controlled by that authority.
Accordingly, we order that respondent be suspended from the practice of law in Ohio for a period of one year. Costs taxed to respondent.
Judgment accordingly.
MOYER, C.J., SWEENEY, LOCHER, HOLMES, WRIGHT and MCMANAMON, JJ., concur.
DOUGLAS, J., dissents.
ANN MCMANAMON, J., of the Eighth Appellate District, sitting for H. BROWN, J.