In 2013, we indefinitely suspended him from the practice of law, with no right to petition for reinstatement for a minimum of 20 months. In re Sea (Sea I ), 832 N.W.2d 851, 852 (Minn. 2013) (order). He was suspended due to his federal conviction for filing materially false federal income-tax returns, in violation of Minn. R. Prof. Conduct 8.4(b) ("commit[ting] a criminal act that reflects adversely on the lawyer’s honesty, trustworthiness, or fitness as a lawyer in other respect"), and 8.4(c) ("engag[ing] in conduct involving dishonesty, fraud, deceit, or misrepresentation").

We have imposed lengthy periods of suspension on lawyers convicted of felonies for filing false tax returns. SeeIn re Sea , 832 N.W.2d 851, 851-52 (Minn. 2013) (order) (imposing an indefinite suspension for a minimum of 20 months on an attorney convicted of filing materially false federal income tax returns); In re McCloud , 826 N.W.2d 529, 529 (Minn. 2013) (order) (imposing a 2-year suspension, retroactive to the date the lawyer began serving his prison sentence, on an attorney convicted of intentional concealment of income from the taxing authority and filing a materially false federal income tax return); In re Jones , 763 N.W.2d 38, 38 (Minn. 2009) (order) (imposing a 3-year suspension on an attorney who was convicted of filing a false federal income tax return).

The court indefinitely suspended petitioner Bobby Gordon Onyemeh Sea from the practice of law for a minimum of 20 months, effective as of May 21, 2013, with no right to petition for reinstatement until November 2014. In re Sea, 832 N.W.2d 851, 852 (Minn.2013) (order). Petitioner applied for reinstatement in May 2015, and a hearing was held before a panel of the Lawyers Professional Responsibility Board. The panel found that petitioner has proven by clear and convincing evidence that he is morally fit to resume the practice of law.