Opinion
D.D. No. 82-31
Decided April 27, 1983.
Attorneys at law — Misconduct — One-year suspension — Willful failure to file federal income tax returns.
ON CERTIFIED REPORT by the Board of Commissioners on Grievances and Discipline.
The Ohio State Bar Association (relator) filed a complaint against Joseph Loha, Jr. (respondent), charging him with violating DR 1-102(A)(4) and (6) of the Code of Professional Responsibility, for failing to file federal income tax returns for the years 1975, 1976 and 1977. Respondent denied that his conduct was willful or violative of any Disciplinary Rules. On August 27, 1982, a private hearing was held before a panel of the Board of Commissioners on Grievances and Discipline (board).
DR 1-102 provides in part:
"(A) A lawyer shall not:
"* * *
"(4) Engage in conduct involving dishonesty, fraud, deceit, or misrepresentation.
"* * *
"(6) Engage in any other conduct that adversely reflects on his fitness to practice law."
The record reflects that on April 8, 1981, an information was filed in the United States District Court, Northern District of Ohio, Eastern Division, by the United States Attorney. The information charged that Joseph Loha, Jr., violated Section 7203, Title 26, of the United States Code, by willfully and knowingly failing to file federal income tax returns for the calendar years 1975, 1976 and 1977.
On December 7, 1981, respondent entered pleas of nolo contendere to the aforementioned charges. As a result, respondent was found guilty and sentenced to be placed on probation for two years. Respondent also was required to pay a $3,000 fine.
The evidence adduced at the hearing indicated:
1. Respondent admitted his failure to file tax returns for 1975, 1976 and 1977.
2. Respondent was greatly concerned about his wife's failing health during the years the returns were not filed.
3. Respondent also had failed to file returns for years other than 1975, 1976 and 1977.
4. Respondent had a commendable record as a prosecutor and his reputation in the community was one of honesty and diligence.
5. Respondent had fully cooperated with the federal authorities by filing past required returns and making past due payments.
Based on the evidence, the board found that respondent violated DR 1-102(A)(4), by willfully failing to file the required federal income tax returns. The board recommended that respondent be suspended from the practice of law for a one-year period.
This matter is now before the court for consideration of the board's report and respondent's objections to the recommended sanction.
Mr. John R. Welch, Mr. Albert L. Bell, Ms. Cathy M. Armstrong and Mr. Taliesin E. Evans, for relator.
Mr. Ralph A. Miller, for respondent.
Upon a careful review of the record in this case, we conclude that there is ample evidence to support the board's finding that respondent violated DR 1-102(A)(4) of the Code of Professional Responsibility. Furthermore, we find the sanction of a suspension for a one-year period to be an appropriate and reasonable penalty under the circumstances of this case. Columbus Bar Assn. v. Wolfe (1982), 70 Ohio St.2d 55 [24 O.O.3d 113]. Accordingly, it is the judgment of this court that respondent be suspended from the practice of law for a period of one year.
Judgment accordingly.
CELEBREZZE, C.J., W. BROWN, SWEENEY, WEBER, HOLMES, C. BROWN and J.P. CELEBREZZE, JJ., concur.
WEBER, J., of the Second Appellate District, sitting for LOCHER, J.