Thursday, January 26, 2017

An attorney who had previously been suspended was disbarred by the Louisiana Supreme Court for a federal false tax filing offense.

Respondent testified that he was at an all-time low period in life when he committed the crime to which he pleaded guilty. As a result of years of physical and emotional abuse by his wife, he was depressed and anxious. He was also going through a divorce, owed back taxes, was maintaining two households, and was very angry at the government. For a short time, he received treatment for his depression through counseling with Dr. David Govener and through the use of antidepressants prescribed by Dr. Thomas Williams. Respondent testified he does not feel he is currently suffering from depression or anxiety. He also testified that he never anticipated receiving any refunds from his filing of fraudulent tax returns. He served eighteen months in prison, lived in a halfway house to serve 3.2 months of his sentence, and served 2.8 months of house confinement to conclude his sentence. He also consented to his interim suspension from the practice of law on February 26, 2014.

Dr. Govener was accepted as an expert in marriage and family therapy. He testified that he and respondent initially had a professional acquaintance that developed into a friendship. In 2008, he became concerned about respondent’s mental health because of anti-government statements respondent was making, and he suggested respondent engage in counseling. He counseled respondent for some time and referred him to Dr. Williams for a prescription for antidepressants. Dr. Govener testified that respondent suffered from a major depressive disorder with psychotic features. However, this diagnosis has resolved, and respondent is highly unlikely to repeat the type of behavior that led to the formal charges against him. Finally, Dr. Govener testified that respondent is no longer in treatment with him.

Attorney Robert Lee testified that he and respondent shared office space as practicing attorneys for approximately twenty years. Mr. Lee testified that respondent went above and beyond to help his clients with all aspects of their lives during his representation. He also testified that, on several occasions, respondent came to his house late at night or showed up at the office with evidence he had been the victim of physical abuse.

As to sanction

Here, respondent stands convicted of one count of making false, fictitious, or fraudulent claims to the IRS, arising out of his ill-advised effort to employ an "OID scheme" to claim more than $9.7 million in tax refunds over four years. In connection with his criminal conviction, respondent has acknowledged violating Rules 8.4(a), 8.4(b), and 8.4(c) of the Rules of Professional Conduct.

Through his guilty plea, it has been established that respondent knowingly presented a false claim to the IRS. The nature of respondent’s crime calls for a baseline sanction of disbarment under the ABA’s Standards for Imposing Lawyer Sanctions. In light of the aggravating factors present, especially respondent’s prior disciplinary record, we find that a downward deviation from the baseline is not warranted.

Accordingly, we will adopt the disciplinary board’s recommendation and disbar respondent, retroactive to the date of his interim suspension.

(Mike Frisch)

https://lawprofessors.typepad.com/legal_profession/2017/01/an-attorney-who-had-previously-been-suspended-was-disbarred-by-the-louisiana-supreme-court-for-federal-false-tax-filing-offen.html