Iowa Supreme Court Board of Professional Ethics and Conduct v. Engelhardt

Summary

The Iowa Supreme Court reviewed attorney-discipline proceedings arising from Stephen M. Engelhardt's repeated failures to timely file state income tax returns and employee withholding tax returns, as well as delays in responding to disciplinary authorities. The court found violations of the Iowa Code of Professional Responsibility and suspended Engelhardt's law license indefinitely, with no possibility of reinstatement for six months, while assessing costs against him.

Holdings

1. Engelhardt's Alford plea and resulting conviction precluded him from denying guilt of the offense, and his conduct violated DR 1-102(A)(5), which prohibits conduct prejudicial to the administration of justice.
2. Engelhardt violated DR 1-102(A)(5) by unreasonably delaying responses to the ethics board's requests for information after extensions had been granted or denied.
3. An indefinite suspension of Engelhardt's law license, with no possibility of reinstatement for six months, was warranted.

Questions Presented

1. Whether Engelhardt's failure to timely file income tax returns and employee withholding tax declarations violated the Iowa Code of Professional Responsibility.
2. Whether Engelhardt's delayed and inadequate responses to requests for information from disciplinary authorities constituted conduct prejudicial to the administration of justice.
3. What disciplinary sanction was appropriate in light of Engelhardt's tax-related criminal conviction, repeated filing failures, noncooperation, and mitigating circumstances.

Disposition

other