Summary
The Supreme Court of Ohio considered attorney-discipline charges arising from Donald J. Ezzone's misdemeanor conviction for failing to file a federal income tax return. The court found that the conviction violated DR 1-102(A)(4) and imposed a one-year suspension from practice, stayed subject to a one-year probation, resolution of his federal tax debt, reporting requirements, and no further misconduct. Costs were taxed to the respondent.
Topics
Practice areas
Questions Presented
- Whether an attorney's conviction for failing to file a federal income tax return violated DR 1-102(A)(4).
- Whether, in light of the stipulated mitigating factors, a one-year suspension from the practice of law should be stayed subject to conditions and supervised probation.
Holdings
- Ezzone's conviction for failing to file his federal income tax return constituted a violation of DR 1-102(A)(4).
- A one-year suspension from the practice of law, stayed in its entirety during a one-year probation period on conditions that respondent resolve his federal tax debt, report periodically on compliance, and commit no further misconduct, was appropriate.
Key quotations
“Accordingly, respondent is hereby suspended from the practice of law in Ohio for one year; however, this suspension is stayed on the conditions that (1) he serve a one-year probation period during which he resolves his federal tax debt and periodically reports to verify his progress to a supervisory person or entity designated by the board, and (2) he commit no further misconduct during the stayed suspension.” (¶ 7)
Factual background
Ezzone, an Ohio attorney, pleaded guilty to one misdemeanor count of failing to file a federal income tax return in violation of 26 U.S.C. § 7203. He received six months of home confinement and one year of probation, and later submitted a payment-plan proposal to the IRS. The parties stipulated that he had no prior professional discipline, cooperated with the investigation, accepted responsibility, and had a well-regarded professional character.
Procedural history
The Lake County Bar Association charged Ezzone with violating DR 1-102(A)(4). A panel of the Board of Commissioners on Grievances and Discipline accepted the parties' consent-to-discipline agreement and recommended a one-year suspension stayed on conditions. The board accepted the panel's recommendation, and the Supreme Court of Ohio adopted the finding of misconduct and imposed the stayed suspension with supervised probation.