Summary
The Supreme Court of Ohio approved a consent decree concerning the unauthorized practice of law by Ryan, L.L.C. and Brett Koch. The respondents admitted that they improperly prepared and filed a notice of appeal and appeared on behalf of Owens Corning before the Ohio Department of Taxation Board of Tax Appeals, and the court enjoined them from similar activities, required notice to Owens Corning, and assessed costs.
Topics
Practice areas
Questions Presented
- Whether the respondents' preparation and filing of a notice of appeal and appearance on behalf of a client before the Ohio Department of Taxation Board of Tax Appeals constituted the unauthorized practice of law.
- Whether the Supreme Court of Ohio should approve the parties' proposed consent decree and impose the specified injunction, notice requirement, and costs.
Holdings
- Respondents' preparation and filing of a notice of appeal and appearance on behalf of a client before the Ohio Department of Taxation Board of Tax Appeals constituted the unauthorized practice of law in Ohio.
- The Supreme Court of Ohio approved the proposed consent decree, enjoined respondents from activities constituting the unauthorized practice of law, required written notice to Owens Corning, and assessed costs against respondents.
Key quotations
“We accept the board’s recommendation and approve the proposed consent decree submitted by the parties” (at 1)
“Respondents are enjoined from all activities that constitute the unauthorized practice of law” (at 3)
Factual background
Ryan, L.L.C., a Delaware limited liability company, and its employee Brett Koch were not authorized to practice law in Ohio. On or about November 18, 2009, they prepared and filed a notice of appeal on behalf of Owens Corning before the Ohio Department of Taxation Board of Tax Appeals and appeared for the client there. The conduct was limited to that single action, and Owens Corning withdrew the appeal after respondents were notified of the allegations.
Procedural history
The Ohio State Bar Association investigated respondents' alleged unauthorized practice of law and filed a complaint. The parties proposed a consent decree, and the Board on the Unauthorized Practice of Law recommended that the Supreme Court of Ohio approve it. The court accepted the recommendation, approved the decree, enjoined respondents from unauthorized practice, required notice to Owens Corning, and assessed costs.