In re Application of Harper

143 Ohio St. 3d 411, 2015-Ohio-3277 (Ohio 2015) · Supreme Court of Ohio · August 18, 2015 · No. 2014-1552

Summary

The Supreme Court of Ohio disapproved Byron Louis Harper's application to retake the Ohio bar examination. The court relied on his felony conviction for assisting in the preparation of fraudulent federal tax returns, incomplete and inaccurate disclosures in prior bar applications, financial irresponsibility, and evidence concerning his mental and physical disabilities. Harper was permanently barred from reapplying for admission to the Ohio bar.

Court
Supreme Court of Ohio
Writing for the Court
O'Connor, C.J.; Pfeifer, J.; O'Donnell, J.; Lanzinger, J.; Kennedy, J.; French, J.; O'Neill, J.
Jurisdiction
Ohio
Decision date
August 18, 2015
Docket number
2014-1552
Procedural posture
Harper objected to the Board of Commissioners on Character and Fitness's recommendation that his application to retake the Ohio bar examination be disapproved and that he be permanently barred from reapplying. The Supreme Court of Ohio reviewed the board's report and objections.
Standard of review
The applicant bears the burden of proving by clear and convincing evidence that he possesses the requisite character, fitness, and moral qualifications for admission. The court reviewed the board's findings and recommendation and determined that the record supported them.
Precedential value
Published opinion of the Supreme Court of Ohio
Parties
Byron Louis Harper v. Supreme Court of Ohio Board of Commissioners on Character and Fitness, Akron Bar Association
Disposition
other

Topics

tax fraudtax preparer liabilityadministrative lawappellate proceduretax

Practice areas

bar admission and character fitnessprofessional responsibilitytax crimesbankruptcy and financial responsibilitydisability and fitness to practice law

Questions Presented

  1. Whether Harper proved by clear and convincing evidence that he possessed the character, fitness, and moral qualifications required for admission to the Ohio bar.
  2. Whether the board's consideration of Harper's credit report and student-loan disability-discharge documents deprived him of due process.
  3. Whether Harper's past criminal conduct, lack of candor, financial irresponsibility, and asserted inability to work justified permanent disqualification from reapplying for admission.

Holdings

  1. Harper failed to prove by clear and convincing evidence that he possessed the character, fitness, and moral qualifications required for admission to the Ohio bar.
  2. The board's consideration of the documents did not deprive Harper of due process because he had an opportunity to address the underlying financial and medical issues, did not object to the request for the documents, submitted them himself, and did not offer or seek leave to offer rebuttal.
  3. Harper was permanently barred from reapplying for the privilege of practicing law in Ohio.

Key quotations

An applicant to the Ohio bar must prove by clear and convincing evidence that he or she “possesses the requisite character, fitness, and moral qualifications for admission to the practice of law.” (at 5)
We also order that Harper be forever precluded from reapplying for the privilege of practicing law in this state. (at 7)

Factual background

Harper had been convicted in federal court after pleading guilty to aiding and assisting in the preparation of at least 57 false federal income-tax returns for 19 clients, producing inflated refunds totaling $112,130. Although he knew of the IRS investigation before several bar applications, he failed to disclose his interactions with the IRS and minimized his role in the fraudulent returns. The board also found that he failed to disclose multiple dismissed bankruptcy filings and financial delinquencies, and that his own disability-discharge documentation and treating psychiatrist's certification showed physical and mental conditions rendering him unable to work and undermining his ability to practice law.

Procedural history

An Akron Bar Association admissions committee recommended disapproval of Harper's character and fitness. Harper appealed to the Board of Commissioners on Character and Fitness, whose panel held a hearing, found that he had not proved the requisite character and fitness by clear and convincing evidence, and recommended permanent disqualification; the board adopted that recommendation. The Supreme Court of Ohio overruled Harper's objections, adopted the board's findings, disapproved his application, and permanently barred him from reapplying.

Court Document

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