Summary
The Oklahoma Supreme Court immediately suspended Eugene Robinson from practicing law after he pleaded guilty to nine federal felony counts involving the failure to account for and pay over employee withholding and FICA taxes. The Court found that the conduct involved dishonesty and breach of trust and facially demonstrated unfitness to practice law, while allowing Robinson to show cause why final discipline should not be imposed.
Topics
Practice areas
Questions Presented
- Whether Robinson's nine felony convictions for willfully failing to account for and pay over employee withholding and FICA taxes constituted conclusive grounds for discipline under Rule 7.2 of the Rules Governing Disciplinary Proceedings.
- Whether Robinson's conduct involving dishonesty and breach of trust facially demonstrated unfitness to practice law and warranted immediate interim suspension under Rule 7.3.
Holdings
- A certified copy of the guilty plea and criminal judgment constituted conclusive evidence of Robinson's commission of the charged crimes and sufficed as the basis for discipline under the Rules Governing Disciplinary Proceedings.
- Robinson's willful failure to remit employee withholding and FICA taxes, involving dishonesty and breach of trust, facially demonstrated unfitness to practice law and warranted immediate interim suspension.
Key quotations
“If good cause is not shown, the Court may by order immediately suspend the lawyer from the practice of law until further order of the Court.” (¶ 3)
“This Court orders that Eugene Robinson is immediately suspended from the practice of law.” (¶ 8)
Factual background
Robinson was responsible for ensuring that taxes withheld from his law firm's employees' paychecks were paid to the federal government. Over nine quarterly periods from October 2013 through December 2015, he withheld the taxes but did not remit them to the IRS, despite knowing of his obligation to do so. He pleaded guilty to nine felony counts and was ordered to pay $159,121.05 in restitution.
Procedural history
Robinson pleaded guilty in the United States District Court for the Northern District of Oklahoma to nine felony counts under 26 U.S.C. § 7202 for failing to account for and pay over employee withholding and FICA taxes. He received concurrent five-year terms of probation, eight months of home detention subject to exceptions, and an order to pay $159,121.05 in restitution. The Oklahoma Bar Association forwarded the certified criminal records under Rules 7.1 and 7.2 of the Rules Governing Disciplinary Proceedings, and, after considering Robinson's response to the show-cause order, the Oklahoma Supreme Court immediately suspended him from practicing law.
Remand instructions
No remand. Robinson was immediately suspended from the practice of law until further order of the court and was given until December 23, 2020, to show cause why a final order of discipline should not be imposed, request a hearing, or submit mitigating evidence.