In re Flowers

Summary

The South Carolina Supreme Court disciplines James David Flowers for failing to file state and federal income tax returns for tax years 2007 through 2010. The court imposes a ninety-day suspension, retroactive to February 17, 2012, conditions reinstatement on payment of delinquent taxes, and orders payment of proceeding costs.

Holdings

1. Respondent's admitted failure to file state and federal income tax returns violated Rule 8.4(b) of the Rules of Professional Conduct and constituted grounds for discipline under Rules 7(a)(1) and 7(a)(5) of the Rules for Lawyer Disciplinary Enforcement.
2. A ninety-day definite suspension was the appropriate sanction, retroactive to February 17, 2012, the date Respondent filed his delinquent state and federal tax returns. Respondent could not seek reinstatement until he paid the delinquent taxes in full and filed proof of payment with the Commission on Lawyer Conduct, and he was required to pay the costs of the proceedings.

Questions Presented

1. Whether Respondent's failure to file state and federal income tax returns constituted professional misconduct under Rule 8.4(b) of the Rules of Professional Conduct and grounds for discipline under Rules 7(a)(1) and 7(a)(5) of the Rules for Lawyer Disciplinary Enforcement.
2. What sanction was appropriate for Respondent's admitted misconduct.

Disposition

other