On Report and Recommendation of the Board on Professional Responsibility BDN 86-00
Before Terry, Steadman, and Schwelb, Associate Judges.
The opinion of the court was delivered by: Schwelb, Associate Judge
Submitted November 1, 2001
In this reciprocal discipline case originating in Maryland, the Board on Professional Responsibility has recommended that Rena V. Atkinson, a member of our Bar, be suspended from the practice of law for one year with the requirement that she demonstrate fitness to practice law prior to reinstatement. *fn1 The Board has also recommended that the fitness requirement be vacated in the event that Ms. Atkinson is summarily reinstated in Maryland.
The relevant facts are set forth in the opinion of the Maryland Court of Appeals, see note 1, supra, and synopsized in the Board's Report and Recommendation, which is attached hereto and made a part hereof. Neither Bar Counsel nor Ms. Atkinson has excepted to the Board's recommendation, and our review is therefore highly deferential. See In re Goldsborough, 654 A.2d 1285, 1288 (D.C. 1995). Accordingly, and substantially for the reasons stated by the Board, Rena V. Atkinson is hereby suspended from practice for a period of one year, and shall be required to demonstrate fitness to practice law as a condition of reinstatement. In the event that Ms. Atkinson is summarily reinstated to the practice of law in Maryland, she may apply for a vacatur of the fitness requirement.
REPORT AND RECOMMENDATION OF THE BOARD ON PROFESSIONAL RESPONSIBILITY
This is a reciprocal matter based on a decision of the Maryland Court of Appeals ordering that Respondent be indefinitely suspended from the practice of law, with the right to apply for readmission to practice after one year. Bar Counsel argues, and we agree, that Respondent should receive reciprocal discipline from the District of Columbia Court of Appeals.
Respondent is a member of the District of Columbia Bar, having been admitted on September 19, 1986. She is also a member of the Bar of the Court of Appeals of Maryland. The Attorney Grievance Commission of Maryland filed a complaint against Respondent, alleging (based on information provided to it by the Internal Revenue Service) that Respondent had failed to pay federal or state income taxes from the years 1988 through 1996 and had additionally failed to file federal or state tax returns for 1986 and 1987. The trial court to which the matter was referred found that Respondent had willfully, knowingly, and purposely failed to pay her taxes and file the returns, and that her conduct was dishonest. The Maryland Court of Appeals affirmed those determinations on appeal, and concluded based on those determinations that Respondent had violated Maryland Rules of Professional Conduct 8.4(b) (criminal conduct that reflects adversely on the lawyer's honesty, trustworthiness, or fitness as a la[w]yer), 8.4(c) (conduct involving dishonesty) and 8.4(d) (conduct prejudicial to the administration of justice). The Maryland Court of Appeals ordered that Respondent be indefinitely suspended from the practice of law with the right to apply to readmission to practice after one year. The Court concluded that suspension was in order because (a) Respondent had failed to pay her taxes despite the fact that she earned a comfortable income, as much as $61,000 in one year; (b) she had not made good on her obligations to pay her taxes and still owed the IRS money; (c) her practice was in estate and probate matters, areas heavily weighted towards taxes; and (d) she was aware of her obligation to pay taxes but ignored it. *fn3
On April 6, 2000, the District of Columbia Court of Appeals, acting pursuant to D.C. App. R. XI, § 11(d), and its customary practice involving D.C. Bar members who have been suspended from the practice of law elsewhere, entered an order suspending Respondent from the practice of law in the District of Columbia pending the final disposition of this proceeding, in which a determination is to be made whether reciprocal discipline should be imposed on Respondent in the District of Columbia. Respondent was informed by the Court of Appeals and by the Board on Professional Responsibility of her separate obligations to file two affidavits; first, the affidavit required by In re Goldberg, 460 A.2d 60 (D.C. 1994), stating whether she had practiced law in the District of Columbia since the date of the Maryland Court of Appeals' order and whether she intended to continue to do so; and second, the affidavit required by D.C. App. R. XI, § 14(g), required of all attorneys suspended from the practice of law or disbarred by the D.C. Court of Appeals (including those, like Respondent, suspended pending further proceedings based on reciprocal discipline), demonstrating, among other things, that the Respondent has fully complied with the provisions of the suspension order.
In response, on April 10, 2000, Respondent filed with the Board an affidavit indicating that she had practiced law in the District of Columbia since her Maryland suspension order and that she intended to continue to practice here, "but only in an effort to service [her] clients by completing as many matters as possible in the event of any reciprocal discipline by" the D.C. Court of Appeals. While that affidavit may have complied with Goldberg, it did not satisfy D.C. App. R. XI, § 14(g), given that Respondent has been suspended from the practice of law in the District of Columbia. Bar Counsel drew to Respondent's ...