“How To Make Money And Stay Out Of Trouble”

An attorney has been suspended for three months by a justice of the Massachusetts Supreme Judicial Court for misconduct in connection with two estates.

From the Board of Bar Overseers report

The only rule violations the committee found in connection with the estate tax returns for either of the two estates concerned notice of an additional assessment of interest and penalties on the Mello estate, While the respondent had paid interest and penalties when he filed that estate tax return, the Department of Revenue later sent him a notice of an additional assessment of about $2,200, The committee did not credit the respondent’s testimony that he had sent DORa written objection to the assessment based on the release of an estate tax lien DOR had issued, When he received the notice, he was still representing the co”executors of the second estate, and he was still executor of the first estate, He did not pay the additional assessment, and he did not notify ,his clients about it, About three weeks after the respondent received the notice, the co~ executors demanded that the respondent tum over the Mello file to successor counsel. Successor counsel learned of the additional assessment from a copy of the notice in the respondent’s file, She caused it to be paid. The committee found that the respondent’s failure either to pay the additional assessment or to notify his clients of it violated Mass, R, Prof, C. 1.3 (diligence), 1.4( a) (communicate with client), and 1.4(b) (explain matters to client for informed decision).

The suspension takes effect when the attorney is reinstated from an administrative suspension. The Board also proposed numerous conditions including

One of the courses shall be the M.C.L.E. course known as “How To Make Money And Stay Out Of Trouble.”

(Mike Frisch)