Tax Crimes Draw Suspension

Income tax crimes led to a 90-day suspension by the South Carolina Supreme Court

On July 30, 2021, Respondent was charged with four misdemeanor counts of failing to pay state income tax and file state income tax returns for the 2015, 2016, 2017, and 2018 tax years. Respondent timely self-reported his misconduct to ODC. The total unpaid tax amount was $14,165. Following his arrest, Respondent filed all outstanding tax returns and paid the taxes owed. On January 18, 2023, Respondent entered a guilty plea to one misdemeanor count of failing to pay state income tax and file a return.

Mitigation

In his affidavit in mitigation, Respondent explains that beginning in 2012, his mother’s mental and physical health began to deteriorate as her Alzheimer’s disease progressed. Respondent became healthcare power of attorney for both his aging parents and cared for their needs as best he could while maintaining a busy legal practice. Respondent admits he turned to alcohol “as an escape” and that he had become dependent on alcohol during the period of time in which he neglected his tax responsibilities. Respondent’s mother passed away in 2018.

Respondent has been sober since October 29, 2019, when he entered a six-week inpatient treatment program in Texas. Since completing inpatient treatment, Respondent continues to regularly attend AA meetings and entered into a one-year monitoring contract with LHL in August 2021. Respondent also serves as a mentor to others in recovery, including through AA and speaking to others not only at events in South Carolina but also at the facility in Texas where he received inpatient treatment. Respondent has also developed a faith-based approach to overcoming conflict and enhancing mental and emotional well-being, and he has attended a program focused on restorative practices to resolve conflict.

(Mike Frisch)