Sex And Taxes

A definite suspension of six months has been imposed by the South Carolina Supreme Court

Respondent had a close relationship with Complainant and Complainant’s wife (Wife) for over twenty years. Respondent also represented Complainant and Wife in a legal matter in 2010. Since the representation in 2010, Respondent occasionally prepared deeds, notes, and mortgages for Complainant from 2015 through 2023 and sent a letter on Wife’s behalf on April 3, 2023, referring to Wife as his client. Between 2017 and 2023, Respondent engaged in an intimate relationship with Wife that included having sexual relations on two occasions in 2017 and 2019. Respondent and Wife engaged in text messages that were sexual in nature during the relationship. Respondent represents that he regrets having an intimate relationship with Wife.

Respondent further admits that he failed to file his federal and state income tax returns for the past ten years. Respondent represents that he engaged a Certified Public Accountant and has now filed outstanding returns for all tax years except 2023, which is due to be filed in February 2025. There are no pending criminal charges against Respondent.

Sanction

We find a six-month definite suspension is appropriate in this matter, given the scope and duration of Respondent’s misconduct and his prior disciplinary history. See In re Williams, 439 S.C. 126, 886 S.E.2d 220 (2023) (imposing a ninety-day definite suspension for attorney’s failure to file state income tax returns for four tax years); see also In re Anderson, 433 S.C. 240, 857 S.E.2d 888 (2021) (publicly reprimanding attorney for engaging in a sexual relationship with a client); In re Atwater, 397 S.C. 518, 530, 725 S.E.2d 686, 692˗93 (2012) (explaining that an attorney’s prior disciplinary history is an aggravating factor); cf. In re Moses, 416 S.C. 1, 8˗9, 785 S.E.2d 364, 368˗369 (2016) (explaining that a pattern of misconduct occurring “over an extended period of time” warrants an increased sanction)

(Mike Frisch)