Cleveland Metro. Bar Ass'n v. Wallace, 2016–0595.

• Decision Date: 01 September 2016
• Docket Number: No. 2016–0595.,2016–0595.
• Citation: 147 Ohio St.3d 338,65 N.E.3d 731 (Mem)
• Parties: CLEVELAND METROPOLITAN BAR ASSOCIATION v. WALLACE et al.
• Court: Ohio Supreme Court

147 Ohio St.3d 338

65 N.E.3d 731 (Mem)

CLEVELAND METROPOLITAN BAR ASSOCIATION

v.WALLACE et al.

No. 2016–0595.

Supreme Court of Ohio.

Submitted May 4, 2016.

Decided Sept. 1, 2016.

Buckley King, L.P.A., and John A. Hallbauer, Cleveland; James E. Young; and Heather M. Zirke, Bar Counsel, for relator.

Koblentz & Penvose, L.L.C., Richard S. Koblentz, Cleveland, and Nicholas E. Froning, for respondent.

PER CURIAM.

{¶ 1} Pursuant to Gov.Bar R. VII(5b), the Board on the Unauthorized Practice of Law has recommended that we approve a consent decree proposed by relator, Cleveland Metropolitan Bar Association, and respondents, Robert K. Wallace, Amy M. Wallace, and Tax Compliance Service, L.L.C., a.k.a. Tax Compliance Services. We accept the board's recommendation and approve the proposed consent decree as submitted by the parties, as follows:

1. On November 21, 2014 the Cleveland Metropolitan Bar Association, pursuant to Gov. Bar R. VII(5), filed a complaint, as Relator, against Respondents Robert K. Wallace, Amy M. Wallace aka Mimi Wallace, and Tax Compliance Service, LLC aka Tax Compliance Services alleging that they engaged in the unauthorized practice of law in Ohio by preparing complaints against the valuation of real property for filing with county boards of revision throughout Ohio, by filing notices of appeal from decisions of county boards of revision to the Ohio Board of Tax Appeals, proposing settlements of such cases, and proposing and preparing hearing waivers.

2. Respondents Robert K. Wallace and Amy M. Wallace ("Wallaces") are individuals who live in Strongsville, Ohio, and both are not, and never have been, attorneys admitted to practice, granted active status, or certified to practice law in the State of Ohio pursuant to Gov. Bar R. I, IIor III, nor were either of them ever admitted to the practice of law in another state. Respondent Tax Compliance Service, LLC, which is also known as Tax Compliance Services ("TCS") is not, and never has been, a corporate entity, but it is registered with the Ohio Secretary of State as a limited liability partnership. The Wallaces on their tax returns have treated TCS as a partnership owned fifty percent by each of them.

3. Wallaces, individually and doing business as TCS, have rendered legal services in the State of Ohio and Respondent Robert K. Wallace admitted on deposition to rendering such services. Additionally, Respondents solicited for their business residents throughout the state of Ohio. Examples of Respondents' solicitation and engagement forms and examples of board of revision complaints and notices of appeal to the Ohio Board of Tax Appeals were attached as exhibits to Relator's complaint.

4. Numerous, but not all, tax assessment complaints and notices of appeal and other documents prepared by Wallaces showed then Ohio-admitted attorney Rami M. Awadallah ("Awadallah") as attorney for the property owner. At all times relevant, Awadallah maintained an office in Akron, Ohio, but many of the documents prepared by Wallaces showed his address as a Cleveland, Ohio post office box rented and controlled by Wallaces. All customer or client matters for real estate tax assessment complaint proceedings and appeals originated with Wallaces not Awadallah, who was paid

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