In Re Petition For Disciplinary Action v. Daniel J. Moulton, A05-1865.

• Decision Date: 10 June 2010
• Docket Number: No. A05-1865.,A05-1865.
• Parties: In re Petition for DISCIPLINARY ACTION AGAINST Daniel J. MOULTON, a Minnesota Attorney, Registration No. 136888.
• Court: Minnesota Supreme Court

783 N.W.2d 168

In re Petition for DISCIPLINARY ACTION AGAINST Daniel J. MOULTON, a Minnesota Attorney, Registration No. 136888.

No. A05-1865.

Supreme Court of Minnesota.

June 10, 2010.

ORDER

On September 28, 2006, we suspended respondent Daniel J. Moulton from the practice of law for a minimum of 90 days for failing to timely file quarterly employer withholding tax returns and failing to timely pay employer withholding taxes. In re Moulton, 721 N.W.2d 900, 907 (Minn.2006). We allowed respondent to apply for reinstatement under Rule 18(f), Rules on Lawyers Professional Responsibility (RLPR), by attesting, among other things, that “respondent either has made an offer in compromise acceptable to the IRS or has entered into and remained in compliance with a repayment agreement with respect to the outstanding tax liabilities.” 721 N.W.2d at 907. After the IRS changed its procedures for processing offers in compromise, we allowed respondent to apply for reinstatement by filing an affidavit “attesting that respondent has submitted an offer in compromise to the IRS and has satisfied all conditions for IRS evaluation of the offer.” In re Moulton, 733 N.W.2d 777, 777 (Minn.2007).

Respondent has filed an affidavit attesting that he has satisfied all conditions for reinstatement as stated in our 2006 opinion, as modified by our 2007 order. The Director has no objection to respondent's reinstatement, subject to the conditions stated in our 2006 opinion and further subject to certain mutually agreed upon practice restrictions necessitated by injuries suffered by respondent in a January 2009 motor vehicle accident.

Based upon all the files, records, and proceedings herein,

IT IS HEREBY ORDERED that respondent Daniel J. Moulton is reinstated to the active practice of law, subject to payment of registration fees and the following terms and conditions:

a. Respondent is placed on unsupervised probation for the longer of: (1) two years from the date of filing of this order; or (2) until respondent has fully paid all past-due employer withholding tax liabilities for the Moulton Law Office and any other businesses for which respondent was required to collect, account for, and pay over taxes under 26 U.S.C. §§ 6672 or 7202 (2000), or for which respondent is personally liable for payment under Minn.Stat. § 270.101, subd. 1 (2008), or any lesser amount agreed to by the applicable taxing authority. Respondent shall report to the Director monthly concerning his progress in reaching agreements as to his outstanding tax liabilities.

b. Respondent

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