People v. McIntyre, 97SA206

• Decision Date: 11 August 1997
• Docket Number: No. 97SA206,97SA206
• Citation: 942 P.2d 499
• Parties: 97 CJ C.A.R. 1465 The PEOPLE of the State of Colorado, Complainant, v. Keith A. McINTYRE, Attorney-Respondent.
• Court: Colorado Supreme Court

Page 499

942 P.2d 499

97 CJ C.A.R. 1465

The PEOPLE of the State of Colorado, Complainant, v. Keith A. McINTYRE, Attorney-Respondent.

No. 97SA206.

Supreme Court of Colorado En Banc.

Aug. 11, 1997.

Linda Donnelly, Disciplinary Counsel, James S. Sudler, Assistant Disciplinary Counsel, Denver, for Complainant.

Jerry C. Daniel, Greeley, for Attorney-Respondent.

PER CURIAM.

In this lawyer discipline case, the parties have executed a stipulation, agreement, and conditional admission of misconduct pursuant to C.R.C.P. 241.18. The conditional admission recommended that the respondent be suspended for six months and be required to petition for reinstatement. An inquiry panel of the supreme court grievance committee approved the conditional admission and the recommended discipline. We accept the conditional admission and the recommendation of discipline.

I.

The respondent was admitted to practice law in this state in 1971. He is currently on disability inactive status. See C.R.C.P. 241.19. The conditional admission states that the respondent was the sole proprietor of a law practice in Greeley and Eaton, Colorado, but that he recently closed the practice because of health problems.

Between the third quarter of 1993 and the fourth quarter of 1995, the respondent became liable for approximately $55,000 in unpaid federal withholding taxes for his employees. This total represents the amount that the respondent represented that he withheld from his employees, and which he was required to pay to the federal government.

The respondent's bookkeeper states that although she reminded the respondent of the amounts due and owing to the federal government, he regularly failed to make the required deposits. He did not pay the government the income taxes he withheld and he did not have the money to pay these amounts when due.

In addition, the respondent failed to file personal federal income tax returns for the years 1993, 1994, and 1995. The respondent and his wife currently owe the federal government $19,000, including penalties and interest for his 1992 federal income tax. While he understands that he is ultimately responsible for his current tax problems, the respondent blames his bookkeeper and his accountant for failing to keep him abreast of the situation. The respondent claims that because of this and his health problems, the present situation developed before he was aware of its gravity.

In any event, the respondent has admitted that his conduct violated Colo. RPC 8.4(h) (engaging in conduct that adversely reflects on the lawyer's fitness to practice law), and C.R.C.P. 241.6(5) (violating the criminal laws of a state or of the United States).

II.

The inquiry panel approved the conditional admission including the recommended discipline. The conditional admission indicates that in addition to the six-month period of suspension, the respondent has stipulated that he will undergo a reinstatement hearing to demonstrate that "he has satisfied the U.S. Internal Revenue Service and the Colorado Department of Revenue concerning any and all tax matters." Because he is currently on disability inactive status, the respondent acknowledges that, if he is reinstated from the six-month disciplinary suspension, he will also be required to undergo reinstatement proceedings under C.R.C.P. 241.23 and establish that the disability is removed and that he is competent to resume the practice of law. See C.R.C.P. 241.23(a).

In People v. Holt, 832 P.2d 948, 950-51 (Colo.1992), we suspended the lawyer for one year and one day for failing to file personal state and federal income tax returns, failing to pay federal withholding taxes for his professional corporation, and using cocaine, even though the lawyer's conduct had not resulted in criminal charges or convictions and...