Wisconsin Lawyer
Vol. 80, No. 2, February 2007
On Jan. 19, the Wisconsin Supreme Court dismissed the Wisconsin Department of Revenue (DOR) petition 06-05 to amend SCR 40.06 establishing a process to suspend or deny the law license of a lawyer certified as delinquent in paying state taxes.
The supreme court addressed the matter by adding a new comment to SCR 20:8.4 Misconduct as part of its Jan. 5 order finalizing the revisions to SCR Chapter 20, the Rules of Professional Conduct for Attorneys. The court's comment to this rule states, "Intentional violation of tax laws, including failure to file tax returns or failure to pay taxes may violate SCR 20:8.4(f), absent a showing of inability to pay. In re Disciplinary Proceedings Against Cassidy, 172 Wis. 2d 600, 493 N.W.2d 362 (1992)." The court appears to be putting attorneys on notice that they may be disciplined not only for failing to file a tax return but also for failing to pay taxes if they cannot show they are unable to pay.
The State Bar opposed the original DOR petition as requested by the Professional Ethics, Professionalism, and Lawyer Regulation Study committees. New SCR Chapter 20 is effective July 1, 2007. See Wisconsin's New Rules of Professional Conduct for Attorneys.
Wisconsin Lawyer
