Matter of Chastain

In this attorney disciplinary matter, respondent conditionally admits to engaging in misconduct and agrees to a retroactive suspension from the practice of law for ninety days.1 We accept the conditional admission.

Respondent pled guilty to three counts of failure to make and file a South Carolina Income Tax return for the tax years 1989, 1990, and 1993 in violation of S.C.Code Ann. § 12-54-40(b)(6)(c) (Supp.1996). Respondent was sentenced to concurrent terms of imprisonment of one year and/or a fine of $10,000, provided that the sentence would be suspended upon one year probation and the…