Committee on Professional Ethics & Conduct of the Iowa State Bar Ass'n v. Crawford

UHLENHOPP, Justice.

This appeal involves the late filing of income tax returns by an attorney.

Respondent Gerald W. Crawford practices law in Des Moines, Iowa. In 1979 he had adjusted gross income of $14,366, which required him to file federal and state income tax returns by April 15 and 30, 1980, respectively. He did not file returns by those dates, but he did file requests for extensions of time to file the returns. His untimely federal request was received by the Internal Revenue Service on May 11, 1980. If that request had been valid it would have expired on June 15, 1980. His state request…