In re Flanagan

Because of the unusual circumstances surrounding Douglas J. Flanagan’s failure to file federal income tax returns for 1981, 1982, *492and 1983, and his subsequent plea of guilty to one of the three counts,1 we agree with the special master’s recommendation that Flanagan be suspended for a period of thirty days.2

Decided September 8, 1988. William P. Smith III, General Counsel State Bar, Joe David Jackson, Assistant General Counsel State Bar, for State Bar of Georgia.

In making this recommendation, the special master determined that “even though the returns were intentionally neglected, they were…