In Re Duncan

ORIGINAL DISCIPLINARY PROCEEDING

BENTON, Judge.

On July 28, 1992, Respondent Robert G. Duncan pleaded guilty to two misdemeanors of failure to pay federal income tax for 1988 and 1989. 26 U.S.C. § 7203. By the plea agreement, the United States dismissed the remaining two counts of failure-to-pay for 1986 and 1987, and agreed not to prosecute him for another tax offense. Respondent and his counsel agreed that if the case had reached trial, the United States “would have proven at least:”

That Duncan was from 1986 through 1989 engaged in the practice of law, and that he derived taxable income from…