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

LAYORATO, Justice.

In this attorney disciplinary proceeding, the Grievance Commission found that Robert W. Matías knowingly and willfully failed to file his state income tax returns for 1979 and 1980. It also found that Matí-as knowingly and willfully failed to file his 1981 state income tax return in a timely manner and that he falsely certified in a client security questionnaire to the 1979 filing. The commission recommended a four-month suspension of Matias’s license to practice law. We believe, however, Ma-tias’s conduct justifies a suspension of six months. See Iowa Sup.Ct.R. 118.10.

Matías…