Matter of Discipline of Simpson

BOGUE, Circuit Judge.

John R. Simpson (Simpson), a member of the South Dakota bar since 1958, failed to file federal income tax returns and South Dakota state sales tax returns from 1965 through 1988. He pled guilty to one count of engaging in a business without a sales tax license, SDCL 10-45-48.1(9), a Class 6 felony. He received a suspended imposition of sentence and was ordered to make restitution to the State of South Dakota with interest and penalties. This court referred the matter to the Disciplinary Board, SDCL 16-19-39, which filed a report with the court recommending Simpson’s…