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

SNELL, Justice.

The sole issue before us in this attorney disciplinary proceeding is to determine the appropriate sanction to be imposed upon respondent, Daniel J. Jay. The facts in this case are not disputed, primarily due to Jay’s voluntary disclosure of his ethical transgressions, and his full cooperation with the committee.

Jay admits he knowingly and willfully failed to timely file his federal and state income tax returns for 1985 and 1986. The 1985 returns were untimely filed in November, 1987. A tax refund was due him in the amount of $1135 state taxes overpaid and a refund of $1435…