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

HARRIS, Justice.

This is a disciplinary proceeding in which the grievance commission found respondent violated the canons of professional ethics, the Iowa Code of Professional Responsibility for Lawyers, and chapter 610, The Code. All material facts are undisputed. Respondent willfully and knowingly failed to file Iowa income tax returns for 1970 and 1971. He also failed, he claims unknowingly, to file a return for 1969.

These failures followed earlier failures to pay state income taxes. Respondent filed state returns for 1966, 1967 and 1968 but did not remit the taxes. Upon being pressed by…