Kentucky State Bar Ass'n v. Ball

Respondent Dan D. Ball, a licensed and practicing lawyer, on September 22, 1971, was adjudged guilty of willfully and knowingly filing with the Internal Revenue Service false and fraudulent income tax returns for the calendar years 1963, 1964, 1965 and 1966. 26 U.S.C. § 7201. He was fined a total of $30,000 and sentenced to confinement for a period of one year and one day. However, he was placed on probation for five years upon certain conditions, one of which was that he must not assist or advise anyone in state or federal tax matters.

The Kentucky State Bar Association instituted proceedings…