The Distinctions Are Instructive

The Nebraska Supreme Court imposed reciprocal disbarment based on a federal court sanction for tax offenses.

The court noted a  precedent involving a three year suspension and probation for a tax crime

We agree with the respondent that our opinion in Trembly is instructive, but it is the distinctions from this case that we find most informative. Unlike the respondent in Trembly, the respondent in this case admitted to underreporting income on his tax returns over a 5-year period. His actions resulted in a prison term and an order of restitution much greater than the restitution ordered in Trembly. Moreover, unlike the respondent in Trembly, the respondent in this case had a previous disciplinary history. Given these differences, we do not agree that the same discipline imposed in Trembly is appropriate here.

Upon due consideration of the record in this case, we conclude, like the federal court, that disbarment is appropriate. Therefore, we sustain the motion for reciprocal discipline and disbar the respondent from the practice of law, effective immediately.

The crime and the time

In August 2023, the U.S. District Court for the District of Nebraska accepted a plea agreement in which the respondent pled guilty to willfully filing a false tax return, a felony. The federal court found that the respondent was represented by counsel; that the plea was knowing, intelligent, and voluntary; and that a factual basis existed for the plea. Pursuant to
the plea agreement, the respondent admitted that he submitted tax returns from 2014 to 2018 that understated the gross receipts of his law office. He admitted that he falsely subscribed to his 2014 through 2018 tax returns willfully, with the specific intent to violate the law. He agreed to pay all restitution ordered by the federal court and to comply with all Internal Revenue Service requirements related to any remaining tax deficiency.

Subsequently, the federal court entered a notice and order to show cause in which the respondent was “granted 60 days . . . to show cause why he should not be disbarred,” pursuant to a federal court rule. The respondent did not respond to the order to show cause. On November 17, 2023, the federal court issued an order disbarring the respondent from practicing law in that court.

The federal court later sentenced the respondent to 12 months and 1 day in federal prison, followed by 1 year of supervised release. The federal court also imposed a fine of $10,000 and ordered the respondent to pay restitution of $407,665, both of which the respondent later paid.

The case is STATE EX REL. COUNSEL FOR DIS. V. CAMPBELL Cite as 318 Neb. 23. (Mike Frisch)