link to an opinion in the disciplinary case of Charles Behm, a Florida attorney who from the moment he became an attorney refused to report his income to the Federal government and presumably all other authorities under the novel theory that his services were "human capital" which he exchanged for payment that he claimed did not constitute "income." Here's a link to an Blog account of the underlying story, apparently this former attorney was part of a tax protest movement.
The Florida disciplinary panel that heard the case recommended a 6 month suspension, the Florida Supreme Court was astounded by the conduct, the defiant attitude of Mr. Behm who said at his hearing that he had no intention in the future to become compliant with the law, and permanently disbarred this clown. Notably Behm was already suspended for a prior disciplinary conviction for--oh, things like incompetence.
You would think that the Bad Lawyer would sympathize with Charles Behm in light of my disciplinary suspension and guilty plea to a tax felony. I was telling dear old friends last night that I entered a guilty plea to a tax felony, because I am guilty. When I became a lawyer I held my right hand up and swore that I would uphold the laws. I did not. I am ashamed and disgraced. I do not empathize with lawyers who can not or will not honestly accept their obligations to obey the laws. Our actions, even when effected by depression or illness, have consequences. When a lawyer says--I swore to obey the laws, but I'm not going to follow this or that law because I have a novel theory, they disqualify themselves from the privilege that their license conveys. Let me go further, they obtained their license fraudulently.
I feel terrible about my disciplinary suspension and tax felony. I am responsible. I did this to myself, I did this to my clients, my friends, and my family. I hope to live each day, including this day trying to find away to pay my indebtedness and redeem myself. I loved being a lawyer and I wanted to do the right things while admittedly ill-equipped as a business man and perhaps emotionally. I pray for the miracle to be restored, or acceptance of anything else my Creator has planned for me in my lifetime in or out of my chosen profession. I pray for the other lawyers in my position, that they can have a willing heart and mind--to be restored, to find a path, to find a way back, to find the ability and to be willing to pay the price.
Representing people as a lawyer was and is a great honor.