Supreme Court Rules - Rule 5 - Rules Governing the Missouri Bar and the Judiciary - Complaints and Proceedings Thereon: Suspension for Failure to Pay Tax

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Supreme Court Rules

		Section/Rule:	5.245
Subject:	Rule 5 - Rules Governing the Missouri Bar and the Judiciary - Complaints and Proceedings Thereon	Publication / Adopted Date:	November 21, 2006
Topic:	Suspension for Failure to Pay Tax	Revised / Effective Date:	January 1, 2023

5.245 Suspension for Failure to Pay Tax

(a) If the director of revenue reports to the Clerk of this Court under section 484.053, RSMo, that a lawyer is delinquent on a tax or failed to file tax returns, the Clerk shall notify the lawyer that the lawyer's license to practice law is subject to automatic suspension unless the matter is satisfactorily resolved within 30 days of the date of the last notice sent by the Clerk.

(b) For purposes of this Rule 5.245, notice means a letter sent by first class United States mail to the most recent address the lawyer provided to the Clerk of this Court pursuant to Rule 6.01(b). If the notice letter is returned, the Court shall attempt to contact the lawyer by either: (1) sending the notice letter to the most recent e-mail address the lawyer provided pursuant to Rule 6.01(b), or (2) calling the telephone number, if any, provided on the official roll of attorneys maintained by the attorney enrollment section of this Court. The notice shall be sent within 30 days after the Clerk receives the lawyer's name from the director.

(c) The matter is satisfactorily resolved if:

(1) The department of revenue revises its report to the Clerk of this Court by removing the name of the lawyer from the report; or

(2) The lawyer provides an affidavit setting out facts showing that the tax liability is being contested in appropriate administrative or judicial proceedings. The affidavit shall not be notarized by the lawyer, any relative of the lawyer within the third degree of relationship by consanguinity or affinity, or any person employed by the lawyer or the lawyer's law firm.

(d) The Clerk shall notify the Chief Disciplinary Counsel of every lawyer suspended under this Rule 5.245.

(e) A lawyer suspended pursuant to this Rule 5.245 must comply with Rule 5.27.

(Adopted November 21, 2006, effective. Amended January 1, 2007; effective September 30, 2008; Amended June 27, 2011, effective July 1, 2011; Amended May 31, 2022, effective January 1, 2023. )