Supreme Court Rules
Rule 5 - Rules Governing the Missouri Bar and the Judiciary - Complaints and Proceedings Thereon
Publication / Adopted Date:
November 21, 2006
Suspension for Failure to Pay Tax
Revised / Effective Date:
July 1, 2011
5.245 - Suspension for Failure To Pay Tax
5.245 SUSPENSION FOR FAILURE TO PAY TAX
If the director of revenue reports to the clerk of this Court under section
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.
The notice shall be sent by first class mail to the lawyer in the manner provided by
If the mail is returned, notice shall be given by any other method reasonably calculated under all the circumstances to apprise the lawyer of the pending suspension. The first notice shall be sent within 30 days after the clerk receives the lawyer’s name from the director.
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.
The clerk shall notify the chief disciplinary counsel of every lawyer suspended under this Rule 5.245.
(Adopted Novemer 21, 2006, eff. Amended January 1, 2007, eff. September 30, 2008. Amended June 27, 2011, eff. July 1, 2011. )