Informal Opinion Number: 2022-03

Adoption Date: 2022

Rules: 5.245, 5.27, 5.28
Rules Governing the Missouri Bar and the Judiciary - Complaints and Proceedings Thereon
Suspension for Failure to Pay Tax
Procedure Following a Disbarment or Suspension Order
Subject: Failure to Pay or File Taxes; Procedure Following Suspension or Disbarment
Summary: failure to pay or file taxes

Question: Attorney was just suspended pursuant to Rule 5.245 for failure to pay taxes or failure to file tax returns. May Attorney continue to practice while seeking reinstatement?

Answer: While Rule 5.28(k)(2) provides that reinstatement is retroactive for lawyers suspended pursuant to Rule 5.245 for three years or less who are reinstated under 5.28(j), Attorney must still comply with Rule 5.27 on the procedure following a suspension order while seeking such reinstatement. Attorney may not continue to practice law while suspended.

Informal Opinions are ethics advisory opinions issued by the Office of Legal Ethics Counsel to members of the Bar about Rule 4 (Rules of Professional Conduct), Rule 5 (Complaints and Proceedings Thereon), and Rule 6 (Fees to Practice Law) pursuant to Missouri Supreme Court Rule 5.30(c). Written summaries of select Informal Opinions are published for informational purposes as determined by the Advisory Committee of the Supreme Court of Missouri pursuant to Rule 5.30(c). Informal opinion summaries are advisory in nature and are not binding. These opinions are published as an educational service and do not constitute legal advice.

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