There was another press release concerning Tax Court disciplinary proceedings today. I won’t go into details, except to note that, while some State courts’ disciplinary rules permit temporary or conditional suspensions from practice as a sanction, Tax Court Rule 202(f)(2) states that “A practitioner suspended for more than 60 days or disbarred pursuant to this Rule may not resume practice before the Court until reinstated by order of the Court.” This Rule, of course, encompasses discipline by any State or Federal Court.

I do want to mention one case, without naming the disbarred attorney, who has doubtless suffered enough, losing their practice with a prison sentence and supervised release thereafter. The tax and labor-related payments upon which the conviction and sentence were based amounted to $32K. Restitution in the sum of $5K was also ordered by the USDC.

Do I have to say it’s not worth it?