||Respondent was convicted in March 2005, upon pleas of Nolo Condendere, of two counts of Willful Failure to Pay Pennsylvania Personal Income Tax, 72 P.S. §7353(c), an ungraded Misdemeanor, for Tax Years 2001 and 2002. The convictions of the Respondent constitute an independent basis for the imposition of discipline, pursuant to Rule 203(b)(1), Pa.R.D.E.
By Order of the Supreme Court of Pennsylvania of July 12, 2005, the conviction of the Respondent was referred to the Disciplinary Board pursuant to Rule 214(f)(1) and (g), Pa.R.D.E., to determine the appropriate degree of discipline. As a mitigating factor, the Respondent has no formal record of prior discipline. As an aggravating factor, by a Letter of Concern of October 23, 2000, from the Office of Disciplinary Counsel, the Respondent’s failure to properly fund and pay over to taxing authorities amounts due on wages of employees of his law practice was addressed as adversely reflecting on his character and his fiduciary obligations to others.
The Court accepted the recommendation of the Disciplinary Board for a Public Censure.