Davis Adv. Sh. No. 27
S.E. 2d

THE STATE OF SOUTH CAROLINA

In The Supreme Court

In the Matter of R. Dean

Welch, Respondent.

Opinion No. 24691

Submitted September 4, 1997 - Filed September 22, 1997

DEFINITE SUSPENSION

Richard Dean Welch, of Murrells Inlet, pro se.

Attorney General Charles Molony Condon and Senior Assistant

Attomey General James G. Bogle, Jr., both of Columbia, for

complainant.

PER CURIAM: In this attorney disciplinary matter, respondent

conditionally admits to engaging in misconduct and agrees to be suspended from

the practice of law for ninety days, retroactive to the date of his interim

suspension. We accept the conditional admission.

Pursuant to an agreement with the State, respondent waived

presentment to an indictment charging him with failure to make and file a

South Carolina Income Tax return for the tax year 1993 in violation of S.C.

Code Ann. § 12-54-40(b)(6)(c). In exchange for respondent's plea, the State

agreed not to prosecute respondent on charges of failing to make and file a

return for the tax years 1990, 1991, 1992 and 1994. Respondent was sentenced

to imprisonment for one year, suspended upon service of five years' probation.

Respondent was also ordered to pay $40,731.00. The sentencing order provides

that upon payment of such restitution, respondent's probation will be

terminated.

The failure to file a tax return is a serious crime as set forth in

Rule 2(z), RLDE, Rule 413, SCACR. By his conduct, respondent has violated

Rule 8.4 of the Rules of Professional Conduct, Rule 407, SCACR, by committing

a criminal act that reflects adversely upon his honesty, trustworthiness and

fitness as a lawyer and has violated Rule 7(a)(1) and (4), RLDE, Rule 413,

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SCACR, by violating the Rules of Professional Conduct and committing a serious

crime.

In our opinion, respondent's misconduct warrants a definite

suspension from the practice of law for ninety days. Accordingly, respondent is

suspended for ninety days, retroactive to July 8, 1997, the date he was placed

on interim suspension. Within fifteen days of the date of this opinion,

respondent shall file an affidavit with the Clerk of Court showing that he has

complied with Rule 30, RLDE, Rule 413, SCACR.

DEFINITE SUSPENSION.

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