WA Supreme Court: Skirting Dep't of Revenue Rules Leads to Disbarment
Cramer hadn't paid his excise taxes. He was up for revocation of his business license. Instead he informed the Dep't of Revenue that he was calling it quits. Instead, he reformed. The mastermind thought the DOR wouldn't notice that he didn't pay taxes as Stephen D. Cramer, PLLC and instead got a certificate for Law Office of Stephen D. Cramer, Inc., PS and continued operating. He of course didn't register the new PS with the DOR and took down their notice of the revocation, that was posted on his door. In continuing to operate (same staff, same equipment, same everything...except for the liabilities, which were not transferred to the new entity), the court took just a bit of issue:
This case involves an attorney who, when faced with revocation of his business license by the Department of Revenue (DOR), notified DOR he was ceasing his business but instead re-formed his practice from a "PLLC" to a "Inc., PS," and continued to operate. The attorney failed to notify DOR of his new status and removed the revocation order posted at his office. The hearing officer and the Washington State Bar Association's (WSBA) Disciplinary Board (Board) concluded that this conduct was dishonest, illegal, deceitful, and a misrepresentation of his intention to circumvent his tax liabilities and recommended we disbar Stephen D. Cramer. We adopt the Board's recommendation.
According to AVVO, this is not Cramer's first brush with the Board: