IN THE SUPREME COURT OF ILLINOIS
In the Matter of:
Supreme Court No. M.R.
Commission No. 09 DC 1006
STATEMENT OF CHARGES PURSUANT
TO SUPREME COURT RULE 762(a)
Jerome Larkin, Administrator of the Attorney Registration and Disciplinary Commission, by his attorney, Robert J. Verrando, pursuant to Supreme Court Rule 762(a), states that on the date Robert Stewart Greisman ("Movant") filed a motion requesting that his name be stricken from the Roll of Attorneys, an investigation was pending before the Administrator regarding allegations that Movant engaged in the following misconduct. If the cause proceeded to hearing, the evidence set forth below would establish clearly and convincingly the misconduct described below:
CRIMINAL CONDUCT INVOLVING TAX EVASION
AND CONSPIRACY TO DEFRAUD THE UNITED STATES
Records of the United States District Court for the Southern District of New York in United States of America v. Paul M. Daugerdas, et al., Case No. 09 Cr. 581, would establish that:
1. On June 9, 2009, Movant was charged by indictment in the United States District Court for the Southern District of New York, in the matter entitled United States of America v. Paul M. Daugerdas, et al., Case No. 09 Cr. 581, with crimes relating to his
participation in the creation and marketing of illegal tax shelter programs. On June 23, 2009, a superseding indictment was filed in case number 09 Cr. 581.
2. On July 8, 2009, Movant agreed to plead guilty to Counts One, Eight and 21 of the superseding indictment in case number 09 Cr. 581 and signed a written plea agreement with the office of the United States Attorney.
3. Under Count One of the indictment, Movant pled guilty to participating in a conspiracy to defraud the United States, commit tax evasion and engage in a wire fraud scheme, all in connection with the creation of tax shelters while Movant was a partner of the accounting firm of BDO Seidman LLP, in violation of Title 18, United States Code, Section 371. Movant participated in the use of a fraudulent legal opinion letter to create the appearance that the shelter clients had the requisite business purpose and that there was a possibility of profit. In addition, Movant assisted clients in misrepresenting facts relating to their tax filings to the IRS.
4. Under Count Eight of the indictment, Movant pled guilty to tax evasion with respect to the tax liabilities of a client to whom he and others marketed a tax shelter transaction, in violation of Title 26, United States Code, Section 7201.
5. Under Count 21 of the indictment, Movant pled guilty to engaging in a corrupt endeavor to impede and obstruct the due administration of the Internal Revenue Laws in connection with the creation of tax shelters, in violation of Title 26, United States Code, Section 7212(a).
6. Movant is scheduled to be sentenced in case number 09 Cr. 581 on October 23, 2009.
7. As a result of the conduct described above, Movant has engaged in the following misconduct:
committing a criminal act that reflects adversely on the lawyer's honesty, trustworthiness or fitness as a lawyer in other respects in violation of Rule 8.4(a)(3) of the Illinois Rules of Professional Conduct;
conduct involving dishonesty, fraud, deceit or misrepresentation in violation of Rule 8.4(a)(4) of the Illinois Rules of Professional Conduct;
conduct which is prejudicial to the administration of justice in violation of Rule 8.4(a)(5); and
conduct which tends to defeat the administration of justice or to bring the courts or the legal profession into disrepute in violation of Supreme Court Rule 770.
|Robert J. Verrando
Counsel for Administrator
130 East Randolph Dr., # 1500
Chicago, Illinois 60601
Telephone: (312) 565-2600