IN THE SUPREME COURT OF ILLINOIS

In the Matter of:

DONNA M. GUERIN,

Attorney-Movant, 

No. 6186680.

 

Supreme Court No. M.R.

Commission No. 2011PR00065

 

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 Donna M. Guerin ("Movant") filed a motion requesting that her name be stricken from the Roll of Attorneys, the Administrator was investigating the conduct that formed the basis for Movantís conviction by the U.S. District Court for the Southern District of New York for the offenses of tax evasion and conspiracy to defraud the United States in the matter entitled U.S. v. Paul M. Daugerdas, et al., docket number 09 Cr. 581. Had Movantís conduct been the subject of a hearing, the Administrator would have introduced the evidence described below, and that evidence would have clearly and convincingly established the following conclusions of misconduct:

I. FACTUAL BACKGROUND

Records of the federal district court for the Southern District of New York would have established the following facts:

1. On June 23, 2009, a grand jury in the Southern District of New York returned a 27-count indictment against Movant and others (United States of America v. Paul M. Daugerdas, et al., docket number 09 CR. 581). On March 4, 2010, the United

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States Attorney filed a 31-count superseding indictment. Count One of the superseding indictment charged Movant and five co-conspirators with conspiracy to defraud the United States, in violation of Title 18, United States Code, Section 371. Counts Eight, Twelve, Fourteen through Sixteen, and Eighteen through Twenty-Three of the superseding indictment charged Movant with tax evasion, in violation of Title 26, United States Code, Section 7201, and Title 18, United States Code, Section 2. Count Twenty-Four of the superseding indictment charged Movant with corrupt endeavor to obstruct and impede the internal revenue laws, in violation of Title 26, United States Code, Section 7212(a). Count Thirty-one of the superseding indictment charged Movant with mail fraud, in violation of Title 18, United States Code, Sections 1341 and 2.

2. According to the superseding indictment, Movant was an attorney and certified public accountant. Movant represented clients seeking to reduce their federal income tax liability, and she designed, marketed and implemented tax shelters.

3. Count One of the superseding indictment charged Movant with participating in a scheme by which, between 1994 and 2004, she and others acted to defraud the Internal Revenue Service (hereinafter "IRS") by designing, marketing, implementing and defending fraudulent tax shelters using means and methods intended to deceive the IRS about the validity of those shelters, and about the circumstances under which the tax shelters had been marketed and implemented, in violation of Title 18, United States Code, Section 371.

4. Counts Eight, Twelve, Fourteen through Sixteen, and Eighteen through Twenty-Three of the superseding indictment charged Movant with participating in the creation of sham transactions for the purpose of evading and defeating a substantial part

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of the income tax due and owing by several clients to the United States for the years 1999 through 2002, in violation of Title 26, United States Code, Section 7201, and Title 18, United States Code, Section 2.

5. Count Twenty-Four of the superseding indictment charged Movant with corruptly obstructing and impeding the due administration of the internal revenue laws by participating in the design, marketing and implementation of fraudulent tax shelters, in violation of Title 26, United States Code, Section 7212(a).

6. Count Thirty-One of the superseding indictment charged Movant with using the Postal Service in the course of fraudulent tax shelter schemes, in violation of Title 18, United States Code, Sections 1341 and 2.

7. On May 24, 2011, a jury in case number 09 Cr. 581 returned a verdict of guilty against Movant for all charges in the March 4, 2010 superseding indictment which were submitted to the jury for resolution.

8. Movant is scheduled to be sentenced in case number 09 Cr. 581 on October 14, 2011.

II. CONCLUSIONS OF MISCONDUCT

9. By reason of the conduct described above, Movant has engaged in the following misconduct:

  1. 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 (1990);

  2. conduct involving dishonesty, fraud, deceit or misrepresentation, in violation of Rule 8.4(a)(4) of the Illinois Rules of Professional Conduct (1990);

  3. conduct that is prejudicial to the administration of justice, in violation of Rule 8.4(a)(5) (1990); and

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  1. 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
Respectfully submitted,

Jerome Larkin, Administrator
Attorney Registration and
Disciplinary Commission

By:  Robert J. Verrando