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Felix Landau (WSBA No. 13151, admitted 1983), of Bellevue, resigned in lieu of disbarment, effective June 8, 2009. Mr. Landau affirmatively admitted that the WSBA could prove by a clear preponderance of the evidence sufficient violations of the Rules of Professional Conduct supporting disbarment, but did not affirmatively admit all facts and misconduct herein. This resignation was based on conduct involving the crimes of false statement, obstruction of justice, and evasion of payment of taxes.
In 2003, the Internal Revenue Service (IRS) audited Mr. Landau’s tax returns for the years 2001 and 2002. The audit showed that Mr. Landau failed to declare a portion of his income for those years. In March 2003, Mr. Landau falsely stated in his signed declaration to the IRS that certain funds in his bank accounts were cash funds from his new fiancée, when in fact he knew that the deposits were checks from clients and income that should have been reported on his tax returns. That same month, Mr. Landau prepared and submitted to the IRS a false declaration, signed by his fiancée, which stated that deposits to this bank account were cash funds from his fiancée. Mr. Landau failed to disclose to the IRS client records and failed to disclose the existence of a bank account into which he had deposited more than $90,000 in undeclared gross receipts from his law practice. In tax returns submitted to the IRS for the years 2001 and 2002, Mr. Landau underreported and misrepresented his income, resulting in his evasion of income tax owed to the IRS.
Mr. Landau was charged in U.S. District Court and found guilty of two counts of false statement, one count of obstruction of justice, and two counts of evasion of payment of taxes. Under ELC 10.14(c), Mr. Landau’s convictions are conclusive evidence of his guilt of the crimes and violations of the statutes under which the convictions were based.
Mr. Landau’s conduct violated RPC 8.4(b), prohibiting a lawyer from committing a criminal act that reflects adversely on the lawyer’s honesty, trustworthiness, or fitness as a lawyer in other respects.
Kathleen A.T. Dassel represented the Bar Association. Mr. Landau represented himself.
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