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Clifford Stanley Hess (WSBA No. 16654, admitted 1986), of Shoreline, was suspended for two years by order of the Supreme Court, dated August 16, 2002, approving a stipulation. The effective date of the suspension is retroactive to September 11, 2000. This discipline was based on his 2000 guilty plea to one count of filing a false tax return. On June 20, 2000, the United States District Court for the Western District of Washington accepted Mr. Hess’ guilty plea to one count of filing a false tax return, a felony. The charge was based on Mr. Hess signing his 1992 individual tax return and schedules without examining them to determine that they were true, complete and correct. Mr. Hess’ signature on the return constituted a written declaration that he had, in fact, examined his returns and the schedules. Mr. Hess had not examined the return and schedules. The false statement involved was his declaration that he had examined the return and schedules. Mr. Hess was interimly suspended on September 11, 2000. Mr. Hess’ conduct violated RPC 8.4(b), prohibiting lawyers from committing criminal acts reflecting adversely on their honesty, trustworthiness or fitness as a lawyer in other respects; and 8.4(c), prohibiting lawyers from engaging in conduct involving dishonestly, fraud, deceit or misrepresentation. Christine Gray represented the Association. Kurt Bulmer represented Mr. Hess.
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