Shearouse Adv. Sh. No. 23
S.E. 2d

THE STATE OF SOUTH CAROLINA

In The Supreme Court

In the Matter of William

K. Charles., III, Respondent.

Opinion No. 24968

Submitted June 29,,1999 - Filed July 12, 1999

DEFINITE SUSPENSION

William K. Charles, of Greenwood, pro se.

Henry B. Richardson, Jr., of Columbia, for the Office

of the Disciplinary Counsel.





PER CURIAM: In this attorney disciplinary matter, respondent

and Disciplinary Counsel have entered into an agreement under Rule 21,

RLDE, Rule 413, SCACR. In the agreement, respondent admits misconduct

and consents to be suspended from the practice of law for ninety days. We

accept the agreement.





Respondent pled guilty to one count of failing to make and file a

South Carolina Income Tax Return for tax year 1993 in violation of S.C.

Code Ann. §12-54-40(b)(6)(c) (Supp. 1998). Respondent was given a

suspended sentence of ninety (90) days in prison.





The failure to file a tax return is a serious crime as set forth in

Rule 2(z), RLDE, Rule 413, SCACR. By his conduct, respondent has violated

Rule 8.4 of the Rules of Professional Conduct, Rule 407, SCACR, and Rule

7(a)(4), RLDE, by committing a serious crime that refiects adversely upon his

honesty, trustworthiness and fitness as a lawyer and has violated Rule

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IN THE MATTER OF CHARLES





7(a)(5) and (6), RLDE, by engaging in conduct tending to bring the courts or

legal profession into disrepute and violating the oath of office he took upon

admission to the practice of law in this State.





In our opinion, respondent's misconduct warrants a definite

suspension from the practice of law for ninety days. Accordingly, respondent

is suspended for ninety days, retroactive to June 9, 1999, the date of his

interim suspension. Within fifteen days of the date of this opinion,

respondent shall file an affidavit with the Clerk of Court showing that he has

complied with Rule 30, RLDE, Rule 413, SCACR.





DEFINITE SUSPENSION.



Moore, A.J., not participating



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