Background
Michael Lee Meyer, a Kentucky lawyer who was already serving a five-year reciprocal suspension, pleaded guilty in federal court in January 2024 to conspiracy to defraud the United States and tax evasion. The convictions arose from his operation and marketing of illegal tax shelters that enabled high-income clients to claim improper charitable-contribution deductions while retaining control of purportedly donated assets.
In April 2024, Meyer received consecutive federal prison terms totaling eight years and was ordered to pay more than $12.1 million in IRS restitution. The Kentucky Bar Association charged him with committing a criminal act adversely reflecting on his honesty, trustworthiness, or fitness, and with conduct involving dishonesty, fraud, deceit, or misrepresentation. Meyer did not answer, and the Board of Governors found him guilty by default and unanimously recommended permanent disbarment.
The Court’s Holding
The Supreme Court of Kentucky accepted the Board’s recommendation and found Meyer guilty of violating SCR 3.130(8.4)(b) and SCR 3.130(8.4)(c). It concluded that permanent disbarment was the appropriate sanction in light of Meyer’s criminal conduct, his prior discipline, the ABA Standards for Imposing Lawyer Sanctions, and Kentucky precedent involving comparable tax-related crimes.
The court permanently disbarred Meyer effective upon entry of the opinion and order. It also assessed $296.03 in disciplinary costs and required him, to the extent necessary given his existing suspension, to notify clients and tribunals of his inability to continue representation and to cease advertising activity.
Key Takeaways
- Federal convictions for conspiracy to defraud the United States and tax evasion supported findings of misconduct based on criminal conduct and dishonesty.
- The lawyer’s prior reciprocal suspension weighed in favor of permanent disbarment.
- A lawyer’s default in the disciplinary proceeding did not prevent the Board and court from imposing permanent disbarment.
Why It Matters
The decision confirms that Kentucky treats serious tax-fraud-related criminal conduct as grounds for the most severe professional sanction, particularly when the conduct involves fraud and follows prior discipline. The court also applied its disciplinary rules despite the lawyer’s incarceration and failure to respond to the bar charges.