Background
Kassius O. Benson, admitted in 1996, operated a private criminal-defense firm before becoming Hennepin County’s chief public defender in 2021. He later pleaded guilty to the federal felony of failing to account for and pay over employment taxes. From 2013 through 2019, he withheld but did not pay more than $159,000 in employment taxes and ultimately owed the IRS $213,591.81. He used the withheld money for personal and business expenses.
Separately, Benson accepted $12,500 from the parents of a disabled criminal-defense client for mitigation specialists and trial expenses. Instead of placing the advance funds in trust or using them for those purposes, he deposited them into his firm’s operating account and spent them on personal and business expenses. He did not fully reimburse the family until more than two and a half years later, after a disciplinary complaint and criminal sentencing.
The Court’s Holding
The Minnesota Supreme Court disbarred Benson, effective immediately. It held that his intentional misappropriation of client funds and felony tax misconduct arising from his law practice each presumptively warrant disbarment, and that the combined misconduct required that sanction.
The court upheld the referee’s aggravating findings: Benson acted from selfish motives, had substantial legal experience, had prior discipline involving similar trust-account and fee practices, and lacked genuine remorse. Although the court recognized Benson’s public service, pro bono work, mentoring, and professional contributions as mitigation, it concluded they did not outweigh the seriousness, duration, and harms of his misconduct.
Key Takeaways
- Intentional use of client advance funds for purposes other than those authorized is misappropriation and generally warrants disbarment.
- A felony conviction for failing to pay over employment taxes connected to a law practice is especially serious attorney misconduct.
- Restitution made only after disciplinary scrutiny does not mitigate misappropriation.
Why It Matters
The decision underscores that Minnesota treats both intentional client-fund misappropriation and felony financial crimes committed through a law practice as presumptively disbarring conduct. Multiple financial violations, prior related discipline, and insufficient remorse can foreclose a lesser sanction even where the lawyer has a substantial record of public service.