Board of Professional Responsibility of the Supreme Court of Tennessee v. Thomas Ewing Cowan, 2012 Tenn. LEXIS 820

Cowan, an attorney licensed since 1968, pleaded guilty in 2009 to willful attempt to defeat or evade taxes under 26 U.S.C. § 7201, resulting in a federal sentence of 12 months and one day, three years of supervised release, and restitution of $270,169.
In 2010 the Tennessee Supreme Court suspended Cowan’s license and referred the matter to the Board for final discipline under Rule 9, §14.
A Hearing Panel (Oct. 14, 2010) considered ABA Standards 5.11, 5.12, and 9.22; the majority concluded disbarment was not warranted and imposed a two-year suspension.
The Panel Chair dissented, arguing Standards 5.11 and 7.1 favored disbarment based on willful tax evasion and related conduct.
The Chancery Court later disbarred Cowan, applying Standard 5.11(a) due to willful tax evasion involving affirmative acts; the Board appealed for standard-based review.
This Court affirmed, holding that ABA Standard 5.11(b) applies to Cowan’s willful tax evasion, creating a presumption of disbarment, and that aggravating factors support disbarment over mitigating factors.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Does ABA Standard 5.11(b) apply to willful tax evasion as criminal conduct?	Board contends 5.11(b) applies to criminal acts.	Cowan argues 5.11(a) or 5.12, and that 5.11(b) does not cover criminal conduct.	Yes; 5.11(b) applies, creating a disbarment presumption.

Attorney Grievance Commission v. Gary, 452 A.2d 1221 (Md. 1982) (tax evasion conduct deemed dishonest and reflective of fitness to practice)
Maryland State Bar Association v. Agnew, 318 A.2d 811 (Md. 1974) (conduct infested with fraud, deceit, and dishonesty)
In re Grimes, 326 N.W.2d 380 (Mich. 1982) (tax evasion conviction cited as disbarment-worthy conduct)
In re DeRose, 55 P.3d 126 (Colo. 2002) (applying 5.11(b) to criminal conduct)
In re Vanderveen, 211 P.3d 1008 (Wash. 2009) (en banc consideration of criminal conduct under 5.11/b)