People v. Head, 332 P.3d 117

Background

Respondent John Frederic Head, solo practitioner and sole shareholder of Head & Associates (H & A), was ordered in 2008 to pay ~$36,830 in attorney fees after dismissal of claims; judgment later increased by fees, costs, and interest.
Defendants initiated post-judgment collection under C.R.C.P. 69 and served interrogatories, garnishment writs, and a subpoena duces tecum seeking personal and corporate tax returns (2006–2008) and related documents.
Respondent repeatedly told opposing counsel and the court that the 2006–2007 tax returns existed but were misplaced in storage boxes and identified a former accountant (Lehrner) as the preparer; he signed releases implying returns could be obtained.
In fact Respondent had not filed the 2006–2007 returns; he did not file them until March 2010. He also failed to disclose material financial information (large retained-earnings distributions) and delayed or provided incomplete discovery responses.
The trial court found Respondent either failed to provide material information or intentionally misled the court, assessed additional fees and contempt proceedings, and ultimately increased the judgment to ~$61,265.12.
The disciplinary Hearing Board found Respondent violated Colo. RPC 3.4(a), 8.4(c), and 8.4(d) (but not rules limited to advocacy contexts) and imposed suspension for one year and one day.

Issues

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether Respondent knowingly made false statements to the court about existence/preparation of 2006–2007 tax returns	Head knowingly misrepresented that the returns existed and that Lehrner prepared them, misleading the court and obstructing collection	Head said returns were in storage and he was searching; he would have filed if missing and thus his statements were true or at worst inadvertent	Held violation of Colo. RPC 8.4(c): Respondent knowingly made false statements to the court about the tax returns (3.3 inapplicable because he represented himself)
Whether Respondent made false statements to opposing counsel at deposition and obstructed discovery	Head knowingly lied at deposition about location/existence of returns, income reported, and attachable assets	Head maintained statements were truthful (searching for boxes; payments were reimbursements, not income)	Held violation of Colo. RPC 8.4(c) (false statements) and Colo. RPC 3.4(a) (unlawful obstruction of access to evidence)
Whether Respondent failed to comply with writ of garnishment and discovery obligations	Head knowingly disobeyed writ and failed to disclose retained earnings and to claim exemptions or secure available funds	Head argued retained earnings were contingent/not attachable; inability to pay and procedural errors in opposing motions justified noncompliance	Held violation of Colo. RPC 3.4(c) (failure to comply with tribunal obligations) and 8.4(d) (conduct prejudicial to administration of justice)
Appropriate sanction for the proven ethical violations	People sought discipline reflecting knowing deceit, delay, and prejudice to judicial process	Head pointed to pro bono work, long practice, and asserted lack of intent; contested some rule applicability	Hearing Board suspended Respondent for one year and one day, citing ABA Standards, multiple aggravators, limited mitigation

Key Cases Cited

Vikman v. Int'l Bhd. of Elec. Workers, Local Union No. 1269, 889 P.2d 646 (Colo. 1995) (standard for viewing evidence in light most favorable to nonmoving party)
People v. Kolbjornsen, 917 P.2d 277 (Colo. 1996) (one-year-and-one-day suspension for false testimony under oath)
People v. Koller, 873 P.2d 761 (Colo. 1994) (suspension for fraudulent conduct to hinder creditors)
People v. Reed, 942 P.2d 1204 (Colo. 1997) (one-year-and-one-day suspension for concealment of firm payments and improper transfers)
People v. Rader, 822 P.2d 950 (Colo. 1992) (three-month suspension for reckless misrepresentations)
In re Roose, 69 P.3d 43 (Colo. 2003) (consideration of underlying conduct versus number of rule violations when imposing discipline)