The opinion
Lanzinger, J.,
dissenting.
{¶ 20} I write separately to dissent from the majority’s decision to suspend the respondent from the practice of law in Ohio for one year only. Because I believe that respondent’s misconduct surrounding the work entrusted to him by his clients coupled with his failure to file a single tax return since 1993 warrants an indefinite suspension, I respectfully dissent.
O’Connor, J., concurs in the foregoing opinion.