MEMBERS PATRICK J. KEATING CHAIRMAN
,MARTIN M. DOCXROFF VICE CHAIRMAN
2HARLES C. VINCENT. M.D. SECRETARY REMONA A. GREEN HANLEY M. GURWIN ROBERT S. HARRISON ODESSA KOMER
STATE OF MICHIGAN
JOHN F. VAN BOLT EXECUTIVE DlRECiOR 8
GENERAL COUNSEL
SUITE 1260 333 W. FORT STREET
DETROIT. MICHIGAN 48226
Area Code 31 3 963-5553
NOTICE OF REVOCATION Evan F. Miller, P 29930, 3690 Brookside Drive, Bloomfield H i l l s , M I 48013 by Attorney D i s c i p l i n e Board Oakland County Hearing Panel f16.
( 1) Revocation; (2) E f f e c t i v e June 13, 1986. The Formal Complaint f i l e d by the Grievance Administrator charged that the Respondent misappropriated the sum of $731,937.30 which had been e n t r u s t e d t o him by a c l i e n t t o discharge S t a t e and Federa l t a x o b l i g a t i o n s of s e v e r a l nurs ing home f a c i l i t i e s owned and opera ted by the c l i e n t . The Respondent d i d n o t appear before the Hearing Panel and was found t o be i n d e f a u l t f o r h i s f a i l u r e t o f i l e an answer i n conformity wi th the Court r u l e s . The H e a r i n g P a n e l conc luded t h a t t h e d e f a u l t c o n s t i t u t e d a n admission to the charges of misconduct and that those charges were f u r t h e r supported by the e x h i b i t s and testimony o f f e r e d a t the hearing.
The Hearing Panel found that from June 1983 through November 1984, t he Respondent represented t o h i s c l i e n t t h a t he had made arrangments w i th the I n t e r n a l Revenue Se rv i ce and wi th the S t a t e of Michigan f o r t he payment of c u r r e n t and p a s t due employee w i t h h o l d i n g t a x e s and t h a t c h e c k s de l ive red t o him, made payable to the I n t e r n a l Revenue Serv ice and t o the S t a t e of Wichigan, would be de l ivered t o the proper agencies f o r c r e d i t i n g . I n s t e a d , t h o s e c h e c k s were f a l s e l y e n d o r s e d and were d e p o s i t e d i n t o accounts maintained by the Respondent's law f i rm o r , i n t he ca se of two checks, were d ive r t ed t o a l imi t ed pa r tne r sh ip managed by the Respondent' s brother . During that per iod , the Respondent concealed h i s misappropr ia t ion by f a l s e l y a s s u r i n g the c l i e n t that the back taxes had been paid and by i s su ing checks to the I n t e r n a l Revenue Se rv i ce drawn on h i s c l i e n t t r u s t account which were r e tu rned f o r n o n s u f f i c i e n t funds.
The Order of Revocation en tered by the Hearing Panel r e q u i r e s t h a t as a cond i t i on p r i o r t o any f u t u r e re ins ta tement , the Respondent s h a l l make r e s t i t u t i o n i n the amount of $122,901.35 r ep resen t ing the funds unrecovered by the c l i e n t a t the t i m e of the hearing toge the r wi th i n t e r e s t , a t t o r n e y f e e s and expenses incur red by the c l i e n t . Costs were assessed i n t he amount of $219.74.