Attorney: Jim Melo
Location: Wake County
Bar membership: Member since 2006
Disciplinary action: Five-year suspension
Background: Defendant was found guilty of withholding funds from the firms employees as required by 26 U.S.C. § 7202. Defendant committed felonious criminal acts that reflect adversely on his honesty, trustworthiness or fitness as a lawyer in other respects in violation of Rule 8.4(b), and Defendant engaged in conduct involving dishonesty, fraud, deceit or misrepresentation in violation of Rule 8.4(c). The Federal Tax Liens on the firm’s delinquent IRS 941 unpaid balance assessments were totaled at $162,039.10 for the relevant time period. As a self-described 100% owner of the firm, the defendant was solely responsible for the firms liabilities, including its tax obligations. The defendant was required to collect, accurately and truthfully and account for and in timely remit to the IRS the employment taxes withheld for the employees of the firm, but did not do so.