Lawyer’s license suspended after choosing boat, Jag over tax bills

By Ed Runyan

WARREN — The Ohio Supreme Court has suspended the law license of Atty. John H. Large for one year for failing to file federal or state income-tax returns and failing to report employee wages from 2000 through 2004.

Large, who has practiced law since 1997 and has an office on North Park Avenue, pleaded guilty in June 2007 in federal court to four misdemeanor counts of failing to file personal incometax returns, and a judge placed him on a four-year probation.

Large could not be reached to comment Wednesday.

Part of his punishment was six months in a community confinement center in Akron followed by six months of electronically monitored home confinement while continuing his legal practice.

He also was ordered to pay $88,077 in restitution to the Internal Revenue Service. So far, he has paid about $1,500, according to the court, which released its ruling on Large’s suspension earlier this week.

The court said Large’s actions violated the state attorney discipline rules that prohibit conduct involving fraud, deceit, dishonesty or misrepresentation and conduct that adversely reflects on an attorney’s fitness to practice law.

The court said Large filed a tax return for 1999, his first year in private practice, but an accountant advised him his tax bill for 2000 would be more than $10,000. Large never filed the return, claiming he didn’t have the money to pay the taxes.

In 2002, Large gave the accountant all the information necessary for the 2000 tax return and learned he owed $11,099. He also learned later in 2002 that he owed $24,096 for 2001, but declined to file returns for either year on the basis that he didn’t have the money, the court said.

The court noted, however, Large received about $72,000 in 2002 as his fee for settling a personal injury claim for a client, but he purchased a used Jaguar automobile and a used motor boat rather than pay the taxes.

Large failed to file tax returns for 2002, 2003 and 2004 on the basis that he didn’t have the money, the Supreme Court said.

In spring 2006, after the IRS had begun to investigate Large, he filed tax returns for 2000 through 2005.

Additionally, Large never deducted Social Security or income taxes from the paychecks of his employees, which also was a violation of federal law, the court said.

The court noted that Large had no prior disciplinary record, established that he is a person of good character and reputation and cooperated with authorities.

The court’s Board of Commissioners on Grievances and Discipline recommended that Large’s license be suspended for six months, but the court decided on one year on the basis that Large demonstrated a “pattern of misconduct motivated by his selfish desire to delay the payment of his tax obligation,” as well as his failure to pay a significant amount of his restitution.

runyan@vindy.com