State Bar Court of California
Case Number(s): 09-C-15474-2
In the Matter of: Feriedoun A. Koushan, Bar # 165151, A Member of the State Bar of California, (Respondent).
Counsel For The State Bar: Bita Shasty, Bar # 225177
Counsel for Respondent: Ellen A. Pansky, Esq. Bar # 77688
Submitted to: Assigned Judge State Bar Court Clerk’s Office Los Angeles
Filed: March 30, 2010
<<not>> checked. PREVIOUS STIPULATION REJECTED
Note: All information required by this form and any additional information which cannot be provided in the space provided, must be set forth in an attachment to this stipulation under specific headings, e.g., "Facts," "Dismissals," "Conclusions of Law," "Supporting Authority," etc.
1. Respondent is a member of the State Bar of California, admitted June 15, 1993.
2. The parties agree to be bound by the factual stipulations contained herein even if conclusions of law or disposition are rejected or changed by the Supreme Court.
3. All investigations or proceedings listed by case number in the caption of this stipulation are entirely resolved by this stipulation and are deemed consolidated. Dismissed charge(s)/count(s) are listed under "Dismissals." The stipulation consists of 9 pages, not including the order.
4. A statement of acts or omissions acknowledged by Respondent as cause or causes for discipline is included under "Facts."
5. Conclusions of law, drawn from and specifically referring to the facts are also included under "Conclusions of Law".
6. The parties must include supporting authority for the recommended level of discipline under the heading "Supporting Authority."
7. No more than 30 days prior to the filing of this stipulation, Respondent has been advised in writing of any pending investigation/proceeding not resolved by this stipulation, except for criminal investigations.
8. Payment of Disciplinary Costs-Respondent acknowledges the provisions of Bus. & Prof. Code §§6086.10 & 6140.7. (Check one option only):
<<not>> checked. costs added to membership fee for calendar year following effective date of discipline.
checked. costs to be paid in equal amounts prior to February 1 for the following membership years: One billing cycle following the effective date of the Supreme Court Order. (hardship, special circumstances or other good cause per rule 284, Rules of Procedure.)
<<not>> checked. costs waived in part as set forth in a separate attachment entitled "Partial Waiver of Costs".
<<not>> checked. costs entirely waived.
See Attachment page 8
IN THE MATTER OF: Feriedoun A. Koushan, State Bar No. 165151
STATE BAR COURT CASE NUMBER: 09-C-15474-DFM
PROCEDURAL BACKGROUND IN CONVICTION PROCEEDING
1. This is a proceeding pursuant to sections 6106 and 6102 of the Business and Professions Code and rule 9.10 of the California Rules of Court.
2. On June 12, 2008, Respondent pled guilty and was convicted of two misdemeanor counts of violating of Title 26 United States Code section 7203 (Willful Failure to Pay Tax).
3. On October 23, 2009, the Review Department of the State Bar Court issued an order referring the matter to the Hearing Department on the following issues: hearing and decision recommending the discipline to be imposed in the event that the Hearing Department finds that the facts and circumstances surround the violation of Title 26 Unites States Code section 7203 involved moral turpitude or other misconduct warranting discipline.
FACTS AND CONCLUSIONS OF LAW.
Respondent Feriedoun Anthony Koushan ("Respondent") admits that the following facts are true and that he violated Title 26 United States Code section 7203 as set forth below, and that said conduct involved other misconduct warranting discipline. Respondent and the United States Attorneys Office agreed and stipulated to the statement of facts provided below.
FACTS
During the calendar year 1998, Respondent had received a taxable income of $254,185, on which there was owing to the United States of America an income tax of $79,964, which Respondent was required to pay by law to the Internal Revenue Service. On August 12, 1999, in Los Angeles County, within the Central District of California, Respondent signed a U.S. individual income tax return for the tax year 1998 in Respondent’s name reporting Respondent’s tax owed to be $20,193, which Respondent paid. Respondent failed to pay the remaining owed tax of $59,771.
During the calendar year 1999, Respondent had received taxable income of $327,112, on which there was owing to the United States an income tax of $73,987, which was required by law to pay the Internal Revenue Service. On April 18, 2000, Respondent signed a U.S. individual income tax return for the tax year 1999 in Respondent’s name reporting tax owed to be $69,602, which Respondent paid. Respondent failed to pay the remaining owed tax of $4,385.
On September 1 l, 2008, Respondent was sentenced to three years of probation, ordered to perform 300 hours of community service and ordered to pay restitution in the amount of $64,156 to the Internal Revenue Service. Respondent was also fined $30,000 and ordered to pay the fine within 60 days of sentencing.
On August 29, 2008, Respondent paid to the Internal Revenue Service the taxes owed in the amount of $64,156. Respondent has also paid the fine in the amount of $30,000 on September 18, 2008. Finally, Respondent has performed and completed his 300 hours of community service.
CONCLUSIONS OF LAW:
The parties stipulate that the facts and circumstances surrounding Respondent’s violations of Title 26, United States Code, Section 7203, did not involve moral turpitude, but did involve other misconduct warranting discipline. Respondent acknowledges that by the conduct described above, he failed to support the laws of the State of California in wilful violation of California Business and Professions Code, section 6068(a).
COSTS OF DISCIPLINARY PROCEEDINGS.
Respondent acknowledges that the Office of the Chief Trial Counsel has informed respondent that as of March 1, 2010, the approximate costs in this matter is $3,530. Respondent further acknowledges that should this stipulation be rejected or should relief from the stipulation be granted, the costs in this matter may increase due to the cost of further proceedings.
PENDING PROCEEDINGS.
The disclosure date referred to, on page one, paragraph A.(7), was February 25, 2010.
MITIGATING CIRCUMSTANCES
Good Character
Respondent submitted thirty (30) letters from references in the legal and general communities who are aware of the full extent of Respondent’s misconduct and who attested to his extraordinary demonstration of good character.
Cooperation with the State Bar
Respondent was cooperative during the State Bar disciplinary proceedings, admitting to his misconduct and providing documents as requested by the Office of Chief Trial Counsel.
ADDITIONAL MITIGATION CIRCUMSTANCES
No clients were harmed as a result of Respondent’ s misconduct.
COMPLIANCE WITH CONDITIONS OF PROBATION IN UNDERLYING CRIMINAL MATTER.
Respondent shall comply with all conditions of probation imposed in the underlying criminal matter and shall so declare under penalty of perjury in conjunction with any quarterly report required to be filed with the Office of Probation.
AUTHORITIES SUPPORTING DISCIPLINE.
Standard 1.3, Title IV, Standards for Attorney Sanctions for Professional Misconduct, provides that the primary purposes of the disciplinary system are: "the protection of the public, the courts and the legal profession; the maintenance of high professional standards by attorneys and the preservation of public confidence in the legal profession."
Standard 3.4 states that "[f]inal conviction of a member of a crime which does not involve moral turpitude inherently or in the facts and circumstances surrounding the crime’s commission but which does involve other misconduct warranting discipline shall result in a sanction as prescribed under part B of these standards appropriate to the nature and extent of the misconduct found to have been committed by the member."
The parties further submit that the intent and goals of Standard 1.3 are met in this matter by the imposition of a one year stayed suspension with probationary conditions articulated herein, including that Respondent attend Ethics School and take the Multistate Professional Responsibility Examination.
SIGNATURE OF THE PARTIES
Case Number(s): 09-C-15474-DFM
In the Matter of: Feriedoun A. Koushan, No. 165151
By their signatures below, the parties and their counsel, as applicable, signify their agreement with each of the recitation and each of the terms and conditions of this Stipulation Re Facts, Conclusions of Law and Disposition.
Signed by:
Respondent: Feriedoun A. Koushan
Date: 3-10-2010
Respondent’s Counsel: Ellen A. Pansky
Date: 3/10/2010
Deputy Trial Counsel: Bita Shasty
Date: 3/11/2010
Case Number(s): 09-C-15474-DFM
In the Matter of: Feriedoun A. Koushan No. 165151
Finding the stipulation to be fair to the parties and that it adequately protects the public, IT IS ORDERED that the requested dismissal of counts/charges, if any, is GRANTED without prejudice, and:
<<not>> checked. The stipulated facts and disposition are APPROVED and the DISCIPLINE RECOMMENDED to the Supreme Court.
checked. The stipulated facts and disposition are APPROVED AS MODIFIED as set forth below, and the DISCIPLINE IS RECOMMENDED to the Supreme Court.
<<not>> checked. All Hearing dates are vacated.
By agreement of the parties, Paragraph A, subp. (8), is modified to “check” the first box, rather than the second box. The first box reads, “costs added to membership fee for calendar year following effective date of discipline.”
The parties are bound by the stipulation as approved unless: 1) a motion to withdraw or modify the stipulation, filed within 15 days after service of this order, is granted; or 2) this court modifies or further modifies the approved stipulation. (See rule 135(b), Rules of Procedure.) The effective date of this disposition is the effective date of the Supreme Court order herein, normally 30 days after the file date. (See rule 9.18(a), California Rules of Court.)
Signed by:
Judge of the State Bar Court: Donald F. Miles
Date: 3/30/10
[Rule 62(b), Code Civ. Proc., § 1013a(4)]
I am a Case Administrator of the State Bar Court of California. I am over the age of eighteen and not a party to the within proceeding. Pursuant to standard court practice, in the City and County of Los Angeles, on March 30, 2010, I deposited a true copy of the following document(s):
STIPULATION RE FACTS, CONCLUSIONS OF LAW AND DISPOSITION AND ORDER APPROVING
in a sealed envelope for collection and mailing on that date as follows:
checked. by first-class mail, with postage thereon fully prepaid, through the United States Postal Service at Los Angeles, California, addressed as follows:
ELLEN ANNE PANSKY, ESQ.
PANSKY MARKLE HAM LLP
1010 SYCAMORE AVE UNIT 308
SOUTH PASADENA, CA 91030
checked. by interoffice mail through a facility regularly maintained by the State Bar of California addressed as follows:
BITA SHASTY, ESQ., Enforcement, Los Angeles
I hereby certify that the foregoing is true and correct. Executed in Los Angeles, California, on March 30, 2010.
Signed by:
Rose Luthi
Case Administrator
State Bar Court