The Florida Bar, Complainant v. Susan K.w. Erlenbach, Respondent

Summary

The Court approved the referee’s factual findings and recommendations of guilt for repeated tax violations and failure to remit employee withholdings, but rejected the recommended eighty-nine-day suspension as inadequate. It imposed a one-year suspension followed by two years of probation, with tax-payment reporting requirements, because the misconduct extended over many years and involved both personal tax obligations and employee withholdings, although substantial mitigation existed. Justice Pariente, joined by Justice Perry, dissented and would have imposed the referee’s agreed-upon eighty-nine-day suspension.