David L. Hill and Robert L. Schwind were indicted by a United States Grand Jury for two counts of Conspiring to evade income taxes, and with knowingly assisting a taxpayer in filing a false return. Both pleaded guilty and filed petitions for voluntary discipline in the form of surrender of their licenses to practice law.
The conspiracy, known as the United States Tax Planning Services, Ltd., operated in the Grand Cayman Islands, where Schwind and Hill established fraudulent tax shelters for American clients, created fictitious insurance premiums, corporations, bank accounts, offshore trusts, and other matters, all in violation of Title 18 USC 371, and of I.R.C. 26 USC 7206 (2).
Standard 66 of Bar Rule 4-102 provides that a member of the Bar may be disbarred for the conviction of a crime involving moral turpitude. The State Disciplinary Board recommended accepting their petitions for voluntary discipline and permitting them to surrender their licenses to practice law in the State of Georgia.