THE STATE OF SOUTH CAROLINA

In The Supreme Court

In the Matter of

Kenneth L. Mitchum,

Respondent.

Opinion No. 24867

DEFINITE SUSPENSION

William E. Jenkinson, III, of Kingstree, for

respondent.

Henry B. Richardson, Jr., of Columbia, for the

Office of the Disciplinary Counsel.

PER CURIAM: In this attorney disciplinary matter,

respondent and Disciplinary Counsel have entered into an agreement

under Rule 21, RLDE, Rule 413, SCACR. In the agreement, respondent

admits misconduct and consents to be suspended from the practice of law

for ninety days, retroactive to the date of his interim suspension. We

accept the agreement.

Respondent pled guilty to two counts of failure to file a

quarterly withholding tax return in violation of S.C. Code Ann. 12-54-

40(b)(6)(c) (Supp. 1997). The failure to file a tax return is a serious crime

as set forth in Rule 2(z), RLDE, Rule 413, SCACR. By his conduct,

respondent has violated Rule 8.4 of the Rules of Professional Conduct,

Rule 407, SCACR, and Rule 7(a)(4), RLDE, by committing a serious crime

that reflects adversely upon his honesty, trustworthiness and fitness as a

lawyer and has violated Rule 7(a)(5) and (6), RLDE, by engaging in

conduct tending to bring the courts or legal profession into disrepute and

violating the oath of office he took upon admission to the practice of law

in this State.

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In our opinion, respondent's misconduct warrants a definite

suspension from the practice of law for ninety days. Accordingly,

respondent is suspended for ninety days, retroactive to October 12, 1998,

the date of his interim suspension. Within fifteen days of the date of this

opinion, respondent shall file an affidavit with the Clerk of Court showing

that he has complied with Rule 30, RLDE, Rule 413, SCACR.

DEFINITE SUSPENSION.

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