FACTS: This is a complaint for misrepresentation and
non-payment of bar membership dues filed against respondent Atty. Francisco R.
Llamas who for a number of years has not indicated the proper PTR and IBP O.R.
Nos. and data (date & palce of issuance) in his pleadings. If at all, he
only indicated “IBP Rizal 259060” but he has been using this for at least 3
years already, as shown by the following attached sample pleadings in various
courts in 1995, 1996 & 1997. Respondent’s last payment of his IBP dues was
in 1991. Since then he has not paid or remitted any amount to cover his membership
fees up to the present. He likewise admit that as appearing in the pleadings
submitted by complainant to this Court, he indicated "IBP-Rizal 259060"
in the pleadings he filed in court, at least for the years 1995, 1996, and
1997, thus misrepresenting that such was his IBP chapter membership and receipt
number for the years in which those pleadings were filed. He claims, however,
that he is only engaged in a "limited" practice and that he believes
in good faith that he is exempt from the payment of taxes, such as income tax,
under R.A. No. 7432, as a senior citizen since 1992.
ISSUES: Whether
or not the respondent has misled the court about his standing in the IBP by
using the same IBP O.R. number in his pleadings of at least 6 years and
therefore liable for his actions.
Whether or not the respondent is exempt from paying his membership dues owing
to limited practice of law and for being a senior citizen.
HELD: Yes. By indicating "IBP-Rizal
259060" in his pleadings and thereby misrepresenting to the public and the
courts that he had paid his IBP dues to the Rizal Chapter, respondent is guilty
of violating the Code of Professional Responsibility which provides: Rule 1.01
– A lawyer shall not engage in unlawful, dishonest, immoral or deceitful
conduct. His act is also a violation of Rule 10.01 which provides that: A
lawyer shall not do any falsehood, nor consent to the doing of any in court;
nor mislead or allow the court to be misled by any artifice.
No. Rule 139-A requires that every member of the Integrated Bar shall pay
annual dues and default thereof for six months shall warrant suspension of
membership and if nonpayment covers a period of 1-year, default shall be a
ground for removal of the delinquent’s name from the Roll of Attorneys. It does
not matter whether or not respondent is only engaged in “limited” practice of
law. Moreover, While it is true that R.A. No. 7432, grants senior citizens
"exemption from the payment of individual income taxes: provided, that
their annual taxable income does not exceed the poverty level as determined by
the National Economic and Development Authority (NEDA) for that year," the
exemption however does not include payment of membership or association dues.
Respondent's
failure to pay his IBP dues and his misrepresentation in the pleadings he filed
in court indeed merit the most severe penalty. However, in view of respondent's
advanced age, his express willingness to pay his dues and plea for a more
temperate application of the law, we believe the penalty of one year suspension
from the practice of law or until he has paid his IBP dues, whichever is later,
is appropriate. Respondent
Atty. Francisco R. Llamas is SUSPENDED from the practice of law for ONE (1)
YEAR, or until he has paid his IBP dues, whichever is later.
