The Supreme Court of Ohio today indefinitely suspended a Youngstown attorney based on his role in a scheme to fraudulently obtain federal tax refunds.

The law license of Robert Rohrbaugh II has been suspended on an interim basis since February 2023. The Supreme Court imposed the suspension after Rohrbaugh was convicted on four felony charges in federal court. Rohrbaugh was sentenced to 52 months in prison and must pay nearly $570,000 in restitution to the IRS.

In a per curiam opinion, the Court noted that Rohrbaugh played a lesser role in the tax scheme than his co-conspirators and presented evidence of his remorse and accepted responsibility. The Court majority granted him credit for time served during his interim suspension, stating it was persuaded “that he will be able to resume a law-abiding life upon his release from prison.”

Generally, an indefinitely suspended attorney can petition for reinstatement after serving two years of the suspension. The Court noted he will have to complete his prison sentence before he can seek reinstatement.

Justices R. Patrick DeWine, Michael P. Donnelly, Melody Stewart, and Joseph T. Deters joined the majority opinion.

Chief Justice Sharon L. Kennedy and Justice Patrick F. Fischer stated they would not grant Rohrbaugh credit for time served under the interim suspension. Justice Jennifer Brunner did not participate in the case.

Attorney Registered Fictitious Business To Enable Scheme
In 2020, a federal grand jury indicted Rohrbaugh and others for conspiracy to commit offenses against the United States, aiding and abetting in the theft of government property, and other crimes. The charges stemmed from a scheme in which Rohrbaugh and the others created fictitious business entities and trusts. Federal income tax returns for the phony organizations reported large tax withholdings and sought large tax refunds. The conspirators received tax refund checks to which they were not entitled.

After two trials, Rohrbaugh was convicted of four felonies and received a 52-month prison sentence for each count. The sentences were run concurrently. He also was sentenced to three years of postrelease supervision and ordered to pay restitution.

Based on his convictions, the Mahoning County Bar Association filed a complaint against Rohrbaugh with the Board of Professional Conduct. At his disciplinary hearing, Rohrbaugh testified that his role in the scheme was to register a fictitious business in Ohio. Had he known the charges against him were based only on registering the business, he would have pleaded guilty to the charges instead of contesting them.

He also stated the convictions have forced him and his family to sell everything, including their furniture, clothes, and shoes. While in prison, he has participated in substance abuse treatment programs, and learned new skills in plumbing, with the hopes of securing a commercial plumbing job after his release from prison.

“Rohrbaugh expressed remorse for his conduct in bringing disrepute on the legal profession,” the opinion stated. “He recognized that being a lawyer was a ‘great opportunity’ and that he ‘blew it at one point in time,’ letting his family down and damaging the image of the legal profession.”

Based on his conduct, the parties stipulated and the board agreed that Rohrbaugh committed an illegal act that reflects adversely on his honesty and trustworthiness, and he engaged in conduct involving dishonesty, fraud, deceit, or misrepresentation.

Court Considered Appropriate Sanction
When considering a sanction to impose on Rohrbaugh, the Court examined a number of cases where attorneys were disciplined after convictions for various federal crimes. In several cases involving federal financial or tax crimes, the Court imposed indefinite suspensions, the opinion noted.

“Having reviewed the record and our precedent, we conclude that an indefinite suspension with credit for time served under the interim felony suspension is the appropriate sanction for Rohrbaugh’s misconduct in this case,” the Court concluded.

Rohrbaugh was also ordered to pay the costs of the disciplinary proceedings.

2024-1105. Mahoning Cty. Bar Assn. v. Rohrbaugh, Slip Opinion No. 2024-Ohio-5127.

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