IN RE: Jennifer Lynn TAYLOR (2026)

OPINION AND ORDER

Respondent, Jennifer Lynn Taylor, a member of the Kentucky Bar Association, Member Number 94754, whose bar roster address is 6506 State Hwy. 1056, McCarr, Kentucky 41544, was admitted to the practice of law in this Commonwealth by order of the Supreme Court on May 1, 2012. On February 19, 2026, the United States Bankruptcy Court for the Eastern District of Kentucky, London Division, entered an order suspending Taylor from practice in that court for one (1) year from the date of entry of the order for violations of SCR ¹ 3.130(1.3) (diligence); SCR 3.130(1.4) (communication); and SCR 3.130(2.1) (advisor). On February 27, 2026, the United States District Court for the Eastern District of Kentucky entered an order imposing reciprocal discipline on Taylor consistent with the terms of the order of the Bankruptcy Court.

The Kentucky Bar Association (“KBA”), through the Office of Bar Counsel (“OBC”), petitions this Court for the imposition of identical reciprocal discipline pursuant to SCR 3.435. On August 4, 2026, this Court entered an order requiring Taylor to show cause why reciprocal discipline should not be imposed. Taylor did not respond.

In 2025, two Debtors filed a motion in the Bankruptcy Court seeking Taylor's removal as their attorney because she failed to respond to repeated requests to turn over a reimbursement check from a creditor and had failed to help negotiate a time-sensitive reaffirmation agreement. Taylor failed to appear and respond to the allegations at a hearing scheduled for December 9, 2025. Noting Taylor's prior health issues, the Bankruptcy Court continued the show cause hearing to January 21, 2026, but Taylor again failed to appear. In an order entered on January 26, 2026, the Bankruptcy Court held her in contempt, imposed various sanctions, and temporarily suspended her from practice in that court until she appeared and addressed the allegations of professional misconduct. Specifically, the Bankruptcy Court concluded Taylor's failure to communicate and respond to the Debtors ² constituted a violation of SCR 3.130(1.3) (diligence); SCR 3.130(l.4) (communication); and SCR 3.130 (2.1) (advisor). The District Court entered an order imposing a reciprocal temporary suspension.

Taylor filed a motion to vacate the temporary suspension in the Bankruptcy Court, and a hearing was held on February 18, 2026. Taylor admitted the Debtors’ complaints relative to her representation were accurate and admitted her lack of diligence. She voluntarily accepted a one-year suspension from practice upon the condition that she could thereafter apply to practice again upon a showing that she will comply with her obligations to her clients and the Bankruptcy Court in future matters. However, citing Taylor's “inability to explain what she had to answer for, why she had problems, and often incoherent answers to direct questions[,]” the Bankruptcy Court denied Taylor's motion to vacate the previous finding of contempt and imposition of sanctions in an order entered on February 19, 2026. On February 27, 2026, the District Court entered an order imposing reciprocal discipline on Taylor consistent with the terms of the February 19 order of the Bankruptcy Court.

The United States Trustee was ordered to review Taylor's other bankruptcy cases for additional ethical violations. As a result of this review, the Trustee attempted to contact Taylor on several occasions to no avail and filed various motions to determine the reasonableness of Taylor's fees. She did not appear at the hearing on the Trustee's motions. On June 22, 2026, the Bankruptcy Court entered an order requiring Taylor to disgorge $12,000 in fees to debtors in ten different bankruptcy cases.

On July 14, 2026, the Trustee notified the Bankruptcy Court that Taylor had failed to disgorge the fees in accordance with the court's June 22 order. At this point, Respondent received notice of additional sanctions and advised she would fully disgorge the fees within seven business days of July 14. However, on July 29, 2026, the Trustee tendered a second notice of noncompliance to the Bankruptcy Court, reporting that Taylor has yet to provide proof of disgorgement. The Trustee attempted to follow up with Taylor, without reply. None of Taylor's former clients have confirmed receipt of disgorgement checks. Ultimately, the Trustee concluded that Taylor has not and will not comply with the order of disgorgement.

Taylor's conduct—failure to communicate, failure to advise, failure to appear, and failure to comply with a court order to return unearned fees—would warrant discipline under Kentucky law independent of the Bankruptcy Court's findings. Nothing in the record supports the imposition of a lesser or different sanction in Kentucky.

Moreover, since Taylor has not responded to this Court's show cause Order, she has failed to establish any reason why we should not impose identical reciprocal discipline; and, thus, we now impose such identical reciprocal discipline as required by SCR 3.435(4). Accordingly, the Court ORDERS:

(1) Jennifer Lynn Taylor is suspended from the practice of law in the Commonwealth of Kentucky for a period of one (1) year, effective from the entry of this Opinion and Order, until such time as she is reinstated to the practice of law in the United States Bankruptcy Court for the Eastern District of Kentucky, London Division, and until she is reinstated to the practice of law by Order of this Court pursuant to SCR 3.502;

(2) Pursuant to SCR 3.390, Taylor shall, if she has not already done so, within ten days from the entry of this Opinion and Order, notify all clients, in writing, of her inability to represent them; notify, in writing, all courts in which she has matters pending of her suspension from the practice of law; and furnish copies of all letters of notice to the Office of Bar Counsel. Furthermore, to the extent possible, Taylor shall immediately cancel and cease any advertising activities in which she is engaged; and

(3) In accordance with SCR 3.450, Taylor shall pay all costs associated with these disciplinary proceedings against her, and for which execution may issue from this Court upon finality of this Opinion and Order.

/s/ Debra Hembree Lambert

 CHIEF JUSTICE

FOOTNOTES

1.   Rules of the Supreme Court.

2.   The Bankruptcy Court was also troubled by dismissal orders entered in Taylor's three most recent bankruptcy cases.

All sitting. All concur.