IN RE: Michael Lee MEYER (2026)

OPINION AND ORDER

Michael Lee Meyer, Kentucky Bar Association (KBA) Number 86878, was admitted to the practice of law in Kentucky on October 24, 1997. His bar roster address is 12535 Stoneway Court, Davie, Florida 33330, but he is currently incarcerated at Federal Correctional Institution Coleman Low, in Coleman, Florida.

I. FACTUAL AND PROCEDURAL BACKGROUND

A. Current Charges

In January, 2024 Meyer entered into a plea agreement before the United States District Court for the Southern District of Florida in United States v. Meyer, No. 23-CR-60129-KMM. Meyer pled guilty to one count of conspiracy to defraud the United States in violation of 18 U.S.C. § 371,¹ and one count of tax evasion in violation of 26 U.S.C. § 7201.² Both offenses are Class D felonies. The convictions arose from Meyer and two co-conspirators operating and marketing two illegal tax shelters. The plans were marketed to high-income clients as a way to improperly claim charitable contribution tax deductions while retaining control of donated assets. The filings against Meyer alleged false charitable deductions, backdated documents, fraudulent appraisal forms, misleading IRS submissions, and assistance with false tax returns.

On April 11, 2024, Meyer was sentenced to a total of eight years in prison: five years on count one and three years on count two to run consecutively. He was also ordered to pay restitution to the IRS in the amount of $12,136,014.34.

On June 3, 2024, the Inquiry Commission issued a complaint to Meyer. After failed certified mail attempts, service of the complaint was made on Meyer through the KBA Executive Director pursuant to SCR ³ 3.035(2) on September 9, 2024. The Inquiry Commission thereafter filed a charge against Meyer on October 16, 2024, asserting two counts of violating the Kentucky Rules of Professional Conduct: one count of violating SCR 3.130(8.4)(b) (“It is professional misconduct for a lawyer to ․ (b) commit a criminal act that reflects adversely on the lawyer's honesty, trustworthiness or fitness as a lawyer in other respects[.]”), and one count of violating SCR 3.130(8.4)(c) (“It is professional misconduct for a lawyer to ․ engage in conduct involving dishonesty, fraud, deceit or misrepresentation[.]”).

The charge was sent by certified mail to the correctional institution in which Meyer is currently serving his sentence. It was signed there by a representative on November 14, 2024. The charge was served on Meyer pursuant to SCR ⁴ 3.035(2) on March 3, 2025. Meyer did not file an answer or otherwise respond and was therefore submitted to the KBA Board of Governors by default. The Board unanimously found Meyer guilty of both counts.

After considering Meyer's prior discipline and citing Section 5.11(a) of the American Bar Association's Standards for Imposing Lawyer Sanctions, the Board unanimously voted to recommend to this Court that Meyer be found guilty of violating one count of SCR 3.130(8.4)(b) and one count of SCR 3.130(8.4)(c); that he be permanently disbarred from the practice of law in Kentucky; and that he pay the certified costs associated with this action.

B. Prior Discipline

On March 24, 2022, Meyer was suspended from the practice of law in Kentucky for five years. Ky. Bar Ass'n v. Meyer, 642 S.W.3d 715, 719 (Ky. 2022). That suspension was ordered as reciprocal discipline pursuant to SCR 3.435 after the Supreme Court of Indiana accepted his resignation from the practice of law and prohibited him from seeking reinstatement for five years. Id. at 716. The misconduct underlying that disciplinary action arose from his civil settlement with the Department of Justice, and for which he was later criminally prosecuted as described above.

II. ANALYSIS

The Board considered Section 5.11(a) of Standards for Imposing Lawyer Sanctions, which directs: “Disbarment is generally appropriate when ․ a lawyer engages in serious criminal conduct, a necessary element of which includes ․ misrepresentation, fraud, extortion, misappropriation, or theft[.]”

In addition, this Court has previously ordered the permanent disbarment of attorneys convicted of similar criminal conduct. See, e.g., Ky. Bar Ass'n v. Rinehart, 558 S.W.2d 611, 611 (Ky. 1977) (holding that attorney's conviction for knowingly making and subscribing an untrue and incorrect income tax return warranted disbarment and the payment of costs); Ky. Bar Ass'n v. Pope, 549 S.W.2d 296 (Ky. 1976) (holding that attorney's convictions for attempting to evade income tax by means of a false or fraudulent tax return and knowingly making and subscribing an incorrect income tax return warranted disbarment and payment of costs).

In light of the Board of Governors’ recommendations, Meyer's previous disciplinary history, the American Bar Association's Standards for Imposing Lawyer Sanctions, and this Court's precedents, we agree with the Board that permanent disbarment is the appropriate sanction in this matter.

III. ORDER

Agreeing that the Board's recommendations are appropriate, it is ORDERED that:

1) Michael Lee Meyer, KBA Member No. 86878, is guilty of violating one count of SCR 3.130(8.4)(b) and one count of SCR 3.130(8.4)(c) as alleged in Office of Bar Counsel File 24-DIS-0019;

2) Meyer is permanently disbarred from the practice of law in the Commonwealth of Kentucky. Disbarment shall commence on the date of entry of this Opinion and Order;

3) In accordance with SCR 3.450, Meyer is ordered to pay all costs associated with these disciplinary proceedings against him, said sum being $296.03, for which execution may issue from this Court upon finality of this Opinion and Order; and

4) As required by SCR 3.390, Meyer, to the extent necessary given that he is currently suspended, shall within twenty (20) days after the issuance of this order of disbarment, notify, by letter duly placed with the United States Postal Service, all courts or other tribunals in which he has matters pending, and all clients of his inability to represent them and of the necessity and urgency of promptly retaining new counsel. Meyer shall simultaneously provide a copy of all such letters of notification to the Office of Bar Counsel. Likewise, Meyer shall immediately cancel any pending advertisements, to the extent possible, and shall terminate any advertising activity for the duration of the term of disbarment.

/s/ Debra Hembree Lambert

 CHIEF JUSTICE

FOOTNOTES

1.   That statute directs: “If two or more persons conspire either to commit any offense against the United States, or to defraud the United States, or any agency thereof in any manner or for any purpose, and one or more of such persons do any act to effect the object of the conspiracy, each shall be fined under this title or imprisoned not more than five years, or both.”

2.   That statute directs: “Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.”

3.   Supreme Court Rule.

4.   Supreme Court Rule.

All sitting. All concur.