||The executor of an estate retained Respondent to represent the estate. Respondent knew that he had a duty to file a final federal tax return for income earned in the year of the death of the decedent and failed to file such a return. Respondent failed to respond to communication from the executor concerning notices from the IRS of mounting penalties. The disciplinary hearing concluded in an abbreviated proceeding with a recommendation from a private reprimand. The Board panel remanded for briefs. ODC filed a brief. Respondent did not file a brief. The Board dismissed the petition.