Christopher Boothe failed to file his state and federal taxes in 2012 and 2013, and also failed to pay state taxes in 2012 and 2013. Boothe did not file his federal or state income taxes for the years 2012 and 2013 until December 2014. Since Boothe’s failure to file hit federal and state income tax was a willful action, he violated 26 U.S.C. § 7203 and N.C. Gen. Stat. § 105-236(a)(9). As a result, Boothe violated Rule 8.4(b) by committing criminal acts that reflect adversely on his honesty, trustworthiness or fitness as a lawyer. Boothe was suspended for two years, but that suspension was stayed for two years so long as he complies with the conditions set out by the State Bar.