H. Russell Vick and Jimmy A. Pettus, partners in Vick & Associates, were disciplined for not timely depositing their employee’s IRA withholdings into the participating employees’ simple IRA accounts. Rather, they commingled the withholdings with other funds used for the benefits of Vick & Associates. The balance of withholdings due to the IRS currently exceeds $350,000. Vick & Associates failed to respond to notices from the IRS informing them of this tax liability. The State Bar found that Vick, as partner and fiduciary, violated Rule 5.1(a) and as such, was suspended from the practice of law for one year, which has been stayed for a year if he complies with certain conditions set forth by the Disciplinary Hearing Commission.