Attorney Discipline

Dan Romaine Kirkham of Corona disbarred due to tax evasion conviction

Dan Romaine Kirkham [#60324], 84, of Corona, was disbarred effective March 31, 2018, and ordered to notify clients of the discipline and perform other obligations under rule 9.20 of the California Rules of Court. Kirkham was found guilty of one count of attempt to evade the payment of  taxes and one count of conspiracy to defraud the federal government, crimes involving moral turpitude. The crimes occurred in connection with his use of a “warehouse” bank called the Christian Patriot Association. The bank was designed to conceal income and assets of customers. Kirkham was sentenced to 30 months in jail. Kirkham had no previous record of discipline and the court found that his 19 discipline-free years in practice should be considered in mitigation of his conduct.