Volume 82 u No. 33 u December 10, 2011 ALSO INSIDE • Taxation Law • Real Property Law • Bar Journal 2011 Index Vol. 82 — No. 33 — 12/10/2011 The Oklahoma Bar Journal 2873 For Those Memories Made Possible By Your Paycheck Protect Your Income With Disability Insurance You Insure Your Car, Your Home and Your Life but What About Your Paycheck? It does more than just pay for living expenses; your Paycheck helps to create memories that will last a lifetime. You have a three in ten chance of suffering a disabling illness or injury during your career that would keep you out of work for three months or more.* We offer coverage for both personal income and business overhead expense. So call today or visit us online at www.bealepro.com to request a free quote. ,$$")'$"(,*'www.bealepro.com *The Real Risk of Disability in the United States, Milliman Inc., on behalf of the LIFE Foundation, May 2007 2874 The Oklahoma Bar Journal Vol. 82 — No. 33 — 12/10/2011 THEME: ETHICS & PROFESSIONAL RESPONSIBILITY Editor: Melissa DeLacerda contents pg. 2929 Dec. 10, 2011 • Vol. 82 • No. 33 Taxation Law Section DEPARTMENTS 2876 From the President 2961 From the Executive Director 2962 Law Practice Tips 2966 Ethics/Professional Responsibility 2967 Oklahoma Bar Foundation News 2970 Lawyers for Heroes 2972 Access to Justice 2973 Young Lawyers Division 2974 Calendar 2976 For Your Information 2977 Bench and Bar Briefs 2979 In Memoriam 2983 Editorial Calendar FEATURES 2984 The Back Page 2879 The OBA’s Discipline Diversion Program By William R. Grimm 2885 An Ethics Checklist: Withdrawal from a Case By Travis Pickens 2891 What is the Lawyers Helping Lawyers Assistance Program? pg. 2938 By John Morris Williams Real Property Law Section 2897 Dealing with Difficult Lawyers By Travis Pickens 2903 Working the Case By Don G. Holladay and PLUS Judge Timothy D. DeGiusti 2929 Taxation Law Section: 2011 Oklahoma Tax Legislation 2911 Staff Counsel or Outside Counsel: By Sheppard F. Miers Jr. The Rules of Professional Conduct 2935 Taxation Law Section: and Legal Ethics Remain the Same IRS Attorneys Audit Technique Guide By Steven Dobbs By Jon H. Trudgeon 2917 RICO and Robo-Justice: Fraudulent 2938 Real Property Law Section: The Debt Collection and Its Implications Real Estate Mortgage Follows the on Financial Institutions Promissory Note Automatically, By Vaughn Iskanian and Annie Kellough Without an Assignment of Mortgage: 2923 Some Thoughts on Discovery and The Lesson of BAC HOME LOANS Legal Writing By Kraettli Q. Epperson By Judge Paul J. Cleary 2943 OKLAHOMA BAR JOURNAL 2011 Index Vol. 82 — No. 33 — 12/10/2011 The Oklahoma Bar Journal 2875 FROM THE PRESIDENT Happy Trails to You By Deborah Reheard It does not seem possible that I am writing my last president’s page. It seems like just a couple of months ago that I was anguishing over starting the year with potentially inspiring words, and suddenly I find myself looking for something insightful to end my year as your bar president. Funny thing about time — the less you have, the quick- er it goes. I have drawn on my families — both immediate and legal — not only for help and support this year, but also for some words of wisdom and funny anecdotes to share as I have traversed the state. When thinking about how time flies, I’m reminded of a true story I have told a few times that gets across a couple of points — time is relative and perception is everything. When my niece, Kristin, turned six many years ago, we were having a family birthday party for her. My mother began talking about how she remembered the day Kristin was born and what everyone was doing. “Your Aunt Deb- President Reheard and her husband, bie was at law school, and the hot water heater broke at the house, and we had to get everyone to the hospital, and Dale Gill it was so cold.” Kristin was amazed that her Nanny Gladys could remember back six whole years, Kristin’s skills we lawyers possess and entire lifetime. “Oh, honey, I can remember when your improving the public perception of brother Clinton was born. PaPaw Tom was in the field, lawyers one good deed at a time. and we had to go get him off the tractor and get him to the hospital in time.” Well, this was truly amazing because Thanks to my loved ones, my Clinton was 10 years old and that was longer than Kristin lawyer family, my law office family had been alive. and my OBA staff family for a great year. I could not have done it with- My mother, never one to stop when she was on a roll, out you, and I am forever grateful. said, “Oh honey, I can remember the day your Aunt Only with your help has so much Debbie was born. I had to stay in town at your great- been accomplished. grandmother’s house after she was born because they were using the road in front of the farm to haul dirt to To quote one more famous phi- build the Will Rogers Turnpike.” Well, you could have losopher, Roy Rogers, as I ride off heard a pin drop as they say. Kristin’s mouth flew open; into the sunset, “Happy trails to her eyes got big, and she looked straight at me and said, you, until we meet again.” “You’re older than the turnpike?!” Yes, 30-some years is forever when you are six, but not so long when you are 50-something. And one person’s perception of a long time is another person’s just yester- President Reheard practices in Eufaula. day. We have spent a lot of this year working on time and [email protected] perception — giving time to those who need the unique (918) 689-9281 2876 The Oklahoma Bar Journal Vol. 82 — No. 33 — 12/10/2011 OFFIC ERS & BOARD OF GOVERNORS Deborah A. Reheard, President, Eufaula Cathy M. Christensen, President-Elect, Oklahoma City EVENTS CALENDAR Reta Strubhar, Vice President, Piedmont Allen M. Smallwood, Immediate Past President, DECEMBER 2011 Tulsa Martha Rupp Carter, Tulsa 14 OBA Justice Commission Meeting; 2 p.m.; Oklahoma Bar Center, Charles W. Chesnut, Miami Oklahoma City; Contact: Drew Edmondson (405) 235-5563 Renée DeMoss, Tulsa Gerald C. Dennis, Antlers 15 OBA Bench & Bar Committee Meeting; 12 p.m.; Oklahoma Bar Glenn A. Devoll, Enid Center, Oklahoma City and OSU Tulsa; Contact: Barbara Swinton Steven Dobbs, Oklahoma City (405) 713-7109 O. Chris Meyers II, Lawton Lou Ann Moudy, Henryetta 16 OBA Board of Governors Meeting; 9 a.m.; Oklahoma Bar Center, D. Scott Pappas, Stillwater Oklahoma City; Contact: John Morris Williams (405) 416-7000 David A. Poarch Jr., Norman 17 OBA Young Lawyers Division Committee Meeting; 10 a.m.; Ryland L. Rivas, Chickasha Susan S. Shields, Oklahoma City Oklahoma Bar Center, Oklahoma City and Tulsa County Bar Center, Tulsa; Roy D. Tucker, Muskogee, Contact: Roy Tucker (918) 684-6276 Chairperson, OBA/Young Lawyers Division 20 OBA Civil Procedure and Evidence Code Committee Meeting; BAR CENTER STAFF 3:30 p.m.; Oklahoma Bar Center, Oklahoma City and OSU Tulsa; Contact: John Morris Williams, Executive Director; James Milton (918) 591-5229 Gina L. Hendryx, General Counsel; Donita Bourns Douglas, Director of Educational 22 OBA Men Helping Men Support Group; 5:30 p.m.; The Center for Programs; Carol A. Manning, Director of Therapeutic Interventions, Suite 510, Tulsa; RSVP to: Kim Reber Communications; Craig D. Combs, Director of (405) 840-3033 Administration; Travis Pickens, Ethics Counsel; Jim Calloway, Director of Management Assistance 26-27 OBA Closed – Christmas Day Observed Program; Beverly Petry Lewis, Administrator MCLE Commission; Jane McConnell, Coordinator Law-related Education; Loraine Dillinder Farabow, JANUARY 2012 Debbie Maddox, Ted Rossier, Assistant General Counsels; Katherine Ogden, Staff Attorney, 2 OBA Closed – New Year’s Day Observed Tommy Butler, Sharon Orth, Dorothy Walos and Krystal Willis, Investigators 6 OBA Law Day Committee Meeting; 12 p.m.; Oklahoma Bar Center, Manni Arzola, Debbie Brink, Stephanie Burke, Oklahoma City; Contact: Tina Izadi (405) 522-3871 Brenda Card, Morgan Estes, Johnny Marie 10 OBA Law-related Education SCOPE Task Force Meeting; Floyd, Matt Gayle, Diedra Goss, Brandon 11:30 a.m.; Oklahoma Bar Center, Oklahoma City; Contact: Reta Strubhar Haynie, Suzi Hendrix, Misty Hill, Debra Jenkins, Amy Kelly, Jeff Kelton, Durrel Lattimore, (405) 354-8890 Heidi McComb, Renee Montgomery, Wanda 12 OBA Leadership Academy; 11 a.m.; Oklahoma Bar Center, Oklahoma Reece-Murray, Lori Rasmussen, Tracy Sanders, Mark Schneidewent, Robbin Watson, Laura Willis City; Contact: Heidi McComb (405) 416-7027 & Roberta Yarbrough 13 Board of Bar Examiners; 9 a.m.; Oklahoma Bar Center, Oklahoma City; EDITORIAL BOARD Contact: Bar Examiners (405) 416-7075 Editor in Chief, John Morris Williams, News OBA Solo and Small Firm Conference Planning Committee & Layout Editor, Carol A. Manning, Editor, Meeting; 1:30 p.m.; Oklahoma Bar Center, Oklahoma City with Melissa DeLacerda, Stillwater, Associate Editors: Dietmar K. Caudle, Lawton; Judge Sheila teleconference; Contact: Charles W. Chesnut (918) 542-1845 Condren, Claremore; Sandee Coogan, Norman; OBA Family Law Section Meeting; 3:30 p.m.; Oklahoma Bar Center, Emily Duensing, Tulsa; Erin L. Means, Enid; Pandee Ramirez, Okmulgee; Leslie D. Taylor, Oklahoma City and OSU Tulsa; Contact: Kimberly Hays (918) 592-2800 Oklahoma City; Joseph M. Vorndran, Shawnee; For more events go to www.okbar.org/calendar January Windrix, Poteau NOTICE of change of address (which must be The Oklahoma Bar Association’s official website: in writing and signed by the OBA member), www.okbar.org undeliverable copies, orders for subscriptions THE OKLAHOMA BAR JOURNAL is a publication of the Oklahoma Bar or ads, news stories, articles and all mail items Association.