¶4 Attorney Grogan has been previously disciplined for unprofessional conduct. In 2007, Attorney Grogan was publicly reprimanded for failing to timely file income and withholding tax returns, and failing to provide information in a timely fashion during an Office of Lawyer Regulation (OLR) investigation. See Public Reprimand of William J. Grogan, No. 2007-6. In 2011, Attorney Grogan's Wisconsin law license was suspended for 60 days for misconduct consisting of five violations of trust account rules and one count of failing to cooperate with an OLR investigation. In re Disciplinary Proceedings Against William J. Grogan, 2011 WI 7, 331 Wis. 2d 341, 795 N.W.2d 745.

¶5 Since March 7, 2011, Attorney Grogan's Wisconsin law license has been suspended continuously. Attorney Grogan has not satisfied certain conditions placed on the reinstatement of his license following the 60-day disciplinary suspension imposed in In re Disciplinary Proceedings Against William J. Grogan, 331 Wis. 2d 341, ¶¶16, 18. Attorney Grogan's license is also presently suspended for failing to comply with continuing legal education requirements and failing to pay bar dues. Finally, on June 16, 2011, and on January 24, 2012, this court temporarily suspended Attorney Grogan's license to practice law for his willful failure to cooperate in two separate OLR investigations concerning certain conduct underlying this opinion. These temporary suspensions remain in effect.

¶6 The OLR's complaint against Attorney Grogan consists of some 33 counts of misconduct committed in eight separate client matters: Charles B. (Counts 1-3); Clayton B. (Counts 4-8); D.D. (Counts 9-11); L.J. (Counts 12-14); M.S.L. (Counts 15-20); J.J.M. (Counts 21-26); D.K.K. (Counts 27- 29); and C.T. (Counts 30-33). Attorney Grogan answered the complaint with a general denial of all counts. The referee held a six-day hearing on this matter and received post-hearing briefing, after which the referee filed a 93-page report concluding that Attorney Grogan had committed all 33 alleged acts of professional misconduct.

¶23 The OLR alleged and the referee concluded that, contrary to SCR 10.03(2), Attorney Grogan failed to report changes to his office address to the State Bar (Count 3).

¶24 After making a determination of misconduct as to all 33 counts summarized above, the referee evaluated the appropriate discipline for Attorney Grogan. The referee recommended the revocation of Attorney Grogan's law license. The referee wrote that Attorney Grogan's misconduct was "blatant." He "grossly mistreated" his clients, many of whom were financially challenged or otherwise vulnerable. Referring to Attorney Grogan's conduct in representing L.J., the referee wrote that "[w]e now have the spectacle of a suspended attorney, a former district attorney, no less, meeting clients at Burger King, taking their money, and essentially disappearing into the night. The damage done to the profession is truly incalculable."

¶25 The referee vigorously rejected Attorney Grogan's defenses to the OLR's allegations. The referee variously described Attorney Grogan's defenses as "entirely incredible," "riddled with inconsistency," "baseless," and "advanced without a shred of supporting documentary evidence . . . , and in the face of a mountain of contemporaneous written evidence to the contrary." The referee wrote that one of Attorney Grogan's arguments during the six-day disciplinary hearing "literally destroyed any remaining credibility he possessed." The referee also commented that Attorney Grogan's noncooperation with the disciplinary process rose "to a level never before seen by this referee. [Attorney Grogan] has made engaging in basic communication with him a monumental struggle. The jobs of OLR investigators, Court clerks, and even this referee were needlessly magnified by his avoidance behavior."

¶27 Concerning monetary sanctions, the referee recommended that Attorney Grogan be ordered to pay restitution as follows:

• Charles B. matter: $300 to the State Bar's Wisconsin Lawyers Fund for Client Protection ("Fund");

• Clayton B. matter: $875 to the Fund;

• D.D. matter: $220 to D.D.;

• L.J. matter: $500 to the Fund;

• M.S.L. matter: $65 to M.S.L.;

• J.J.M. matter: $6,500 to the Fund, $1,000 to J.J.M.; and

• C.T. matter: $2,000 to C.T.'s mother, C.V.G.

¶29 The OLR did not appeal from the referee report, and, as mentioned earlier, Attorney Grogan did not timely file an appeal. Accordingly, this court's review proceeds pursuant to SCR 22.17(2). In conducting our review, we will affirm the referee's findings of fact unless they are found to be clearly erroneous, but we will review the referee's conclusions of law on a de novo basis. See In re Disciplinary Proceedings Against Inglimo, 2007 WI 126, ¶5, 305 Wis. 2d 71, 740 N.W.2d 125. The court may impose whatever sanction it sees fit regardless of the referee's recommendation. See In re Disciplinary Proceedings Against Widule, 2003 WI 34, ¶44, 261 Wis. 2d 45, 660 N.W.2d 686.

¶30 Based upon our review of the record, we approve and adopt the referee's findings of fact and conclusions of law. We determine that the seriousness of Attorney Grogan's misconduct demonstrates that his law license must be revoked to protect the public, courts, and legal system from the repetition of the misconduct; to impress upon Attorney Grogan the seriousness of his misconduct; and to deter other attorneys from engaging in similar misconduct. We also agree with and adopt the referee's recommendation that Attorney Grogan be ordered to pay restitution and costs as described above.

¶31 IT IS ORDERED that the license of William J. Grogan to practice law in Wisconsin is revoked, effective as of the date of this order.

¶32 IT IS FURTHER ORDERED that the temporary license suspensions of June 16, 2011 and January 24, 2012, which arose out of William J. Grogan's willful failure to cooperate with two separate OLR grievance investigations in this matter, are lifted.

¶33 IT IS FURTHER ORDERED that within 60 days of the date of this order William J. Grogan shall pay restitution as follows:

• Charles B. matter: $300 to the Fund;

• Clayton B. matter: $875 to the Fund;

• D.D. matter: $220 to D.D.;

• L.J. matter: $500 to the Fund;

• M.S.L. matter: $65 to M.S.L.;

• J.J.M. matter: $6,500 to the Fund, $1,000 to J.J.M.; and

• C.T. matter: $2,000 to C.T.'s mother, C.V.G.

¶34 IT IS FURTHER ORDERED that within 60 days of the date of this order, William J. Grogan shall pay to the Office of Lawyer Regulation the imposed costs of this proceeding.

¶35 IT IS FURTHER ORDERED that the restitution specified above is to be completed prior to paying costs to the Office of Lawyer Regulation.

¶36 IT IS FURTHER ORDERED that William J. Grogan shall comply with the provisions of SCR 22.26 concerning the duties of a person whose license to practice law in Wisconsin has been revoked.