¶6 The OLR alleged and the parties have stipulated that, by selling to her legal client an annuity policy in June 2000, for which Attorney Armstrong received a commission, without obtaining a separate written consent from the client waiving the conflict of interest and indicating the client was given reasonable opportunity to consult with independent counsel, and in a transaction that was not fair or reasonable to the client, Attorney Armstrong violated former SCR 20:1.8(a) (Count One).

¶8 The OLR alleged and the parties have stipulated that, by contracting with B.R.T. to act as her real estate agent in the sale of her duplex for a seven percent commission, while simultaneously acting as her lawyer with respect to the sale, without obtaining a separate written consent from the client waiving the conflict of interest and indicating that the client was given reasonable opportunity to consult with independent counsel, Attorney Armstrong violated former SCR 20:1.8(a) (Count Two).

¶9 In April 2001, Attorney Armstrong prepared and filed joint income tax returns for B.R.T. and her husband for the 2000 tax year. Attorney Armstrong billed the couple $3,430.88. The couple paid in full. The income tax returns prepared by Attorney Armstrong contained errors, and Attorney Armstrong either knew or should have known of the errors, or knew or should have known that she did not have sufficient information to complete accurate returns and that the necessary information could have been obtained from the clients or other sources.

¶10 In May 2002, the United States Internal Revenue Service (IRS) notified the couple of a deficiency and proposed changes to the 2000 tax return, which increased the taxes they owed by $2,156. The IRS demanded an additional payment of $2,717, which included interest.

¶11 In December 2002, Attorney Armstrong disputed the IRS's proposed changes to the return and asserted that the clients were entitled to a $435 tax refund. Attorney Armstrong petitioned the United States Tax Court for a hearing on behalf of the couple. She also prepared and submitted an amended Form 1040 for the 2000 tax year which, as it turned out, also included several errors.

¶12 Shortly before the scheduled trial date, the IRS completed an audit and reduced the amount of the clients' tax deficiency; the clients agreed to a stipulation offered by the IRS, under which they agreed to pay $1,136 in additional tax, plus $195 in interest, for a total additional payment of $1,331.

¶15 In addition, by charging additional fees of $4,118.95 to reduce an IRS tax deficiency determination from $2,156 to $1,136, Attorney Armstrong violated former SCR 20:1.5(a) (Count Four).

¶16 From some time before 2000 and through September 2005, Attorney Armstrong invoiced B.R.T. a flat fee of $500 per month for services identified under a matter name of "POA/Financial." Attorney Armstrong's records indicate that between April 2000 and October 2005 she spent from two to four and one-half hours per month, with a monthly average of 2.69 hours, on this matter. Attorney Armstrong's work on this matter was mostly nonprofessional clerical work, such as receiving, scanning, and filing dividend checks, depositing checks, writing checks, and bookkeeping.

¶17 However, the monthly invoices issued to B.R.T. under the "POA/Financial" matter described the activities as "professional services," such as "Received, Reviewed, Processed Financial Documents for the Month, Conferences with Client and Financial Advisors." The parties stipulate that these descriptions did not fairly or accurately describe the services performed, and included work that was not properly billable to a client.

¶19 The OLR alleged and the parties have stipulated that, by billing B.R.T. a flat fee of $500 per month from May 1, 2000, through October 1, 2005, for legal work that generally consisted of only 15 minutes or less, despite the aforementioned language in the written powers of attorney, Attorney Armstrong violated former SCR 20:1.5(a) (Count Five).

¶20 In addition, between September 1, 2004, and November 1, 2005, Attorney Armstrong billed B.R.T. somewhere between $58,422.32 and $62,815.20 for what was primarily nonprofessional work assisting B.R.T. with matters related to her duplex. This work included "general contractor" type of services (such as consulting with her client about needed repairs, soliciting bids, and helping select contractors such as painters, carpenters, plumbers, and the like); property manager services (such as dunning tenants for unpaid rent, fielding complaints, keeping accounting records for rents, listing the duplex for lease, and seeking new tenants); retaining and supervising workers to clean the duplex; personally sorting and boxing the client's personal property; and running errands (such as picking up parts and supplies, boxes, plastic bags, packing tape, mulch, and the like).

¶22 The OLR alleged and the parties have stipulated that, by charging her $250 hourly rate as an attorney, and by charging her paraprofessional staff rate of $150 per hour, for the aforementioned nonprofessional work, Attorney Armstrong violated former SCR 20:1.5(a) (Count Six).

¶26 Finally, following John's death, B.R.T. wanted to close John's AOL account. The parties have stipulated that Attorney Armstrong billed B.R.T. about $385 for the work to cancel this account, thereby violating former SCR 20:1.5(a) (Count Nine).

¶28 With respect to restitution, the parties stipulated that $16,500 represents a reasonable fee for the "POA/Financial" services. The OLR recommends that we require Attorney Armstrong to make restitution to B.R.T. in the sum of $16,500 for these services.

¶29 With respect to the IRS notice of deficiency, the stipulation provides that $500 represents a reasonable fee for the services performed. The OLR recommends that we require Attorney Armstrong to make restitution to B.R.T. in the sum of $3,618.95 for this matter.

¶30 With respect to the work performed relating to the duplex, the stipulation provides that $8,307.64 represents a reasonable fee for the services performed. The OLR recommends that we require Attorney Armstrong to make restitution to B.R.T. in the sum of $37,568.36 for these services.

¶31 With respect to the estate of B.R.T's husband, the stipulation provides that $1,000 represents a reasonable fee for the services performed. The OLR recommends that we require Attorney Armstrong to make restitution to B.R.T. in the sum of $3,212.50 in this matter.

¶33 After reviewing the matter, we approve the stipulation, in part to facilitate payment of restitution to the victim and in reliance on the cases cited by the OLR in support of a two-year suspension. See, e.g., In re Disciplinary Proceedings Against Gilbert, 227 Wis. 2d 444, 595 N.W.2d 715 (1999). We suspend Attorney Armstrong's license to practice law in this state for a period of two years. We direct Attorney Armstrong to pay restitution to B.R.T. in the amount of $60,899.81. Because this matter is being resolved without the appointment of a referee, and because the OLR has not sought costs, we do not impose the costs of this proceeding on Attorney Armstrong.

¶34 IT IS ORDERED that the license of Jenny R. Armstrong to practice law in Wisconsin is suspended for a period of two years, effective July 24, 2015.

¶35 IT IS FURTHER ORDERED that within 60 days of the date of this order, Jenny R. Armstrong shall pay $60,899.81 in restitution to B.R.T.

¶36 IT IS FURTHER ORDERED that Jenny R. Armstrong shall comply with the provisions of SCR 22.26 concerning the duties of a person whose license to practice law in Wisconsin has been suspended.