A criminal defense lawyer operated a horse riding stable with his family on his personal time. The business rarely made any income, and the lawyer often deducted the losses on his income tax return even though the law was clear that this horse riding operation fell within a category of losses the Internal Revenue Service (IRS) calls nondeductible hobby losses. The IRS audited the lawyer's tax return and found that he had repeatedly deducted losses that were routinely disallowed in the past. The audit revealed that the deductions continued after the IRS had disallowed such losses taken by the lawyer and after the IRS had warned the lawyer to stop taking the losses. The IRS assessed civil fraud penalties against the lawyer and imposed a fine of $10,000. The lawyer refused to pay the penalties and unsuccessfully challenged them in an appeal. The IRS reported the lawyer to the state lawyer disciplinary authorities. Is the lawyer subject to discipline? Group of answer choices Yes, because the lawyer engaged in conduct involving civil tax fraud. No, because the lawyer did not violate any criminal law. No, because the lawyer's conduct arose in the context of a personal business, not his law practice. Yes, because the lawyer did not accept his punishment; he challenged the civil penalties in an unsuccessful appeal