Practice question
A lawyer returns client funds and expresses genuine remorse. He argues that Section 38’s mitigation provision necessarily overrides Section 16 and requires dismissal. Which is best?
- Any mitigating circumstance automatically eliminates liability
- Mitigation in sanction assessment differs from termination of the investigation
- Repayment must always aggravate the offense
- Section 16 prohibits every Court consideration of remorse
- The client may privately set the final sanction
Legal references
- CPRA, Canon VI Sections 16 and 38: https://bir-cdn.bir.gov.ph/local/pdf/RMC%20No.%20123-2023%20Annex%20A.pdf
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