OPINION
PER CURIAM.
This matter is before this Court after disciplinary proceedings were conducted pursuant to NMSA 1978, Rules Governing Discipline (Repl.Pamp.1985) wherein attorney Jose L. Arrieta was found to have committed violations of NMSA 1978, Code of Prof.Resp. (Repl.Pamp.1985) involving misrepresentation to a court, failure to return unearned fees, failure to render an accounting to a client, neglect, incompetence, and other conduct prejudicial...
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