On Friday, September 26, 2025, the Toledo Bar Association filed a complaint against attorney Samuel R. Harden, alleging multiple instances of misconduct. The complaint, filed with the Ohio Board of Professional Conduct, outlines four counts of misconduct related to professional conduct rules violations.
The case is entitled “In the Matter of Samuel R. Harden,” with case number 2025-020.
The first count, related to Snarky Pants Studios, LLC and Nonprofits Matters, LLC matters, stems from Harden’s representation of Sarah Kurtis, who retained him in August 2019 while he was employed at Shindler Neff LLP. Kurtis, also an attorney employed by the federal government, sought Harden’s assistance with the legal structure and taxation of her two limited liability companies. The complaint alleges Harden failed to advise Kurtis of the March 15, 2020, deadline for filing the 2019 tax returns, and despite multiple follow-ups from Kurtis, Harden’s communication was inconsistent, and the returns were filed late, resulting in IRS penalties. Despite promises to request abatement of penalties, Harden allegedly failed to follow through, leading to further IRS notices and eventual collection agency involvement. Kurtis ultimately obtained abatements on her own after formally terminating Harden.
The second count involves Evan Rosendale, who hired Harden in July 2024 to assist with collections from a delinquent customer. Harden negotiated a $5,000 settlement, which he received on August 13, 2024, and deposited into his bank account. The complaint states that Harden failed to promptly pay Rosendale his portion of the settlement funds or issue monthly billing statements. Despite numerous attempts by Rosendale to contact Harden, he either ignored the communication or offered excuses. Eventually, Harden issued a check for $3,173.00 in February 2025, along with an invoice indicating deductions for his fees, which Rosendale disputes.
The third count pertains to Cheri Holdridge and her husband, Kurt Young, who retained Harden in January 2024 to prepare financial powers of attorney, wills, and a family trust, paying a flat fee of $1,500. The complaint alleges that Harden failed to finalize the estate planning documents before Holdridge and Young’s trip abroad in May 2024, despite their repeated attempts to communicate with him. While healthcare POAs and two financial POA documents were eventually completed, Holdridge and Young had to prompt him during a July 9, 2024 meeting. There was no progress made on the drafting of the will or trust. After a continued lack of communication, Holdridge filed a grievance, and a fee arbitration committee awarded her a refund of $1,300, which Harden paid.
The fourth count addresses Harden’s noncompliance with the Toledo Bar Association’s investigation into the Rosendale and Holdridge grievances. Despite receiving a Letter of Inquiry on December 13, 2024, and being granted two extensions to respond, Harden allegedly failed to file a written response to either grievance as of the date of the complaint.
The Toledo Bar Association is requesting that Harden be disciplined pursuant to Rule V of the Rules for the Government of the Bar of Ohio.
According to Avvo, Mr. Harden is a tax lawyer in Toledo, OH. He acquired his law license in Ohio in 2014.
A copy of the original filing can be found here.
