Because of the unusual circumstances surrounding Douglas J. Flanagan’s failure to file federal income tax returns for 1981, 1982, *492and 1983, and his subsequent plea of guilty to one of the three counts,1 we agree with the special master’s recommendation that Flanagan be suspended for a period of thirty days.2

In making this recommendation, the special master determined that “even though the returns were intentionally neglected, they were not neglected for the purpose of avoiding tax liability in this case since the taxes were paid.” Though the returns were not filed, Flanagan made quarterly payments of estimated taxes from 1981-1983 which, according to the special master, covered his tax liability for those years.3

This, then, is not a case involving the repeated failure to file returns under circumstances “where the wrongdoer stands to gain personal monetary benefit from his conduct.” Huff v. Anderson, 212 Ga. 32 (90 SE2d 329) (1955). See also In the Matter of Nicholson, 243 Ga. 803 (257 SE2d 195) (1979). Instead, it is a case in which legitimate mitigation operates to lessen the consequences of his violations. We therefore adopt the recommendation and order that Flanagan be suspended from the practice for thirty days from September 10, 1988.