Attorney disciplinary proceeding; attorney's license revoked.

We review the report of the referee recommending that we revoke the license of Roger G. Schnitzler to practice law in Wisconsin as discipline for professional misconduct. That misconduct consisted of the following: his failure to respond to a client's request for an accounting of funds in. his possession, his failure to render a full *183accounting of those funds upon the client's request and upon request of the Board of Attorneys Professional Responsibility in the course of its investigation of that client's grievance, his improper withdrawal of client funds in payment of fees to which he claimed to be entitled, his failure to refund to a client funds belonging to that client he had allegedly paid on the client's behalf, his failure to keep and preserve trust account records and produce them upon request of the Board, his depositing personal funds in his trust account and making disbursements from it to pay his personal obligations and his conversion of client funds by unauthorized withdrawal.

We determine that Attorney Schnitzler's professional misconduct warrants the revocation of his license to practice law. By withdrawing client funds from his trust account for his own use without authorization by the client, failing to turn over funds to a client entitled to them and converting client funds to his own use, Attorney Schnitzler placed his own pecuniary interests above the interests of the client he represented. In so doing, he violated his fundamental professional duty to his client. In light of prior discipline imposed on him for professional misconduct, Attorney Schnitzler has demonstrated that he is unfit to be licensed to represent others in our legal system.

Attorney Schnitzler was licensed to practice law in Wisconsin in 1966 and practices in Madison. In 1980 he was privately reprimanded by the Board for his failure to timely respond to its inquiries into a client grievance; in 1982 he was again privately reprimanded by the Board for failing to timely respond to its inquiries concerning a client grievance and for failing to perform services in a client's divorce and bankruptcy matters; in 1985 he consented to a public reprimand from the Board for failing *184to provide a client with an accounting and with the client's records in a bankruptcy matter, for failing to execute a consent to substitution of counsel at his client's request and for failing to advise his client of a notice of deposition of the client; in 1987, the court suspended his license for 60 days as discipline for his having wilfully failed to timely file a state income tax return, for which he was convicted in circuit court, fined $600 and placed on two years' probation; Disciplinary Proceedings Against Schnitzler, 140 Wis. 2d 574, 412 N.W.2d 124 (1987). The referee is Attorney Charles S. VanSickle.

Following a disciplinary hearing, the referee made the following findings of fact regarding Attorney Schnit-zler's handling of one client’s matters. When his license was suspended, effective January 1, 1988, Attorney Schnitzler was contacted by clients regarding transfer of their files and for information concerning them. He replied to those inquiries but did not accept letters sent to him by certified mail, return receipt requested. Consequently, an inquiry from successor counsel of one of his client's, John Madden, whom he had represented in a tax matter, was never received or answered. After the client filed a grievance with the Board, Attorney Schnit-zler turned over the client's files.

When this client demanded an accounting of funds he had given to Attorney Schnitzler for deposit into his trust account, Attorney Schnitzler did not provide an adequate accounting but instead gave the Board a statement of disbursements he had made from the trust account purportedly depleting all funds in it belonging to that client. The referee found this an inadequate response to the client because it did not provide a clear and concise statement of all income, including interest, all disbursements and dates and documentation as to all *185transactions involving the client's funds in the trust account.

Although the amount of money the client had sent to Attorney Schnitzler for deposit in the trust account remained in dispute, the referee found that there was $25,000 in client funds for which Attorney Schnitzler owed an accounting, in addition to $10,000 to which he may have been entitled — $5,000 payment toward legal fees and a $5,000 personal loan from the client.

The $25,000 was held in the trust account as a condition imposed by the Internal Revenue Service in its consideration of a compromise of the client's tax matter. From it Attorney Schnitzler disbursed $500 in settlement of a personal injury claim and $3,100 to the IRS in payment of his client's taxes. Attorney Schnitzler also claimed to have disbursed $5,200 in settlement of a foreclosure matter, contending that the disbursement had been authorized orally by the client. He did not, however, produce documentation to verify that disbursement and, on the basis of the affidavit of counsel for the adverse party, the referee found that the foreclosure matter had been resolved by payment of approximately $12,000 from either the client himself or from one of his employees and from funds other than those in Attorney Schnitzler's trust account.

In regard to the remaining $16,200, Attorney Schnitzler contended that the client had authorized him to apply that amount toward payment of attorney fees he had earned. The client denied having given any such authorization. Although the referee was unable to determine the amount due Attorney Schnitzler for legal services, he found that Attorney Schnitzler withdrew as payment of fees $16,200 of the $25,000 the client had placed in the trust account to satisfy the requirement of *186the IRS and that the withdrawal was not authorized by the client.

On August 26, 1985, Attorney Schnitzler deposited approximately $4,000 of his own funds into his trust account and on the same day wrote a check on that account in payment of his real estate taxes. Thereafter, he wrote a check on the account in the amount of $10,000 in payment of another personal obligation.

In addition to the foregoing, Attorney Schnitzler failed to keep proper trust account records concerning his business with this client. He also failed to comply with the Board's request to turn over to it records concerning receipt and disbursement of that client's funds.

On the basis of these facts, the referee concluded as follows: Attorney Schnitzler's failure to respond to his client's request for an accounting of funds constituted a failure to respond to a client's reasonable request for information, in violation of SCR 20:1.4;1 his failure to render a full accounting to the client and to return to the client funds he claimed to have paid in settlement of the client's foreclosure matter violated SCR 20:1.15(b);2 his *187failure to keep and preserve trust account records for this client and failure to produce them upon Board request violated SCR 20:1.15(e) and (f);3 his commingling of personal funds with client funds in his trust account and disbursing those funds for his own purposes *188violated SCR 20:1.15(a);4 his unauthorized withdrawal of client funds in payment for legal services constituted conversion of client property, in violation of SCR 20:8.4 and 20:1.15(a).

We adopt the referee's findings of fact and conclusions of law and accept his recommendation that Attorney Schnitzler's license to practice law be revoked as discipline for his professional misconduct. In making that recommendation, the referee explicitly considered Attorney Schnitzler's prior discipline, specifically noting the public reprimand imposed in 1985 for his failure to provide a client with proper accounting and records in a bankruptcy proceeding despite the client's repeated requests..

*189IT IS ORDERED that the license of Roger G. Schnitzler to practice law in Wisconsin is revoked, effective March 25, 1991.

IT IS FURTHER ORDERED that within 60 days of the date of this order Roger G. Schnitzler pay to the Board of Attorneys Professional Responsibility the costs of this disciplinary proceeding.

IT IS FURTHER ORDERED that Roger G. Schnitzler comply with the provisions of SCR 22.26 concerning the duties of a person whose license to practice law in Wisconsin has been revoked.

ABRAHAMSON, J., did not participate.