The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers. These individuals are subject to the regulations governing practice before the Internal Revenue Service (IRS), which are set out in Title 31, Code of Federal Regulations, Part 10, and which are published in pamphlet form as Treasury Department Circular No. 230. The regulations prescribe the duties and restrictions relating to such practice and prescribe the disciplinary sanctions for violating the regulations.
The disciplinary sanctions to be imposed for violation of the regulations are:
Disbarred from practice before the IRS—An individual who is disbarred is not eligible to represent taxpayers before the IRS.
Suspended from practice before the IRS—An individual who is suspended is not eligible to represent taxpayers before the IRS during the term of the suspension.
Censured in practice before the IRS—Censure is a public reprimand. Unlike disbarment or suspension, censure does not affect an individual’s eligibility to represent taxpayers before the IRS, but OPR may subject the individual’s future representations to conditions designed to promote high standards of conduct.
Monetary penalty—A monetary penalty be imposed on an individual who engages in conduct subject to sanction or on an employer, firm, or entity if the individual was acting on its behalf and if it knew, or reasonably should have known, of the individual’s conduct.
Disqualification of appraiser—An appraiser who is disqualified is barred from presenting evidence or testimony in any administrative proceeding before the Department of the Treasury or the IRS.
Under the regulations, attorneys, certified public accountants, enrolled agents, enrolled actuaries, and enrolled retirement plan agents may not assist, or accept assistance from, individuals who are suspended or disbarred with respect to matters constituting practice (i.e., representation) before the IRS, and they may not aid or abet suspended or disbarred individuals to practice before the IRS.
Disciplinary sanctions are described in these terms:
Disbarred by decision after hearing, Suspended by decision after hearing, Censured by decision after hearing, Monetary penalty imposed after hearing, and Disqualified after hearing—An administrative law judge (ALJ) conducted an evidentiary hearing upon OPR’s complaint alleging violation of the regulations and issued a decision imposing one of these sanctions. After 30 days from the issuance of the decision, in the absence of an appeal, the ALJ’s decision became the final agency decision.
Disbarred by default decision, Suspended by default decision, Censured by default decision, Monetary penalty imposed by default decision, and Disqualified by default decision—An ALJ, after finding that no answer to OPR’s complaint had been filed, granted OPR’s motion for a default judgment and issued a decision imposing one of these sanctions.
Disbarment by decision on appeal, Suspended by decision on appeal, Censured by decision on appeal, Monetary penalty imposed by decision on appeal, and Disqualified by decision on appeal—The decision of the ALJ was appealed to the agency appeal authority, acting as the delegate of the Secretary of the Treasury, and the appeal authority issued a decision imposing one of these sanctions.
Disbarred by consent, Suspended by consent, Censured by consent, Monetary penalty imposed by consent, and Disqualified by consent—In lieu of a disciplinary proceeding being instituted or continued, an individual offered a consent to one of these sanctions and OPR accepted the offer. Typically, an offer of consent will provide for: suspension for an indefinite term; conditions that the individual must observe during the suspension; and the individual’s opportunity, after a stated number of months, to file with OPR a petition for reinstatement affirming compliance with the terms of the consent and affirming current eligibility to practice (i.e., an active professional license or active enrolled agent status). An enrolled agent or an enrolled retirement plan agent may also offer to resign in order to avoid a disciplinary proceeding.
Suspended by decision in expedited proceeding, Suspended by default decision in expedited proceeding, Suspended by consent in expedited proceeding—OPR instituted an expedited proceeding for suspension (based on certain limited grounds, including loss of a professional license and criminal convictions).
OPR has authority to disclose the grounds for disciplinary sanctions in these situations: (1) an ALJ or the Secretary’s delegate on appeal has issued a decision on or after September 26, 2007, which was the effective date of amendments to the regulations that permit making such decisions publicly available; (2) the individual has settled a disciplinary case by signing OPR’s “consent to sanction” form, which requires consenting individuals to admit to one or more violations of the regulations and to consent to the disclosure of the individual’s own return information related to the admitted violations (for example, failure to file Federal income tax returns); or (3) OPR has issued a decision in an expedited proceeding for suspension.
Announcements of disciplinary sanctions appear in the Internal Revenue Bulletin at the earliest practicable date. The sanctions announced below are alphabetized first by the names of states and second by the last names of individuals. Unless otherwise indicated, section numbers (e.g., § 10.51) refer to the regulations.
City and State | Name | Professional Designation | Disciplinary Sanction | Effective Date(s) |
---|---|---|---|---|
California | ||||
Garden Grove | Francis, Kevin | Enrolled Agent | Suspended by decision on appeal for violation of § 10.20 (failure to promptly submit information requested by IRS), § 10.22 (failure to exercise due diligence in connection with client’s corporate tax return), § 10.23 (failure to promptly dispose of matters pending before IRS), and § 10.51 (giving false information to IRS, attempting to influence official action of IRS by false accusations, and contemptuous conduct consisting of false accusations) | February 4, 2008 through August 4, 2009 |
Sacramento | Himmelmann, William E. | CPA | Suspended by decision in expedited proceeding under § 10.82 (conviction under 31 U.S.C. § 333, misuse of Treasury names and symbols) | Indefinite from March 4, 2008 |
Colorado | ||||
Breckenridge | Daniel, III, Royal | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from January 25, 2008 |
Florida | ||||
Seminole | Bedford, Robert N. | Enrolled Agent | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 371, conspiracy to defraud United States) | Indefinite from February 21, 2008 |
Malabar | Lagano, Albert S. | Attorney | Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from March 6, 2008 |
Davie | Luyendyk, Charles W. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (revocation of attorney license in Michigan) | Indefinite from January 28, 2008 |
Key West | McCartney, R. Allen | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in Kentucky) | Indefinite from March 7, 2008 |
Georgia | ||||
Roswell | Bailey, Charles E. | CPA | Censured by consent | January 16, 2008 |
Macon | Gonser, Fred L. | CPA | Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license) | Indefinite from February 8, 2008 |
Danielsville | Shoemaker, Curtis G. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from February 18, 2008 |
Atlanta | Turner, Terrill A. | Attorney | Suspended by consent in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from January 29, 2008 |
Illinois | ||||
Chicago | Della Rose, Stephen J. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1341, mail fraud) | Indefinite from January 7, 2008 |
Marcus, Alan R. | Attorney | Disbarred by default decision for violation of § 10.51 (failure to file Federal income tax returns) | Indefinite from November 26, 2007 | |
Zmigrocki, James J. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (stricken from attorney license roll) | Indefinite from February 1, 2008 | |
Tinley Park | Dominick, Warren J. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from January 7, 2008 |
Springfield | Giganti, Francis J. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (stricken from attorney license roll) | Indefinite from January 18, 2008 |
Northbrook | Vietinghoff, Kurt | CPA | Censured by consent | October 16, 2007 |
Kansas | ||||
Leawood | Schlotzhauer, David E. | CPA | Suspended by decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 2314, interstate transportation of stolen property) | Indefinite from February 20, 2008 |
Bonner Springs | Vendetti, Murray K. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (suspension and later surrender of CPA license) | Indefinite from January 7, 2008 |
Kentucky | ||||
McCartney, R. Allen, See Florida | ||||
Louisiana | ||||
Shreveport | Jones, Jr., Hersy | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from February 5, 2008 |
Baton Rouge | Peters, Stephen K. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from January 4, 2008 |
Bossier City | Spradling, II, James W. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment in Massachusetts) | Indefinite from January 14, 2008 |
Maryland | ||||
Timonium | Brandes, Frederic M. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment in New York) | Indefinite from January 3, 2008 |
Freeland | Quillen, Jr., James P. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from January 14, 2008 |
Laytonsville | Schneider, Fritz H. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from January 14, 2008 |
Blue Springs | Steelman, Sr., Thomas W. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license in Missouri) | Indefinite from January 14, 2008 |
Massachusetts | ||||
Pittsfield | Alexander, Kathleen | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from January 14, 2008 |
Norwell | Hilson, Robert P. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from January 14, 2008 |
Wellesley | Kleinfeld, Burton H. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from January 14, 2008 |
Nadolny, John R., See New Hampshire | ||||
Dorchester | Ragan, Kathryn S. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from January 14, 2008 |
Sprading, II, James W., See Louisiana | ||||
Michigan | ||||
Luyendyk, Charles W., See Florida | ||||
Minnesota | ||||
Maple Grove | Holker, Kenneth M. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from January 4, 2008 |
Roxbury, Linda S. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license) | Indefinite from January 3, 2008 | |
Eden Prairie | Nelson, Dewey M. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from January 14, 2008 |
Sundby, Elizabeth J., See North Dakota | ||||
Missouri | ||||
Eureka | Fingal-Griffin, Christi S. | Attorney | Suspended by decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from February 8, 2008 |
St. Louis | LaTourette, III, Brainerd W. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from January 4, 2008 |
Steelman, Sr., Thomas W., See Maryland | ||||
Aurora | Welch, Lance D. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license) | Indefinite from January 14, 2008 |
Nevada | ||||
Las Vegas | Jones, Robert A. | Attorney | Suspended by decision on appeal for violation of § 10.22 (failure to exercise due diligence in preparing, approving, and filing documents), § 10.30 (public communication containing false statements and claim), and § 10.51 (giving false or misleading information to IRS and aiding and abetting others to practice before IRS during period of ineligibility) | February 12, 2008 through February 11, 2010 |
Sexton, Jr., James C. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1341, mail fraud, aiding and abetting, causing an act to be done; 18 U.S.C. § 1956(h), conspiracy to money launder) | Indefinite from January 28, 2008 | |
New Hampshire | ||||
Rye | Nadolny, John R. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1001(a)(1), false statement; attorney disbarment in Massachusetts) | Indefinite from March 7, 2008 |
New Jersey | ||||
Edison | Bothe, Robert W. | CPA | Suspended by decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7203, failure to make an income tax return to IRS) | Indefinite from January 14, 2008 |
Katz, Alex, See Pennsylvania | ||||
Cherry Hill | Zander, Ben | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 3, accessory after the fact to mail fraud) | Indefinite from January 14, 2008 |
New Mexico | ||||
Albuquerque | Chan, Sean, a/k/a Hinman, Sean | CPA | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7206(2), fraud and false statements) | Indefinite from March 7, 2008 |
Gallup | Griego, Robert P. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license) | Indefinite from March 7, 2008 |
New York | ||||
Franklin Square | Blum, Harold | CPA | Disbarred by decision on appeal for violation of § 10.51 (failure to file Federal income tax returns) | Indefinite from February 21, 2008 |
Brandes, Frederic M., See Maryland | ||||
New York | Chasky, Barry L. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from January 14, 2008 |
Valley College | Gould, Warren M. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from January 14, 2008 |
Joyce, William M., See Oregon | ||||
Long Beach | Kuschner, Herbert M. | Attorney | Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from January 3, 2008 |
Ossining | Medina, Luis A. | Attorney | Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from February 20, 2008 |
Bronxville | Tavon, Robert | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from January 4, 2008 |
North Carolina | ||||
Leicester | King, Thomas P. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license) | Indefinite from February 5, 2008 |
Winston Salem | Myers, William C. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from March 7, 2008 |
North Dakota | ||||
Fargo | Sundby, Elizabeth J. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in Minnesota) | Indefinite from January 3, 2008 |
Ohio | ||||
Sunbury | Dye, Lewis W. | Attorney | Suspended by decision in expedited proceeding under § 10.82 (conviction under 31 U.S.C. § 5331, failure to file Form 8300 with the IRS) | Indefinite from January 28, 2008 |
Oregon | ||||
Portland | Joyce, William M. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in New York) | Indefinite from January 14, 2008 |
Pennsylvania | ||||
Moscow | Cobb, Paul J. | CPA | Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license) | Indefinite from January 25, 2008 |
Plumsteadville | Hauke, Thomas | CPA | Suspended by decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 371, conspiracy to commit securities fraud) | Indefinite from January 25, 2008 |
Aliquippa | Havey, John A. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7201, income tax evasion) | Indefinite from January 24, 2008 |
Tyrone | Hiller, Deborah D. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license) | Indefinite from March 4, 2008 |
Rydal | Katz, Alex | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in New Jersey) | Indefinite from January 14, 2008 |
Pittsburgh | Musher, Robin Grassel | Attorney | Suspended by decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 153(a), embezzlement from bankruptcy estate) | Indefinite from January 28, 2008 |
South Carolina | ||||
Pendleton | Cureton, Steven R. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from March 4, 2008 |
Pauline | Hanna, Sr., David H. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from March 4, 2008 |
Mt. Pleasant | Prendergast, Sean J. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from March 4, 2008 |
Hartville | Wilmeth, Harriet E. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from March 4, 2008 |
Tennessee | ||||
Monteagle | Settles, Thomas E. | CPA | Disbarred by decision on appeal for violation of § 10.22 (failure to exercise due diligence in preparing, or assisting in preparing, approving, and filing his Federal income tax returns; in preparing, or assisting in preparing, tax returns relating to family living trusts and family limited partnerships; in determining correctness of representations to Treasury or clients), § 10.34 (advising clients on frivolous tax strategy), and § 10.51 (providing false or misleading information on his Federal income tax returns, failure to timely file Federal income tax return, and giving a false opinion) | Indefinite from February 7, 2008 |
Texas | ||||
Midland | Schulte, Jr., Eddie | CPA | Censured by consent | February 13, 2008 |
Vermont | ||||
Rutland | Barsanti, Gregory U. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license) | Indefinite from March 4, 2008 |
Campbell, Elizabeth C. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license) | Indefinite from March 7, 2008 | |
Virgin Islands | ||||
St. Thomas | Brusch, Stephen A. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from March 7, 2008 |
Virginia | ||||
Woodbridge | Steinberg, Andrew M. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (revocation of attorney license) | Indefinite from January 24, 2008 |
Wisconsin | ||||
Waukesha | Acker, Amy S. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from March 4, 2008 |
Madison | Chvala, Charles J. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (conviction under Wisconsin Statutes § 946.12(3), misconduct in public office and § 11.26(2)(b), limitations on contributions) | Indefinite from January 24, 2008 |
Iron River | Schuh, Arthur L. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 21 U.S.C. §§ 841(a)(1) and (b)(1)(A) and 846, conspiracy to distribute a controlled substance; and 18 U.S.C. § 924(c)(1)(A)(I), possession of a firearm in furtherance of a drug trafficking crime) | Indefinite from February 5, 2008 |
Mazomanie | Winch, James T. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from January 24, 2008 |
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