The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions imposed on attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers. The OPR also announces when certain unenrolled, unlicensed tax return preparers (individuals who are not enrolled to practice before the Internal Revenue Service (IRS) and are not licensed as attorneys or certified public accountants) have been disciplined. Licensed or enrolled practitioners are subject to the regulations governing practice before the IRS, which are set out in Title 31, Code of Federal Regulations (C.F.R.), Subtitle A, Part 10, and which are released 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. Unenrolled/unlicensed return preparers who choose to participate in the IRS’s voluntary Annual Filing Season Program (AFSP) are subject to the guidance in Revenue Procedure 2014-42, which governs a preparer’s eligibility to represent taxpayers before the IRS in examinations of tax returns the preparer both prepared for the taxpayer and signed as the preparer. Additionally, unenrolled/unlicensed return preparers who participate in the AFSP agree to be subject to the duties and restrictions in Circular 230, including the restrictions on incompetence or disreputable conduct.
The disciplinary sanctions imposed for violation of the applicable standards are:
Disbarred from practice before the IRS—An individual who is disbarred is not eligible to practice before the IRS as defined at 31 C.F.R. (Circular 230) § 10.2(a)(4) for a minimum period of 5 years and until reinstated to practice.
Suspended from practice before the IRS—An individual who is suspended is not eligible to practice before the IRS as defined at 31 C.F.R. (Circular 230) § 10.2(a)(4) during the term of the suspension and until reinstated to practice.
Censured—Censure is a public reprimand. Unlike disbarment or suspension, censure does not affect an individual’s eligibility to practice before the IRS, but the OPR may subject the individual’s future practice rights to conditions designed to promote high standards of conduct.
Payment of monetary penalty—A monetary penalty may be imposed on an individual who engages in conduct subject to sanction, or on an employer, firm, or other entity if the individual was acting on its behalf and 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. Additionally, any appraisal made by the disqualified appraiser after the effective date of disqualification will not have any probative effect in any administrative proceeding before the Treasury Department or the IRS.
Ineligible for limited practice—An unenrolled/unlicensed tax return preparer who participates in the AFSP and who fails to comply with Circular 230 as required by Revenue Procedure 2014-42 may have their AFSP credential revoked and may be determined ineligible to engage in future limited practice under the program as a representative of a taxpayer.
Under the regulations, individuals subject to Circular 230 may not assist, or accept assistance from, suspended or disbarred individuals 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 announced below are described in these terms:
Disbarred by decision, Suspended by decision, Censured by decision, Monetary penalty imposed by decision, and Disqualified by decision (including after a hearing)—An administrative law judge (ALJ), upon the OPR’s complaint alleging violation of the regulations, issued a decision imposing one of these sanctions after the ALJ either (1) granted the OPR’s motion for summary adjudication or (2) conducted an evidentiary hearing. After 30 days from the issuance of the decision, in the absence of an appeal, the ALJ’s decision becomes 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 the OPR’s complaint was filed or timely filed, granted the OPR’s motion for a default judgment and issued a decision imposing one of these sanctions.
Disbarred 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’s appellate authority, acting as the delegate of the Secretary of the Treasury, and the appellate 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 their consent to one of these sanctions (or a firm or other entity offered to consent to a monetary penalty) and the OPR accepted the offer and the parties entered into a consent agreement. 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 the OPR a petition for reinstatement affirming compliance with the terms of the consent agreement and affirming current fitness and eligibility to practice (i.e., an active professional license or active enrollment status, with no intervening violations of the regulations).
Suspended indefinitely by decision in expedited proceeding, Suspended indefinitely by default decision in expedited proceeding—The OPR instituted an expedited proceeding for suspension (based on certain limited grounds, including loss of a professional license for cause, and criminal convictions) that resulted in suspension.
Determined ineligible for limited practice—There has been a final determination under Revenue Procedure 2014-42 that an unenrolled/unlicensed tax return preparer is not eligible for continued limited representation of taxpayers because the preparer violated standards of conduct prescribed in Circular 230 or failed to comply with any of the requirements described in the revenue procedure.
A practitioner who has been disbarred or suspended under 31 C.F.R. Part 10’s (Circular 230’s) § 10.60 (“Initiation of proceeding” (before an ALJ)) or suspended under § 10.82 (“Expedited suspension”), or a disqualified appraiser may petition for reinstatement before the IRS after the expiration of 5 years following such disbarment, suspension, or disqualification (or immediately following the expiration of the suspension or disqualification period if shorter than 5 years). Reinstatement will not be granted unless the IRS is satisfied that the petitioner is not likely to engage thereafter in conduct contrary to Circular 230, and that granting such reinstatement would not be contrary to the public interest.
Reinstatement decisions are published at the individual’s request, and described in these terms:
Reinstated to practice before the IRS—The OPR granted the individual’s petition for reinstatement. The individual is eligible to practice before the IRS, or in the case of an appraiser, the individual is no longer disqualified.
Reinstated to engage in limited practice before the IRS—The OPR granted the individual’s petition for reinstatement. The individual is eligible to engage in limited practice before the IRS as an unenrolled/unlicensed return preparer through participation in the AFSP.
The 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 final decision imposing a sanction; (2) the individual has settled a disciplinary case by signing the OPR’s consent-to-sanction agreement admitting to one or more violations of the regulations and consenting to the disclosure of the admitted violations (for example, willful failure to file Federal income tax returns, lack of due diligence, conflict of interest, etc.); (3) the OPR has issued a decision in an expedited proceeding for indefinite suspension; or (4) upon a final determination (including any decision on appeal) that an unenrolled/unlicensed return preparer is no longer eligible to represent taxpayers before the IRS as an AFSP participant under Revenue Procedure 2014-42.
Announcements of disciplinary sanctions appear in the Internal Revenue Bulletin at the earliest practicable date. The sanctions announced below are alphabetized first by state and second by the last names of the sanctioned individuals (or firms).
| City & State | Name | Professional Designation | Disciplinary Sanction | Effective Date(s) |
|---|---|---|---|---|
| Arkansas | ||||
| Yellville | Rogers, Amanda A. | Enrolled Agent | Suspended by consent for admitted violations of 31 C.F.R. § 10.51(a)(6) | Indefinite from July 13, 2026 |
| California | ||||
| Buena Park | Chung, Young B. | Attorney | Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) | Indefinite from September 22, 2026 |
| Los Angeles | Cohen-Roth, Elana | Enrolled Agent | Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) | Indefinite from July 16, 2026 |
| Florida | ||||
| Boca Raton | Dorfman, Richard D. | Attorney | Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) | Indefinite from September 22, 2026 |
| Dunedin | Klein, Charles U. | CPA | Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) | Indefinite from September 22, 2026 |
| Land O’Lakes | Webber, Zane P. | CPA | Reinstated to practice before the IRS, effective July 16, 2026 | |
| Georgia | ||||
| Marietta | Burroughs, Stephen A. | Attorney | Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) | Indefinite from September 22, 2026 |
| Hawaii | ||||
| Honolulu | Castro (Mangubat), Tricia A. | CPA | Suspended by consent for admitted violations of 31 C.F.R. § 10.82(b)(2) | Indefinite from July 13, 2026 |
| Idaho | ||||
| Ammon | Tolson, Aaron J. | Attorney | Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) | Indefinite from September 22, 2026 |
| Iowa | ||||
| Waukee | Cramer, Valerie A. | Attorney | Suspended by decision in expedited proceeding under 31 C.F.R. § 10.82(b) | Indefinite from September 22, 2026 |
| New Jersey | ||||
| Perrineville | Schloss, Neil E. | CPA | Suspended by consent for admitted violations of 31 C.F.R. § 10.51(a)(9) | Indefinite from September 9, 2026 |
| Ohio | ||||
| Lakewood | Montagner-Hull, Joanne M. | CPA | Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) | Indefinite from August 25, 2026 |
| Virginia | ||||
| Alexandria | Williams, John E. | Attorney | Suspended by decision in expedited proceeding under 31 C.F.R. § 10.82(b) | Indefinite from September 22, 2026 |
| West Virginia | ||||
| Inwood | Rembold, Stacy L. | CPA | Suspended by decision in expedited proceeding under 31 C.F.R. § 10.82(b) | Indefinite from September 9, 2026 |
1 Form 1040 series returns include, but are not limited to, Form 1040-NR, U.S. Nonresident Alien Income Tax Return, and Form 1040-SR, U.S. Income Tax Return for Seniors.
2 Section 6511(a) provides that a claim for refund of an overpayment of any tax in respect of which the taxpayer is required to file a return shall be filed by the taxpayer within three years from the time the return was filed or two years from the time the tax was paid, whichever of the periods expires later, or if no return was filed by the taxpayer, within two years from the time the tax was paid. Section 6511(b)(1) provides that no credit or refund shall be allowed or made after the expiration of the period of limitation prescribed in section 6511(a), unless a claim for refund is filed by the taxpayer within such period.
3 In the case of a distribution from an IRA, any rollover must consist of the same property distributed (for example, if shares of a company are distributed from an IRA, some or all of the shares may be rolled over, but no proceeds from the sale of those shares can be rolled over).
1 Notice 2023-43 provides that a correction completed within 18 months after identification of a failure is deemed to be a correction made within a reasonable period. In response to comments, this deemed reasonable period has been modified to provide that if a correction of a failure is completed by the later of the last day of the third plan year following the plan year in which the failure occurred or 18 months after identification of the failure, the correction is deemed to have been completed within a reasonable period.
2 This correction deadline was revised after consideration of comments.
3 Pursuant to authority provided in section 414(cc)(4)(E), for the Treasury Department and the IRS to prescribe guidance to carry out the purposes of section 414(cc), an error under section 414(cc)(2) may only be corrected upon satisfaction of the requirements of this revenue procedure (or a successor revenue procedure).
4 Q&A I-4 of Notice 2024-2 provides that a corrective allocation of matching contributions made by the last day of the sixth month following the month in which correct elective deferrals begin is deemed to have been made within a reasonable period. In response to a comment, the six-month period in Q&A I-4 has been extended to twelve months.
5 Section 206(h) of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406, 88 Stat. 829, as amended (ERISA) may limit a Plan Sponsor’s ability to seek recoupment.
6 Notice 2024-77 did not include this small payment exception. The exception has been added to this revenue procedure in response to a comment.
7 This clarification was made in response to comments.
8 This revenue procedure’s clarification that certain correction methods can be used for partial plan year failures was made after consideration of comments.
9 This revenue procedure’s extension of the safe harbor correction method so that it applies to failures with respect to after-tax employee contributions and terminated employees was made after consideration of comments.
10 This revenue procedure’s additional method for determining the missed ADP if all non-highly compensated employees have been excluded with respect to deferrals was made after consideration of comments.
11 Several commenters requested stylistic changes, for example, the removal of duplicative provisions.
12 The DOL Online Calculator is found at: https://www.dol.gov/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/correction-programs/vfcp.
13 Because the underpayment rate under section 6621(c)(1) must be used, correction amounts cannot merely be entered into the DOL Online Calculator to obtain the correct lost earnings. For the DOL Online Calculator to generate earnings using the interest rate under section 6621(c)(1), an artificial entry may need to be created. For example, the following data to create the artificial entry could be used: $100,000,000 in the “Principal” box, any date in the “Loss Date” box, and a date that is at least one year later in both the “Recovery Date” and “Final Payment Date” boxes. The “Amount Due” generated using the artificial data would be ignored when aggregating the earnings for the correction.
14 The term elective deferral includes a designated Roth contribution, and the term after-tax employee contribution does not include a designated Roth contribution.
15 The term elective deferral includes a designated Roth contribution, and the term after-tax employee contribution does not include a designated Roth contribution.
16 See section 6.12(1)(c)(i) for rules relating to the notification requirements for favorable rollover treatment of an Inadvertent Benefit Overpayment in excess of $250 due to a failure other than a section 401(a)(17) or 415 failure.
17 Certain failures may require a corrective payment if the Inadvertent Benefit Overpayment results in another failure, such as (a) a payment due to an incorrect allocation of a profit-sharing contribution that results in benefit underpayments to others, or (b) restoration of an impermissible forfeiture in accordance with section 411.
18 Section 206(h) of ERISA may preclude or limit the Plan Sponsor from recoupment.
19 Section 206(h) of ERISA may limit a Plan Sponsor’s ability to seek recoupment.
20 This revenue procedure retains the correction method, previously in section 6.07 of Rev. Proc. 2021-30 (and predecessor guidance), permitting the reporting of a deemed distribution (with income inclusion for the individual) in the year of correction. Section 305(b) of the SECURE 2.0 Act codifies the use of this correction method, stating, in part, that loan errors may be corrected “according to the rules of section 6.07 of Revenue Procedure 2021-30 (or any successor guidance), including the provisions related to whether a deemed distribution must be reported on Form 1099-R.”
21 A provider also includes a sponsor of a master and prototype plan, a mass submitter, and a volume submitter practitioner as defined in Rev. Proc. 2015-36, 2015-27 IRB 20, with respect to Qualified Plans, and includes a prototype sponsor, a mass submitter, and a volume submitter practitioner as defined in Rev. Proc. 2013-22, 2013-18 IRB 985, as modified by Rev. Proc. 2014-28, 2014-16 IRB 944, and Rev. Proc. 2021-37, 2021-38 IRB 385, with respect to Section 403(b) Plans.
22 If the Plan Sponsor is not required to file a Form 5500 series return, the amount of net assets generally will be the amount of net assets as of the last day of the most recently completed plan year preceding the date of the group submission. However, if this information has not been compiled at the time of submission, the Plan Sponsor may use the amount of net assets associated with the most recently completed prior plan year for which information on the amount of net assets is available. This exception will not apply if the information is submitted more than seven months after the close of the most recently completed plan year preceding the submission.
23 In general, for purposes of this section .05(9), the rules that apply to Employee Elective Deferral Failures also apply to failures with respect to after-tax employee contributions. However, in the case of after-tax employee contributions, the required corrective employer contribution is equal to 20 percent of the missed after-tax employee contributions in lieu of the higher required contribution in section .05(2)(d) and (5)(b).
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