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 may 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 enrollment 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) |
---|---|---|---|---|
Alaska | ||||
Anchorage | Hahn, Frederick H. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from May 5, 2008 |
Arizona | ||||
Scottsdale | Rasure, Jr., Charles W. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in Colorado) | Indefinite from April 21, 2008 |
California | ||||
Covina | Cannon, Sheryl K. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license) | Indefinite from March 21, 2008 |
Sherman Oaks | Dallinger, Timothy G. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from April 21, 2008 |
Santa Rosa | Hernandez, Bernabe | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from April 21, 2008 |
Mission Viejo | Huband, Gary S. | CPA | Suspended by consent | Indefinite from April 1, 2008 |
Palo Alto | Kent, Paul E. | Enrolled Agent | Censured by consent | Indefinite from March 24, 2008 |
Arcadia | Politis, Nicholas J. | Attorney | Suspended by consent | January 1, 2008 through December 31, 2008 |
Los Angeles | Zita, Roland | CPA | Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license) | Indefinite from March 21, 2008 |
Colorado | ||||
Littleton | Martinez, Doris L | Enrolled Agent | Censured by consent | Indefinite from January 16, 2008 |
Rasure, Jr., Charles W., See Arizona | ||||
Denver | Reeves, Zak E. | Enrolled Agent | Suspended by consent under § 10.82 (conviction of felony trespass) | Indefinite from April 14, 2008 |
Delaware | ||||
Georgetown | Tyler, III, James B. | Attorney | Suspended by decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from April 21, 2008 |
Florida | ||||
Parkland | Butler, Richard L. | CPA | Suspended by consent | Indefinite from January 1, 2008 |
Tampa | Daly, Terence J. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from May 5, 2008 |
Vero Beach | Hatch, Jr., Ira C. | Attorney | Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from March 24, 2008 |
Boca Raton | Keeley, III, Joseph F. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from May 5, 2008 |
Winter Haven | Larue, Scott D. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from March 21, 2008 |
Hollywood | Olin, Mitchell J. | Attorney | Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from April 18, 2008 |
Lynn Haven | Parker, Jr., Paul R. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (conviction under Florida law, use of child in sexual performance, promoting sexual performance by a child, computer transmission of child pornography, and possession of computer child pornography) | Indefinite from May 5, 2008 |
Ft. Lauderdale | Seitel, Loel H. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 371, conspiracy to make a false statement) | Indefinite from March 28, 2008 |
St. Petersburg | Watson, Martin K. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from March 21, 2008 |
Georgia | ||||
Atlanta | Butler, Michael B. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from May 5, 2008 |
Lawrenceville | Chandler, Martin M. | CPA | Suspended by decision on appeal for violation of § 10.51 (failure to timely file Federal income tax returns) | Indefinite from April 30, 2008 |
Savannah | Jacobs, Jay P. | Attorney | Disbarred by default decision (appeal untimely) for violation of § 10.51 (failure to file and failure to file timely Federal tax returns) | Indefinite from May 10, 2007 |
Evans | Key, Jr., William O. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 371, conspiracy to commit wire fraud) | Indefinite from April 21, 2008 |
Illinois | ||||
Chicago | Hutchinson, Alan D. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in Indiana) | Indefinite from April 21, 2008 |
Indiana | ||||
Hutchinson, Alan D., See Illinois | ||||
Kansas | ||||
Overland Park | Huser, Jeffrey H. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment in Missouri) | Indefinite from April 29, 2008 |
Leavenworth | Thompson, John F. | Attorney | Suspended by consent | Indefinite from December 1, 2007 |
Kentucky | ||||
Lexington | Devillers, Sean P. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from April 29, 2008 |
Owingsville | Maze, Donald A. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 42 U.S.C. § 1973i(c) & 18 U.S.C. § 2, vote buying, aiding and abetting, 18 U.S.C., § 1623, false statements to grand jury) | Indefinite from May 20, 2008 |
Lexington | Treadway, Robert L. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from April 29, 2008 |
Louisville | Williams, David W. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from April 1, 2008 |
Louisiana | ||||
New Orleans | Bernstein, David H. | Attorney | Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from April 29, 2008 |
Daly, Barrett B., See Mississippi | ||||
Maryland | ||||
Ellicott City | McNair, Jr., Wilkins | CPA | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1343, wire fraud, 18 U.S.C. § 1957, money laundering, 26 U.S.C. 7206(1), making and subscribing to a false return, and 26 U.S.C. 7202, willfully failing to collect and pay over tax) | Indefinite from April 1, 2008 |
Salisbury | Webster, Arthur D. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from April 29, 2008 |
Massachusetts | ||||
Ladas, Christos G., See New York | ||||
Springfield | Siciliano, Anthony J. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from April 29, 2008 |
Michigan | ||||
Petoskey | Felton, John W. | Attorney | Suspended by consent | Indefinite from January 1, 2008 |
Kentwood | Hackett, Robert S. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 641, conversion of public monies) | Indefinite from April 25, 2008 |
W. Bloomfield | Tassoni, James D. | CPA | Suspended by consent | Indefinite from March 1, 2008 |
Adrain | Wiesman, Walter F. | Enrolled Agent | Suspended by decision in expedited proceeding under § 10.82 (conviction under Michigan law, embezzlement by agent/trustee $1,000-$20,000) | Indefinite from May 8, 2008 |
Minnesota | ||||
Aitkin | Rhodes, Bradley C. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from April 1, 2008 |
Long Lake | Swensen, Michael F. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from April 29, 2008 |
Mississippi | ||||
Diamondhead | Daly, Barrett B. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in Louisiana) | Indefinite from May 20, 2008 |
Natchez | Tatum, Louis M. | CPA | Suspended by consent | Indefinite from January 21, 2008 |
Missouri | ||||
Earth City | Devereux, Michael J. | CPA | Suspended by consent | Indefinite from January 1, 2008 |
Huser, Jeffrey H., See Kansas | ||||
Montana | ||||
Davison, Patrick P., See Oregon | ||||
Nebraska | ||||
Seward | Blevens, Robert I. | Attorney | Suspended by consent | Indefinite from January 1, 2008 |
New Hampshire | ||||
Bedford | Baroody, Edward J. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 21 U.S.C. § 841(a)(1), possession with intent to distribute controlled substance — cocaine, and 18 U.S.C. § 1957, money laundering) | Indefinite from April 1, 2008 |
New Jersey | ||||
Piscataway | Devereaux, Lesly R. | Attorney | Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from April 29, 2008 |
Highland Park | Dobkin, Michael A. | CPA | Suspended by decision on appeal for violation of § 10.51 (failure to file Federal income tax returns) | Indefinite from April 15, 2008 |
Feinerman, David A., See New York | ||||
Linwood | Franks, Jr., Harry E. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from May 20, 2008 |
Goldman, Jerome, See New York | ||||
Northfield | Goloff, Michael A. | CPA | Censured by consent | Indefinite from March 13, 2008 |
Somerset | Lynch, Gerald M. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from April 29, 2008 |
West Orange | Schwartz, Arthur L. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1001, false statement in Connecticut) | Indefinite from April 1, 2008 |
Cape May Court House | Waldron, James A. | Attorney | Suspended by decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7203, failure to file income tax return) | Indefinite from April 29, 2008 |
New Mexico | ||||
Santa Fe | Fisher, Jack R. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in New York) | Indefinite from April 29, 2008 |
Rogers, Richard H. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in Ohio) | Indefinite from May 20, 2008 | |
Edgewood | Lowrance, Brenda D. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (suspension of CPA license) | Indefinite from May 20, 2008 |
New York | ||||
New York | Blau, Howard L. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from May 20, 2008 |
Syosset | Feinerman, David A. | Attorney | Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment in New Jersey) | Indefinite from April 1, 2008 |
Fisher, Jack R., See New Mexico | ||||
Gentile, Philip G., See Pennsylvania | ||||
College Point | Goldman, Jerome | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment in New Jersey) | Indefinite from April 29, 2008 |
West Seneca | Ladas, Christos G. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (disbarment of attorney license in Massachusetts) | Indefinite from May 20, 2008 |
Briarwood | Munsiff, Mayank | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from April 1, 2008 |
Stony Brook | Oliver, John P. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from April 1, 2008 |
Cambridge | Oswald, Joseph H. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from April 29, 2008 |
Tonelli, Gay Lynn, See Virginia | ||||
Staten Island | Vourderis, Dennis E. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (conviction under PL 155.40 01, grand larceny second degree) | Indefinite from May 20, 2008 |
Ohio | ||||
Rogers, Richard H., See New Mexico | ||||
Oklahoma | ||||
Goldsby | Franklin, Hershel L. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) | Indefinite from April 1, 2008 |
Oregon | ||||
Medford | Davison, Patrick P. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (conviction under 15 U.S.C. 80b–6(1), and 80b–17, securities fraud; revocation of CPA license in Montana) | Indefinite from May 20, 2008 |
Selma | Siemer, Marie E. | CPA | Suspended by consent for admitted violations of § 10.51 (failure to file Federal tax returns, Forms 1040 and 941) | Indefinite from April 7, 2008 |
Pennsylvania | ||||
Ambler | Breznicky, David M. | CPA | Suspended by consent for admitted violations of § 10.51 (failure to file Federal income tax returns timely) | Indefinite from May 1, 2008 |
Easton | Gentile, Philip G. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment in New York) | Indefinite from April 29, 2008 |
Philadelphia | Hall, Blonde Grayson | Attorney | Suspended by decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7203F, failure to file tax returns) | Indefinite from May 8, 2008 |
York | Moul, David B. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license) | Indefinite from April 29, 2008 |
South Carolina | ||||
Columbia | Herring, H. Dewain | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) | Indefinite from May 20, 2008 |
Greenville | Parnell, Christopher L. | CPA | Suspended by default decision in expedited proceeding under § 10.82 (suspension of CPA license) | Indefinite from May 1, 2008 |
Texas | ||||
Richardson | Grissom, Stephen R. | CPA | Suspended by consent | Indefinite from February 1, 2008 |
Spring | Pennoni, Lawrence D. | Attorney | Suspended by consent | Indefinite from January 1, 2008 |
Pasadena | Stanton, Roy B. | Attorney | Suspended by consent | Indefinite from February 1, 2008 |
Virginia | ||||
Wise | Estep, Gregory | CPA | Suspended by default decision in expedited proceeding under § 10.82 (suspension of CPA license) | Indefinite from April 29, 2008 |
Leesburg | Tonelli, Gay Lynn | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment in New York) | Indefinite from May 20, 2008 |
Wisconsin | ||||
Hales Corners | Gedlen, James M. | Attorney | Suspended by default decision in expedited proceeding under § 10.82 (revocation of attorney license) | Indefinite from April 29, 2008 |
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