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Final Agency Decisions

Regulations permit the OPR to make available to the public opinions involving disciplinary proceedings once they become Final Agency Decisions (FAD). A decision becomes a FAD at one of two points:

  • After an administrative law judge issues a Preliminary Decision and Order and neither party appeals to the Secretary of the Treasury, or his designee, within 30 days, or;

  • After the Secretary of the Treasury, or his designee, issues his or her Decision on Appeal. Although the practitioner may appeal the Decision on Appeal to a Federal District Court, the Decision constitutes the FAD and will be made public. The term of any suspension or disbarment will begin on the date the Decision on Appeal is released by the Appellate Authority.

Listed below for viewing are all Preliminary Decisions, Orders, and Decisions on Appeal issued since September 26, 2007:

 

Ted E. Andrews Decision on Appeal effective 11/19/2007

Ted E. Andrews Decision By Default effective 06/08/2006

Cynthia Ashley Decision and Order effective 10/09/2013

Timothy L. Baldwin Decision and Order effective 07/16/2010

Timothy L. Baldwin Appeal Decision effective 07/03/2011

Joseph R. Banister Appeal Decision effective 07/26/2004

James E. Barr Default Decision and Order effective 07/29/2010

James E. Barr Appeal Decision effective 07/17/2011

Larry C. Bidwell Default Decision and Order effective 07/17/2009

Harold Blum Decision on Appeal effective 03/23/2008

Harold Blum Decision by Default effective 04/09/2007

Morton D. Bohn Decision and Order effective 01/07/2013

Timothy C. Bryson Decision by Default and Order effective 05/03/2013

Frank M. Bujan, Jr. Decision on Motion for Default Judgment effective 08/01/2009

Martin M. Chandler Motion on Summary Judgment effective 07/02/2007

Martin M. Chandler Decision on Appeal dated 04/2008

David O. Christensen Decision and Order effective 08/23/2013

Dwayne H. Coston Default Decision and Order effective 03/07/2011

Dwayne H. Coston Decision on Appeal effective 11/14/2011

C. Wesley Craft Decision and Order effective 02/13/2011

C. Wesley Craft Decision on Appeal effective 11/12/2011

Valerie J. Cronin Decision and Order on Motion for Summary Judgment effective 09/17/2010

Virgil M. Cummins Decision by Default Granted effective 01/31/2014

Edwin Davis, Jr. Decision effective 03/22/2008

Edwin Davis, Jr. Decision on Appeal effective 04/10/2009

Peter A. DeLiberty Appeal Decision dated 07/2008

Peter A. DeLiberty Decision on Motion for Summary Judgment effective 10/12/2007

George Diehl Decision and Order effective 07/21/2007

George Diehl Decision on Appeal effective 12/19/2008

Michael A. Dobkin Decision by Default effective 05/05/2007

Charles M. Edgar Initial Decision and Order effective 12/09/2013

Charles M. Edgar Decision on Appeal effective 04/18/2014

Armistead W. Ellis, Jr. Decision by Default effective 08/14/2008

John A. Escobar Default Decision and Order effective 08/10/2009

James J. Everett Decision and Order effective 08/22/2010

Leonard Fein Decision and Order effective 01/20/2008

Leonard Fein Decision on Appeal effective 11/17/2008

Kevin Francis Decision on appeal effective 03/06/2008

Kevin Francis Decision by ALJ effective 07/08/2006

Milton G. Friedman decision effective 08/28/2006

Milton G. Friedman Decision on Appeal dated 04/2008

Daniel G. Gass Default Decision and Order effective 09/29/2013

Edgar H. Gee, Jr. Decision and Order effective 04/28/2011

Edgar H. Gee, Jr. Decision on Appeal effective 09/08/2011

June Gittleson Decision by Default effective 09/19/2008

Juanita A. Gonzales Decision on Motion for Summary Judgment

Juanita A. Gonzales Decision on Appeal effective 01/09/2010

Wayne N. Guthrie Decision on Motion for Summary Judgment effective 06/09/2008

Luis R. Hernandez Decision and Order effective 07/16/2010

Luis R. Hernandez Appeal Decision effective 06/26/2011

Marjorie J. Hillerman Default Decision and Order effective 02/26/2010

Murphy Hubbard motion effective 05/25/08

Harold L. Hurwitz Decision on Motion for Summary Judgment effective 07/10/2008

Harold L. Hurwitz Decision on Appeal effective 05/22/2009

Jay P. Jacobs Order of Disbarment effective 06/10/2007

Jay P. Jacobs Decision on Appeal effective 05/10/2008

Robert Alan Jones Original ALJ Decision effective 02/16/2007

Robert Alan Jones Initial Decision on Appeal effective 11/12/2007

Robert Alan Jones Decision on Remand effective 03/02/2008

Robert Alan Jones Final Appeal (called Appeal II above) effective 03/14/2008

Tim W. Kaskey Decision on Appeal effective 06/28/2010

Tim W. Kaskey Default Decision and Order effective 10/10/2009

Kevin Kilduff ALJ Decision effective 12/19/2008

Kevin Kilduff Decision on Appeal effective 02/20/2010

Phillip E. Koenig Decision on Appeal effective 06/26/2010

Joseph G. Kozelsky Order Granting Motion for a Decision by Default effective 12/18/2010

Joseph G. Kozelsky Decision on Appeal effective 05/15/2011

Lily Y. Lee Default Decision and Order effective 07/16/2010

Lily Y. Lee Decision on Appeal effective 07/14/2011

Lawrence Legel Initial Decision and Order effective 05/15/2010

Lawrence Legel Decision on Appeal effective 05/01/2011

Lawrence Legel - &quotLegal v. Director, USDC (SDFL 2011) Ruling&quot

Lawrence Legel - &quotLegal v. Director, USDC (SDFL 2011) Judgment&quot

Ray Lewis Default Decision and Order effective 03/02/2014

Alex J. Llorente Decision on Appeal effective 05/11/2009

Alan R. Marcus Decision by Default effective 12/27/2007

Robert Marks Decision by Default effective 11/15/2007

John C. McDaniel Decision by Default and Order effective 01/31/2010

Richard E. Moose Decision on Appeal effective 04/16/2009

Richard E. Moose Decision & Order effective 07/06/2008

James P. Napolitano Decision by Default effective 10/24/2008

Donald A. Navatsyk Decision & Order effective 12/06/2010

Richard S. Ohendalski Decision on Appeal effective 07/2008

Richard S. Ohendalski Decision by Default effective 09/10/2007

Philip G. Panitz Decision effective 07/16/2009

Donald J. Petrillo Order Granting Motion for Summary Judgment effective 12/16/2010

Donald J. Petrillo Decision on Appeal effective 05/23/2011

John J. Pezzo Default Decision effective 09/16/2013

John J. Pezzo Decision on Appeal effective 01/17/2014

Jeffrey W. Purnell Order Granting Motion for Decision by Default effective 11/04/2010

Michael F. Rafferty Decision by Default effective 07/18/2009

Walter H. Ross, Order Granting Motion for Summary Judgment effective 07/08/11

Kirk G. Salisbury, Decision on Appeal effective 09/05/2010

Kirk G. Salisbury, Default Decision and Order effective 01/31/2010

Thomas E. Settles, Decision effective 04/02/2006

Thomas E. Settles, Initial Decision on Appeal effective 11/05/2007

Thomas E. Settles, Decision on Remand effective 12/28/2007

Thomas E. Settles, Decision on Appeal II effective 03/09/2008

Dean E. Solovy Order Granting Decision by Default effective 08/14/2009

Edward B. Sulkoske, Jr. Default Decision and Order effective 08/18/2013

Charles G. Stewart Decision by Default effective 09/19/2008

Jennifer K. Suits Decision on Motion for Default Judgment effective 08/01/2009

Elbert L. Sutton Decision on Motion for Default Judgment effective 07/31/20009

John M. Sykes, III, Decision effective 03/01/2009

Garold J. Tedder, Decision by Default effective 10/26/2012

Anthony A. Tiongson Decision and Order effective 04/01/2013

Susan R. Tomsha-Miguel Order Granting Motion for Decision by Default effective 03/11/2011

Wallace H. Tuttle Order Granting Motion for Summary Judgment effective 04/10/2011

Lorna M. Walker Decision by Default Granted effective 02/18/2013

Elbert D. Yee, Decision by Default and Order effective 03/30/2014

Daniel L. Yoder Decision effective 06/19/2008

 

All other OPR Disciplinary Decisions are published in the Internal Revenue Bulletin at Disciplinary Sanctions - IRB page.

In addition, OPR's Listserv will provide this and other OPR related information via e-mail.

 

Guidance on Restrictions During Suspension or Disbarment from Practice Before the Internal Revenue Service

 

Circular 230 Tax Professionals

 

OPR At-a-Glance

 

 


 

Page Last Reviewed or Updated: 21-Aug-2014