Internal Revenue Bulletin:  2008-26 

June 30, 2008 

Announcement 2008-61

Announcement of Disciplinary Sanctions From the Office of Professional Responsibility


Table of Contents

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

More Internal Revenue Bulletins