Internal Revenue Bulletin:  2009-33 

August 17, 2009 

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)
Arizona        
Phoenix Hamilton, Douglas A. CPA Consent Suspension Indefinite from November 23, 2007
California        
Studio City Kenney, Elizabeth K. Enrolled Agent Suspended by consent for admitted violation of § 10.51 (failed to file several Federal tax returns) Indefinite from July 30, 2009
Hayward Neal, Thomas R. CPA Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license) Indefinite from July 10, 2009
Connecticut        
  Corso, Stephen P., See Nevada      
Florida        
Miami Beach Murphree, Gary M. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license) Indefinite from July 23, 2009
Boca Raton Schmidt, Peter H. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment) Indefinite from July 23, 2009
Miami Todd, Mayumi O. CPA Suspended by decision in expedited proceeding under § 10.82 (suspension of CPA license in Washington) Indefinite from July 17, 2009
Illinois        
Albion Nead, Morris J. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment) Indefinite from July 2, 2009
Iowa        
Muscatine Barry, James P. Attorney Suspended by decision in expedited proceeding under § 10.82 (suspension of CPA license in Missouri) Indefinite from July 2, 2009
Kentucky        
Fort Wright Robison, Jean P. CPA Suspended by decision in expedited proceeding under § 10.82 (suspension of attorney license) Indefinite from July 7, 2009
Maryland        
Rockville Hall, Jr., Ralph E. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license) Indefinite from July 21, 2009
Massachusetts        
Manchester Goldstein, Frederick Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license) Indefinite from July 21, 2009
South Dartmouth Quinn, Mary M. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license) Indefinite from July 7, 2009
Minnesota        
St. Paul Brost, Linda A. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license) Indefinite from July 7, 2009
Stillwater Houge, Benjamin S. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license) Indefinite from July 21, 2009
Missouri        
  Barry, James P., See Iowa      
Nevada        
Las Vegas Corso, Stephen P. CPA Suspended by default decision in expedited proceeding under §10.82 (conviction under 18 U.S.C. § 1343, wire fraud, and 26 U.S.C. § 7201, attempted income tax evasion) in Connecticut Indefinite from July 21, 2009
New Jersey        
Cedar Knolls Kimmel, Andrew M. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license) Indefinite from July 7, 2009
New York        
Bronx Burke, Thomas P. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment) Indefinite from July 7, 2009
North Carolina        
  Kar, James, See Oregon      
Oregon        
Milwaukie Kar, James CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license in North Carolina) Indefinite from July 7, 2009
Texas        
Dallas Brooks, Jeffrey K. Enrolled Agent Suspended by decision in expedited proceeding under §10.82 (conviction under state law for theft over $200,000) Indefinite from July 28, 2009
Washington        
  Todd, Mayumi O., See Florida      

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