Internal Revenue Bulletin:  2011-33 

August 15, 2011 

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)
Alabama        
Springville Bowers, David A. CPA Suspended by decision in expedited proceeding under §10.82 (revocation of CPA license) Indefinite from April 26, 2011
Arizona        
Phoenix Curtis Jr., David W. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment) Indefinite from May 27, 2011
Phoenix Platt, Donna J. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment) Indefinite from May 11, 2011
California        
San Diego Bujkovsky, Gustav G. Attorney Suspended by default decision in expedited proceeding under §10.82 (conviction under 18 U.S.C. §1505, obstruction of justice and 26 U.S.C. §7201, income tax evasion ) Indefinite from June 21, 2011
Irvine Cassidy, Carl R. CPA Suspended by default decision in expedited proceeding under §10.82 (revocation of CPA license) Indefinite from May 4, 2011
Santa Barbara Frausto, Marco Enrolled Agent Censured by consent for admitted violation of §10.22 (failure to exercise due diligence in the preparation of client tax returns) April 8, 2011
Los Angeles Henschel, Bradford E. Attorney Suspended by decision in expedited proceeding under §10.82 (attorney disbarment) Indefinite from May 4, 2011
Los Angeles Johnson, Eric D. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment) Indefinite from April 26, 2011
Clovis Lima, Richard A. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license) Indefinite from April 22, 2011
Nipomo Pena Jr., Hilario CPA Suspended by decision in expedited proceeding under §10.82 (revocation of CPA license) Indefinite from June 7, 2011
Rocklin Shattuck, Alan D. CPA Suspended by default decision in expedited proceeding under §10.82 (revocation of CPA license) Indefinite from May 27, 2011
Escondido Smith, Todd C. Attorney Suspended by default decision in expedited proceeding under §10.82 (conviction under 26 U.S.C. §7201, tax evasion) Indefinite from June 17, 2011
Atwater Tomsha-Miguel, Susan R. Enrolled Agent Disbarred by ALJ in default decision for violations of §10.51 (failure to file timely Federal income tax returns for tax years 2002–2009, and failure to timely pay Federal tax liability for the years 2002–2004) Indefinite from March 10, 2011, but at least 5 years
Colorado        
Colorado Springs Anderson, Edwin G. Enrolled Agent Suspended by consent for admitted violation of §10.22 (failure to exercise due diligence in the determination of the validity of credits and deductions under §44 of the Internal Revenue Code) Indefinite from May 10, 2011, but at least 6 months
District of Columbia        
  Sangarie, Mohamed B. Enrolled Agent Suspended by decision in expedited proceeding under §10.82 (conviction under 26 U.S.C. §7206, aiding and abetting false income tax returns) Indefinite from May 23, 2011
Florida        
Tallahassee Davis, James E. CPA Suspended by consent for admitted violation of §10.22 (failure to exercise due diligence in preparing his Federal individual income tax returns for tax years 2005–2007) and violation of § 10.51 (failure to timely file Federal individual income tax returns for tax years 2003–2008) Indefinite from June 1, 2011, but not less than 12 months
Georgia        
Augusta Cruse, Samuel W. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) Indefinite from April 26, 2011
Conyers Roberts, Vernon A. Enrolled Agent Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 371, conspiracy to commit tax fraud and 26 U.S.C. § 7206 and 18 U.S.C § 2, false claims to the IRS) Indefinite from April 26, 2011
Jonesboro Swank, Lynn M. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) Indefinite from April 26, 2011
Indiana        
Greenfield Wilson, Curtis D. CPA Suspended by consent for admitted violation of § 10.51 (failure to timely file Federal individual income tax returns for tax years 1996–2002, 2005, 2006, 2009 and failed to honor the terms of the agreement he had with OPR dated May 12, 2004) Indefinite from May 13, 2011, but at least 12 months
Kentucky        
Louisville Reskin, James A. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) Indefinite from June 17, 2011
Maryland        
Silver Spring Boykins, James R. Attorney Suspended by decision in expedited proceeding under § 10.82 (suspension of attorney license) Indefinite from April 22, 2011
Bethesda Fox, David E. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment) Indefinite from June 7, 2011
Massachusetts        
Andover McLaughlin, Peter C. Attorney Suspended by decision in expedited proceeding under § 10.82 (suspension of attorney license) Indefinite from June 7, 2011
Florence Zadworny, Kim E. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license) Indefinite from June 17, 2011
Minnesota        
St. Louis Park Letourneau, Dennis R. Attorney Suspended by decision in expedited proceeding under § 10.82 (suspension of attorney license) Indefinite from April 22, 2011
Minneapolis Rooney, Edward F. Attorney   Reinstated to practice before the IRS, June 17, 2011
Missouri        
Lebanon Baldwin, James E. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) Indefinite from June 23, 2011
Ferguson Grecco, Frances E. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment) Indefinite from June 17, 2011
Nebraska        
Bellevue Erwin-Loncke, Kim D. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment) Indefinite from June 7, 2011
New Jersey        
  Hauke, Thomas P., See Pennsylvania      
Freehold Przygoda, Deirdre A. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment) Indefinite from April 22, 2011
New York        
Levittown Barsch, Robert J. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment) Indefinite from June 7, 2011
Pleasantville Bell, Rosanna CPA   Reinstated to practice before the IRS, June 14, 2011
  Hauke, Thomas P., See Pennsylvania      
Scarsdale Pirro, Anthony G. CPA   Reinstated to practice before the IRS, May 4, 2011
North Carolina        
Asheville Bullock, Lester E. CPA Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license) Indefinite from May 27, 2011
Raleigh Fowler, Roy D. CPA Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license) Indefinite from June 27, 2011
Oregon        
Prinewille Holland, Michael W. CPA Suspended by decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7206, assisting in the filing of a false tax return and revocation of CPA license) Indefinite from May 4, 2011
Pennsylvania        
Wexford Graham, William J. CPA Suspended by decision in expedited proceeding under § 10.82 (suspension of CPA license) Indefinite from April 15, 2011
Plumsteadville Hauke, Thomas P. CPA   Reinstated to practice before the IRS, May 23, 2011
South Carolina        
Edgefield Monahan, Daniel T. CPA Suspended by decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1341, mail fraud) Indefinite from June 15, 2011
Texas        
Brownsville Hernandez, Luis R. Attorney Suspended by decision on appeal for violations of § 10.51 (willful failure to timely file Federal income tax returns for 2004 and 2005, and failure to file Federal income tax returns for 2006 and 2007) Indefinite from May 26, 2011, but at least 40 months
La Feria Labunski, Gail S. CPA Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license) Indefinite from April 26, 2011
Virginia        
Grundy Cecil, David E. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1341, mail fraud, conviction under 18 U.S.C. § 1956(a)(1), money laundering, and under 26 U.S.C. § 7201, tax evasion) Indefinite from June 14, 2011
Washington        
Gig Harbor Floyd, Steven W. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license) Indefinite from April 26, 2011
Wisconsin        
Milwaukee Baldwin, Timothy L. Attorney Suspended by decision on appeal for violations of § 10.51 (willful failure to timely file Federal income tax returns for 2002–2006, and failure to file a Federal income tax return for 2007) Indefinite from June 2, 2011, but at least 24 months
Brookfield Brady, Leonard V. Attorney Suspended by default decision in expedited proceeding under § 10.82 (revocation of attorney license) Indefinite from April 26, 2011
Greenville Fisher, Scott H. Attorney Suspended by default decision in expedited proceeding under § 10.82 (revocation of attorney license) Indefinite from April 26, 2011

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