Internal Revenue Bulletin:  2013-33 

August 12, 2013 

Announcement 2013-36

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).

Suspended indefinitely by decision in expedited proceeding, Suspended indefinitely 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 for cause, 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 indefinite 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        
Bessemer Lawrence, Tracie P. CPA Suspended by default decision in expedited proceeding under § 10.82 (suspension of CPA license) Indefinite from June 24, 2013
Arizona        
Scottsdale Guerin, Donna M. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 371, conspiracy to defraud the U.S., commit tax evasion, and engage in wire fraud; 26 U.S.C. § 7201, tax evasion) Indefinite from June 24, 2013
  Roque, Phillip G., See California      
California        
Baldwin Park Roque, Phillip CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license in Arizona) Indefinite from June 10, 2013
San Diego Bryson, Timothy C. Attorney Suspended by ALJ default decision for violation of § 10.51 (failure to file timely Federal tax returns for 2008–2009) Indefinite from May 3, 2013
Santa Barbara Pybrum, Steven M. CPA Suspended by default decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7206, subscribing to false income tax return) Indefinite from May 8, 2013
Connecticut        
Bolton Brady, Michael A. Unenrolled Return Preparer Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1341, mail fraud) Indefinite from June 24, 2013
Florida        
Weston Coombs, Barrington G. CPA Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1343, wire fraud, and 18 U.S.C. § 1349, conspiracy to commit mail and wire fraud) Indefinite from May 2, 2013
Georgia        
Gainesville Strickland, William M. CPA Censured by consent for admitted violation of § 10.51(a)(6) (failed to timely file several required Employer’s Quarterly Federal Tax Returns (Form 941) for periods between 2004 and 2006, failed to timely file Federal Income Tax Returns for an S Corporation (Form 1120S) for tax years 2004–2006; failed to timely pay portion of employment tax liabilities on S corporation for tax years 2005–2007; and failed to pay reasonable wages for services rendered for S corporation for tax years 2005–2007) June 20, 2013
Indiana        
Burlington Ticen, Mark CPA Suspended by consent for admitted violation of § 10.51(a)(6) (failure to timely file Employer’s Quarterly Federal Tax Return (Form 941) for tax years 2007 (1st qtr.), 2008 (1st, 2nd & 3rd qtrs.), 2009 (1st, 2nd & 3rd qtrs.), 2010 (4th qtr.), and failing to file U.S. Corporation Income Tax Return (Form 1120) for 2008) Indefinite from June 20, 2013
Minnesota        
Robbinsdale Murry, Michael J. CPA Suspended by decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7206(2), procuring a false corporate tax return) Indefinite from May 31, 2013
Rochester Kirgis, Grant A. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license) Indefinite from May 2, 2013
Missouri        
Saint Louis Tsehaye, Semere Unenrolled Return Preparer Censured by consent for admitted violation of § 10.51(a) (stipulated order in the U.S. District Court of Kansas prohibiting practitioner from certain conduct related to return preparation activities) June 17, 2013
New Jersey        
Fort Dix Joseph, Rigot Unenrolled Return Preparer Suspended by decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7206(2), aiding and assisting in preparation of false tax return) Indefinite from June 5, 2013
New York        
North Tonawanda Mangione, Vincent P. Enrolled Agent Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1344, bank fraud, and 26 U.S.C. § 7201, tax evasion) Indefinite from June 24, 2013
North Carolina        
Chapel Hill Himmelberg, Stephen M. CPA Suspended by default decision in expedited proceeding under § 10.82 (suspension of CPA license) Indefinite from June 24, 2013
Rosman Davis, Myra L. CPA Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license) Indefinite from June 5, 2013
Ohio        
Akron Lee, Michael R. CPA Suspended by default decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7206(1), filing false tax returns) Indefinite from June 11, 2013
Tennessee        
Morristown Osborne, Edwin P. CPA Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license) Indefinite from June 10, 2013
Virginia        
Chesapeake Harris, Paul M. CPA Suspended by default decision in expedited proceeding under § 10.82 (suspension of CPA license) Indefinite from June 5, 2013
Wyoming        
Bondurant Cramer, William W. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license) Indefinite from June 24, 2013

More Internal Revenue Bulletins