Final agency decisions (FADs)

 

By regulation, the Office of Professional Responsibility (OPR) makes available to the public decisions of disciplinary proceedings once they become Final Agency Decisions (FAD). A decision becomes a FAD after:

  1. An administrative law judge (ALJ) issues a Preliminary Decision and Order, and neither party appeals to the Secretary of the Treasury, or delegate, within 30 days; or
  2. The Secretary of the Treasury, or delegate, issues his or her Decision on Appeal.

An appeal of the Decision on Appeal to a Federal district court by the practitioner does not prevent the decision from becoming a FAD and being made public. The FADs available for public viewing are redacted pursuant to Section 10.72(d)(4)(iv), IRC Section 6103, and the Freedom of Information Act to ensure nondisclosure of taxpayer and other private information.

To determine whether a practitioner has been previously disciplined, see Disciplinary sanctions - Internal Revenue Bulletin, for a list of disciplinary sanctions taken against practitioners since 1988, or search for disciplined tax professionals, for a searchable list of practitioners disciplined by OPR in the last 25 years.

For more information about the Office of Professional Responsibility and its oversight authority, view:

* This column reflects the Decision(s) on Appeal; if more than one is included, the latest is the Effective date.

Complaint no. Practitioner designation Decision(s) Final discipline imposed Effective date of discipline * Reinstatement date
2004-9 Enrolled Agent   Suspension 02/04/2008  PDF  
2004-11 CPA 03/02/2006 PDF Disbarred

10/05/2007 PDF

11/27/2007 PDF

02/07/2008 PDF

 
2005-13 Attorney 01/16/2007 PDF  Suspension

10/12/2007  PDF

01/31/2008  PDF

02/12/2008  PDF

 
2005-15 CPA April 2008 PDF Suspension    
2006-1 Attorney 01/29/2009 PDF N/A Complaint Dismissed N/A  
2006-2 CPA   Suspension 10/19/2007 PDF  
2006-19 CPA 06/20/2007 PDF Suspension 07/21/2007 PDF  
2006-23 CPA 06/01/2007 PDF Suspension 04/30/2008 PDF  
2006-24 CPA 03/09/2007 PDF Disbarred 02/21/2008 PDF  
2006-25 Attorney 06/15/2009 PDF N/A Complaint Dismissed N/A  
2006-30 CPA 05/05/2007 PDF Suspension    

2006-33

CPA

12/20/2007 PDF

Suspension

10/17/2008 PDF

 
2007-01 Attorney 06/09/2007 PDF Disbarred 04/09/2008 PDF  
2007-08 Attorney July 2008 PDF Disbarred 09/11/2007 PDF  

2007-10

CPA

08/10/2007 PDF

Suspension

06/18/2008 PDF

 
2007-12 Enrolled Agent 06/09/2008 PDF Suspension 06/09/2008  
2007-12 Enrolled Agent 04/21/2009 PDF Disbarred 04/21/2009  
2007-20 CPA 05/09/2008 PDF Suspension 06/09/2008  
2007-28 Enrolled Agent 08/29/2008 PDF Suspension    
2007-28 Enrolled Agent 12/09/2009 PDF Suspension 11/10/2008  
2007-33 Enrolled Agent 05/19/2008 PDF Suspension 06/19/2008  
2007-35 CPA 02/20/2008 PDF Disbarred    
2007-35 CPA 03/10/2009 PDF Disbarred 03/10/2009  
2007-36 Attorney 10/15/2007 PDF Disbarred 11/15/2007  
2007-38 Attorney

06/05/2008 PDF

Disbarred    
2007-38 Attorney 03/16/2009 PDF Disbarred 03/16/2009  
2007-40 Attorney 11/26/2007 PDF Disbarred 12/27/2007  
2008-02 Attorney 07/14/2008 PDF Suspended 08/14/2008  
2008-03 Attorney 04/10/2009 PDF Disbarred 04/10/2009  
2008-05 Enrolled Agent 07/10/2009 PDF Disbarred 07/10/2009  
2008-09 CPA 06/30/2009 PDF Suspension 07/31/2009  
2008-10 Attorney 08/19/2008 PDF Suspension 09/19/2008  

2008-12

Attorney 11/18/2008 PDF Suspended    
2008-12 Attorney 01/20/2010 PDF Suspended 01/20/2010  
2008-13 Attorney 07/01/2009 PDF Disbarred 08/01/2009  
2008-14 CPA 09/23/2008 PDF Suspension 10/24/2008 12/14/2015
2008-15 Enrolled Agent 08/19/2008 PDF Suspended 09/19/2008  
2008-19 Attorney 07/02/2009 PDF   08/02/2009  
2009-02 Enrolled Agent 08/17/2009 PDF Suspended 09/17/2009  
2009-07 CPA 07/01/2009 PDF Disbarred 08/01/2009  
2009-09 CPA 06/28/2010 PDF Suspension 06/16/2011 PDF  
2009-11 Attorney 06/17/2009 PDF Disbarred 07/17/2009  
2009-16 CPA 04/15/2010 PDF Suspended 01/13/2009 PDF 01/13/2013
2009-19 CPA 12/30/2009 PDF Suspended 01/30/2009  
2009-21 Attorney 09/16/2010 PDF Disbarred 02/22/2011 PDF  
2009-23 Attorney/CPA 07/14/2009 PDF Disbarred 08/14/2009  
2009-24 CPA 12/31/2009 PDF Disbarred    
2009-24 CPA 08/05/2010 PDF Disbarred 02/02/2010*  
2009-26 CPA 09/09/2009 PDF Disbarred    
2009-26 CPA 05/28/2010 PDF   05/28/2010  
2009-27 Attorney 07/22/2010 PDF Disbarred 08/22/2010  
2009-30 Enrolled Agent 04/15/2010 PDF Disbarred 02/26/2010  
2010-03 Attorney 11/05/2010 PDF Disbarred 12/06/2010  
2010-07 Enrolled Agent 08/17/2010 PDF Disbarred 09/17/2010  
2010-08 Attorney 06/15/2010 PDF Suspension 06/02/2011 PDF  
2010-09 Attorney 06/15/2010 PDF Suspension 05/26/2011 PDF  
2010-10 Enrolled Agent 06/15/2010 PDF Suspension 07/16/2010  
2010-13 Attorney 10/04/2010 PDF Disbarment 11/04/2010  
2010-16 CPA 11/17/2010 PDF Disbarment 12/17/2010 PDF  
2010-18 Enrolled Agent 02/08/2011 PDF Disbarment 03/11/2011  
2013-00007 CPA 09/22/2014 PDF Disbarred 04/20/2015 PDF  
2014-00004 CPA/Enrolled Agent

10/15/2015 PDF

02/28/2017 PDF

06/15/2018 PDF

Disbarred

06/06/2017 PDF

07/16/2018 PDF

 
2015-00904 Attorney 02/20/2017 PDF Suspended – 36 months 11/15/2017 PDF  
2015-00002 Enrolled Agent 01/08/2016 PDF Disbarred 07/08/2016 PDF  
2016-00001 CPA 10/06/2016 PDF Disbarred 11/06/2016  
2016-00002 CPA 08/24/2017 PDF Disbarred 09/25/2017  
2017-00002 CPA 05/08/2017 PDF Suspended – 48 months 6/08/2017  
2017-00003 CPA 12/26/2017 PDF Disbarred 01/27/2017  
2018-00001 Enrolled Agent 05/29/2018 PDF Disbarred 09/07/2017 PDF  
2018-00002 CPA 09/07/2018 PDF Disbarred 10/08/2018  
2019-00001 CPA 06/18/2020 PDF Disbarred 07/19/2020  
2019-00002 CPA 07/06/2020 PDF Disbarred 08/06/2020  
2019-00004 Enrolled Agent 07/24/2019 PDF Disbarred 07/24/2019 PDF  
2020-00002 CPA 04/23/2021 PDF Disbarred 05/24/2021  
2020-00003 CPA 05/16/2021 PDF Suspended 06/17/2021  
2022-00001 Attorney/CPA 04/20/2023 PDF Suspended 05/21/2023