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Internal Revenue Bulletin:  2014-46 

November 10, 2014 

Announcement 2014–31

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 practice before the IRS as defined at 31 C.F.R. § 10.2(a)(4).

Suspended from practice before the IRS—An individual who is suspended is not eligible to practice before the IRS as defined at 31 C.F.R. § 10.2(a)(4) 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 practice before the IRS, but OPR may subject the individual’s future practice rights 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, Suspended by decision, Censured by decision, Monetary penalty imposed, and Disqualified after hearing—An administrative law judge (ALJ) either 1) granted the government’s summary judgment motion or 2) conducted an evidentiary hearing upon OPR’s complaint alleging violation of the regulations; and 3) 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 & State Name Professional Designation Disciplinary Sanction Effective Date(s)
California        
 Coto De Caza Ung, Rathana Enrolled Agent Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from August 22, 2014
 Ladera Ranch Gilliland, Nathan M. CPA Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from August 14, 2014
 San Francisco Kleier, James P. Attorney Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from September 10, 2014
 Stockton Reed, Trudy N. CPA Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from September 9, 2014
  Wattoff, Matthew P., see New York      
District of Columbia        
 Washington, DC Bradley, Stephanie Y. Attorney Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from September 9, 2014
Georgia        
 Stone Mountain Adegbite, Matthew A. CPA Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from August 12, 2014
Hawaii        
 Honolulu Agard, Andrew A. Attorney Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from August 14, 2014
Illinois        
 Palos Heights Spencer, George L. CPA Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from October 3, 2014
 Wilmette Daugerdas, Paul M. Attorney/CPA Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from August 14, 2014
Massachusetts        
 Hudson Sousa, Carlos M. Attorney Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from August 14, 2014
Michigan        
 Ada Kroon, Arthur CPA Censured by consent for admitted violation of § 10.22(a)(1) (Revs. 2005 and 2008) (requiring practitioner to exercise due diligence in preparing, and filing of, tax returns for the tax years 2006, 2007, 2008, and 2009) July 9, 2014
Minnesota        
 Moorhead Meidinger, Joan L. Attorney Suspended by decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from October 1, 2014
New Jersey        
 East Brunswick Saleem, Muhammed Enrolled Agent Suspended by decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from August 14, 2014
 Rivervale Rekuc, Raymond CPA Suspended by decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from August 1, 2014
 Somers Point Murphy, Thomas L. Attorney Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from October 1, 2014
New York        
 Hyde Park Wattoff, Matthew P. Attorney Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from August 14, 2014
 Monroe Balaban, Barry Attorney Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from September 3, 2014
 Vestal Simons, Ronald L. CPA Suspended by decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from September 11, 2014
Pennsylvania        
 Havertown Easton, III, William N. CPA Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from September 15, 2014
 Swoyersville Pinkowski, Jerome CPA Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from October 2, 2014
Tennessee        
 Goodlettsville Clemmons, John E. Attorney Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from September 9, 2014
Virginia        
 Fredericksburg Bee, Charles W. CPA Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from August 14, 2014
West Virginia        
 Charleston Albertson, Harold S. Attorney Suspended by default decision in expedited proceeding under 31 C.F.R. § 10.82(b) Indefinite from August 14, 2014

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