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.

Case No. Practitioner Designation Decision(s) Final Discipline Imposed Effective Date of Discipline * Reinstatement Date
2006-2 CPA   Suspension 10/19/2007PDF  
2006-19 CPA 06/20/2007PDF Suspension 07/21/2007PDF  
2006-23 CPA 06/01/2007PDF Suspension 04/30/2008PDF  
2006-24 CPA 03/09/2007PDF Disbarred 02/21/2008PDF  
2006-33 CPA 12/20/2007PDF Suspension 10/17/2008PDF  
2007-10 CPA 08/10/2007PDF Suspension 06/18/2008PDF  
2007-36 Attorney 10/15/2007PDF Disbarred 11/15/2007  
2007-40 Attorney 11/26/2007PDF Disbarred 12/27/2007  
2013-00007 CPA 09/22/2014PDF Disbarred 04/20/2015PDF  
2014-00004 CPA/Enrolled Agent

10/15/2015PDF

02/28/2017PDF

06/15/2018PDF

Disbarred

06/06/2017PDF

07/16/2018PDF

 
2015-00904 Attorney 02/20/2017PDF Suspended – 36 months 11/15/2017PDF  
2015-00002 Enrolled Agent 01/08/2016PDF Disbarred 07/08/2016PDF  
2016-00001 CPA 10/06/2016PDF Disbarred 11/06/2016  
2016-00002 CPA 08/24/2017PDF Disbarred 09/25/2017  
2016-00578 CPA 05/16/2021PDF Suspended    
2017-00002 CPA 05/08/2017PDF Suspended – 48 months 6/08/2017  
2017-00003 CPA 12/26/2017PDF Disbarred 01/27/2017  
2018-00001 Enrolled Agent 05/29/2018PDF Disbarred 09/07/2017PDF  
2018-00002 CPA 09/07/2018PDF Disbarred 10/08/2018  
2019-00001 CPA 06/18/2020PDF Disbarred 07/19/2020  
2019-00002 CPA 07/06/2020PDF Disbarred 08/06/2020  
2019-00004 Enrolled Agent 07/24/2019PDF Disbarred 07/24/2019PDF  
2020-00002 CPA 04/23/2021PDF Disbarred 05/24/2021