Announcement 2008-52 — Internal Revenue Bulletin 2008-22

tuting 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 hear- ing, 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, Sus- pended by default decision, Censured by default decision, Monetary penalty im- posed by default decision, and Disqual- ified by default decision —An ALJ, after finding that no answer to OPR’s complaint had been filed, granted OPR’s motion for a

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 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 consti

June 2, 2008 1040 2008–22 I.R.B.

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.

default judgment and issued a decision imposing one of these sanctions.

Disbarment by decision on appeal, Suspended by decision on appeal, Cen- sured by decision on appeal, Monetary penalty imposed by decision on ap- peal, 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, Mone- tary 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 enrolled agent 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 de- cision in expedited proceeding, Sus- pended by consent in expedited pro- ceeding —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

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

California

Garden Grove Francis, Kevin Enrolled Agent Suspended by decision on appeal for violation of § 10.20 (failure to promptly submit information requested by IRS), § 10.22 (failure to exercise due diligence in connection with client’s corporate tax return), § 10.23 (failure to promptly dispose of matters pending before IRS), and § 10.51 (giving false information to IRS, attempting to influence official action of IRS by false accusations, and contemptuous conduct consisting of false accusations)

Sacramento Himmelmann, William E.

CPA Suspended by decision in expedited proceeding under § 10.82 (conviction under 31 U.S.C. § 333, misuse of Treasury names and symbols)

February 4, 2008 through August 4, 2009

Indefinite from March 4, 2008

2008–22 I.R.B. 1041 June 2, 2008

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

Colorado

Breckenridge Daniel, III, Royal Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Florida

Seminole Bedford, Robert N. Enrolled Agent Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 371, conspiracy to defraud United States)

Malabar Lagano, Albert S. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

Davie Luyendyk, Charles W. Attorney Suspended by default decision in expedited proceeding under § 10.82 (revocation of attorney license in Michigan)

Key West McCartney, R. Allen Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in Kentucky)

Georgia

Indefinite from January 25, 2008

Indefinite from February 21, 2008

Indefinite from March 6, 2008

Indefinite from January 28, 2008

Indefinite from March 7, 2008

Roswell Bailey, Charles E. CPA Censured by consent January 16, 2008

Macon Gonser, Fred L. CPA Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license)

Danielsville Shoemaker, Curtis G. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Atlanta Turner, Terrill A. Attorney Suspended by consent in expedited proceeding under § 10.82 (attorney disbarment)

Indefinite from February 8, 2008

Indefinite from February 18, 2008

Indefinite from January 29, 2008

June 2, 2008 1042 2008–22 I.R.B.

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

Illinois

Chicago Della Rose, Stephen J. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1341, mail fraud)

Marcus, Alan R. Attorney Disbarred by default decision for violation of § 10.51 (failure to file Federal income tax returns)

Zmigrocki, James J. Attorney Suspended by default decision in expedited proceeding under § 10.82 (stricken from attorney license roll)

Tinley Park Dominick, Warren J. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Springfield Giganti, Francis J. Attorney Suspended by default decision in expedited proceeding under § 10.82 (stricken from attorney license roll)

Indefinite from January 7, 2008

Indefinite from November 26, 2007

Indefinite from February 1, 2008

Indefinite from January 7, 2008

Indefinite from January 18, 2008

Northbrook Vietinghoff, Kurt CPA Censured by consent October 16, 2007

Kansas

Leawood Schlotzhauer, David E. CPA Suspended by decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 2314, interstate transportation of stolen property)

Bonner Springs Vendetti, Murray K. CPA Suspended by default decision in expedited proceeding under § 10.82 (suspension and later surrender of CPA license)

Kentucky

McCartney, R. Allen, See Florida

Indefinite from February 20, 2008

Indefinite from January 7, 2008

2008–22 I.R.B. 1043 June 2, 2008

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

Louisiana

Shreveport Jones, Jr., Hersy Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Baton Rouge Peters, Stephen K. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Bossier City Spradling, II, James W. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment in Massachusetts)

Maryland

Timonium Brandes, Frederic M. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment in New York)

Freeland Quillen, Jr., James P. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Laytonsville Schneider, Fritz H. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Blue Springs Steelman, Sr., Thomas W.

Massachusetts

CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license in Missouri)

Indefinite from February 5, 2008

Indefinite from January 4, 2008

Indefinite from January 14, 2008

Indefinite from January 3, 2008

Indefinite from January 14, 2008

Pittsfield Alexander, Kathleen Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Norwell Hilson, Robert P. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

June 2, 2008 1044 2008–22 I.R.B.

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

Massachusetts (Continued)

Wellesley Kleinfeld, Burton H. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Nadolny, John R., See New Hampshire

Dorchester Ragan, Kathryn S. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Sprading, II, James W., See Louisiana

Michigan

Luyendyk, Charles W., See Florida

Minnesota

Maple Grove Holker, Kenneth M. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Roxbury, Linda S. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

Eden Prairie Nelson, Dewey M. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Sundby, Elizabeth J., See North Dakota

Missouri

Eureka Fingal-Griffin, Christi S.

St. Louis LaTourette, III, Brainerd W.

Attorney Suspended by decision in expedited proceeding under § 10.82 (suspension of attorney license)

Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Indefinite from January 14, 2008

Indefinite from January 4, 2008

Indefinite from January 3, 2008

Indefinite from January 14, 2008

Indefinite from February 8, 2008

Indefinite from January 4, 2008

2008–22 I.R.B. 1045 June 2, 2008

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

Missouri (Continued)

Steelman, Sr., Thomas W., See Maryland

Aurora Welch, Lance D. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

Nevada

Las Vegas Jones, Robert A. Attorney Suspended by decision on appeal for violation of § 10.22 (failure to exercise due diligence in preparing, approving, and filing documents), § 10.30 (public communication containing false statements and claim), and § 10.51 (giving false or misleading information to IRS and aiding and abetting others to practice before IRS during period of ineligibility)

Sexton, Jr., James C. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1341, mail fraud, aiding and abetting, causing an act to be done; 18 U.S.C. § 1956(h), conspiracy to money launder)

New Hampshire

Rye Nadolny, John R. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1001(a)(1), false statement; attorney disbarment in Massachusetts)

Indefinite from January 14, 2008

February 12, 2008 through February 11, 2010

Indefinite from January 28, 2008

Indefinite from March 7, 2008

June 2, 2008 1046 2008–22 I.R.B.

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

New Jersey

Edison Bothe, Robert W. CPA Suspended by decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7203, failure to make an income tax return to IRS)

Katz, Alex, See Pennsylvania

Cherry Hill Zander, Ben Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 3, accessory after the fact to mail fraud)

New Mexico

Albuquerque Chan, Sean, a/k/a Hinman, Sean

CPA Suspended by default decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7206(2), fraud and false statements)

Indefinite from January 14, 2008

Indefinite from March 7, 2008

Indefinite from February 21, 2008

Indefinite from January 14, 2008

Gallup Griego, Robert P. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

New York

Franklin Square Blum, Harold CPA Disbarred by decision on appeal for violation of § 10.51 (failure to file Federal income tax returns)

Brandes, Frederic M., See Maryland

New York Chasky, Barry L. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Valley College Gould, Warren M. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Joyce, William M., See Oregon

2008–22 I.R.B. 1047 June 2, 2008

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

New York (Continued)

Long Beach Kuschner, Herbert M. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

Ossining Medina, Luis A. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

Bronxville Tavon, Robert Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

North Carolina

Leicester King, Thomas P. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

Winston Salem Myers, William C. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

North Dakota

Fargo Sundby, Elizabeth J. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in Minnesota)

Ohio

Sunbury Dye, Lewis W. Attorney Suspended by decision in expedited proceeding under § 10.82 (conviction under 31 U.S.C. § 5331, failure to file Form 8300 with the IRS)

Oregon

Portland Joyce, William M. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in New York)

Indefinite from January 3, 2008

Indefinite from February 20, 2008

Indefinite from January 4, 2008

Indefinite from February 5, 2008

Indefinite from March 7, 2008

Indefinite from January 3, 2008

Indefinite from January 28, 2008

Indefinite from January 14, 2008

June 2, 2008 1048 2008–22 I.R.B.

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

Pennsylvania

Moscow Cobb, Paul J. CPA Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license)

Plumsteadville Hauke, Thomas CPA Suspended by decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 371, conspiracy to commit securities fraud)

Aliquippa Havey, John A. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7201, income tax evasion)

Tyrone Hiller, Deborah D. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

Rydal Katz, Alex Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in New Jersey)

Pittsburgh Musher, Robin Grassel Attorney Suspended by decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 153(a), embezzlement from bankruptcy estate)

South Carolina

Pendleton Cureton, Steven R. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Pauline Hanna, Sr., David H. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Indefinite from January 25, 2008

Indefinite from January 24, 2008

Indefinite from March 4, 2008

Indefinite from January 14, 2008

Indefinite from January 28, 2008

Indefinite from March 4, 2008

2008–22 I.R.B. 1049 June 2, 2008

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

South Carolina (Continued)

Mt. Pleasant Prendergast, Sean J. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Hartville Wilmeth, Harriet E. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Tennessee

Monteagle Settles, Thomas E. CPA Disbarred by decision on appeal for violation of § 10.22 (failure to exercise due diligence in preparing, or assisting in preparing, approving, and filing his Federal income tax returns; in preparing, or assisting in preparing, tax returns relating to family living trusts and family limited partnerships; in determining correctness of representations to Treasury or clients), § 10.34 (advising clients on frivolous tax strategy), and § 10.51 (providing false or misleading information on his Federal income tax returns, failure to timely file Federal income tax return, and giving a false opinion)

Texas

Indefinite from March 4, 2008

Indefinite from February 7, 2008

Midland Schulte, Jr., Eddie CPA Censured by consent February 13, 2008

Vermont

Rutland Barsanti, Gregory U. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

Indefinite from March 4, 2008

June 2, 2008 1050 2008–22 I.R.B.

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

Vermont (Continued)

Campbell, Elizabeth C. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

Virgin Islands

St. Thomas Brusch, Stephen A. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Virginia

Woodbridge Steinberg, Andrew M. Attorney Suspended by default decision in expedited proceeding under § 10.82 (revocation of attorney license)

Wisconsin

Waukesha Acker, Amy S. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Madison Chvala, Charles J. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under Wisconsin Statutes § 946.12(3), misconduct in public office and § 11.26(2)(b), limitations on contributions)

Iron River Schuh, Arthur L. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 21 U.S.C. §§ 841(a)(1) and (b)(1)(A) and 846, conspiracy to distribute a controlled substance; and 18 U.S.C. § 924(c)(1)(A)(I), possession of a firearm in furtherance of a drug trafficking crime)

Indefinite from March 7, 2008

Indefinite from January 24, 2008

Indefinite from March 4, 2008

Indefinite from January 24, 2008

Indefinite from February 5, 2008

2008–22 I.R.B. 1051 June 2, 2008

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

Wisconsin (Continued)

Mazomanie Winch, James T. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Indefinite from January 24, 2008

June 2, 2008 1052 2008–22 I.R.B.