Announcement 2008-61

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 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 consti

June 30, 2008 1195 2008–26 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 enrollment 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

Alaska

Anchorage Hahn, Frederick H. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Arizona

Scottsdale Rasure, Jr., Charles W. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in Colorado)

California

Covina Cannon, Sheryl K. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

Sherman Oaks Dallinger, Timothy G. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Indefinite from May 5, 2008

Indefinite from April 21, 2008

Indefinite from March 21, 2008

Indefinite from April 21, 2008

2008–26 I.R.B. 1196 June 30, 2008

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

California (Continued)

Santa Rosa Hernandez, Bernabe Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Indefinite from April 21, 2008

Mission Viejo Huband, Gary S. CPA Suspended by consent Indefinite from April 1, 2008

Palo Alto Kent, Paul E. Enrolled Agent Censured by consent Indefinite from March 24, 2008

Arcadia Politis, Nicholas J. Attorney Suspended by consent January 1, 2008 through December 31, 2008

Los Angeles Zita, Roland CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

Colorado

Indefinite from March 21, 2008

Littleton Martinez, Doris L Enrolled Agent Censured by consent Indefinite from January 16, 2008

Rasure, Jr., Charles W., See Arizona

Denver Reeves, Zak E. Enrolled Agent Suspended by consent under § 10.82 (conviction of felony trespass)

Delaware

Georgetown Tyler, III, James B. Attorney Suspended by decision in expedited proceeding under § 10.82 (suspension of attorney license)

Florida

Indefinite from April 14, 2008

Indefinite from April 21, 2008

Parkland Butler, Richard L. CPA Suspended by consent Indefinite from January 1, 2008

Tampa Daly, Terence J. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Vero Beach Hatch, Jr., Ira C. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

Indefinite from May 5, 2008

Indefinite from March 24, 2008

June 30, 2008 1197 2008–26 I.R.B.

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

Florida (Continued)

Boca Raton Keeley, III, Joseph F. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Winter Haven Larue, Scott D. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Hollywood Olin, Mitchell J. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

Lynn Haven Parker, Jr., Paul R. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under Florida law, use of child in sexual performance, promoting sexual performance by a child, computer transmission of child pornography, and possession of computer child pornography)

Ft. Lauderdale Seitel, Loel H. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 371, conspiracy to make a false statement)

St. Petersburg Watson, Martin K. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Georgia

Atlanta Butler, Michael B. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Lawrenceville Chandler, Martin M. CPA Suspended by decision on appeal for violation of § 10.51 (failure to timely file Federal income tax returns)

Indefinite from May 5, 2008

Indefinite from March 21, 2008

Indefinite from April 18, 2008

Indefinite from May 5, 2008

Indefinite from March 28, 2008

Indefinite from March 21, 2008

Indefinite from May 5, 2008

Indefinite from April 30, 2008

2008–26 I.R.B. 1198 June 30, 2008

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

Georgia (Continued)

Savannah Jacobs, Jay P. Attorney Disbarred by default decision (appeal untimely) for violation of § 10.51 (failure to file and failure to file timely Federal tax returns)

Evans Key, Jr., William O. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 371, conspiracy to commit wire fraud)

Illinois

Chicago Hutchinson, Alan D. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in Indiana)

Indiana

Hutchinson, Alan D., See Illinois

Kansas

Overland Park Huser, Jeffrey H. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment in Missouri)

Indefinite from May 10, 2007

Indefinite from April 21, 2008

Indefinite from April 21, 2008

Indefinite from April 29, 2008

Leavenworth Thompson, John F. Attorney Suspended by consent Indefinite from December 1, 2007

Kentucky

Lexington Devillers, Sean P. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Owingsville Maze, Donald A. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 42 U.S.C. § 1973i(c) & 18 U.S.C. § 2, vote buying, aiding and abetting, 18 U.S.C., § 1623, false statements to grand jury)

Indefinite from April 29, 2008

Indefinite from May 20, 2008

June 30, 2008 1199 2008–26 I.R.B.

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

Kentucky (Continued)

Lexington Treadway, Robert L. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Louisville Williams, David W. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Louisiana

New Orleans Bernstein, David H. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

Daly, Barrett B., See Mississippi

Maryland

Ellicott City McNair, Jr., Wilkins CPA Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1343, wire fraud, 18 U.S.C. § 1957, money laundering, 26 U.S.C. 7206(1), making and subscribing to a false return, and 26 U.S.C. 7202, willfully failing to collect and pay over tax)

Salisbury Webster, Arthur D. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Massachusetts

Ladas, Christos G., See New York

Springfield Siciliano, Anthony J. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Michigan

Indefinite from April 29, 2008

Indefinite from April 1, 2008

Indefinite from April 29, 2008

Indefinite from April 1, 2008

Indefinite from April 29, 2008

Indefinite from April 29, 2008

Petoskey Felton, John W. Attorney Suspended by consent Indefinite from January 1, 2008

2008–26 I.R.B. 1200 June 30, 2008

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

Michigan (Continued)

Kentwood Hackett, Robert S. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 641, conversion of public monies)

Indefinite from April 25, 2008

W. Bloomfield Tassoni, James D. CPA Suspended by consent Indefinite from March 1, 2008

Adrain Wiesman, Walter F. Enrolled Agent Suspended by decision in expedited proceeding under § 10.82 (conviction under Michigan law, embezzlement by agent/trustee $1,000-$20,000)

Minnesota

Aitkin Rhodes, Bradley C. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Long Lake Swensen, Michael F. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Mississippi

Diamondhead Daly, Barrett B. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in Louisiana)

Indefinite from May 8, 2008

Indefinite from April 1, 2008

Indefinite from April 29, 2008

Indefinite from May 20, 2008

Natchez Tatum, Louis M. CPA Suspended by consent Indefinite from January 21, 2008

Missouri

Earth City Devereux, Michael J. CPA Suspended by consent Indefinite from January 1, 2008

Huser, Jeffrey H., See Kansas

Montana

Davison, Patrick P., See Oregon

Nebraska

Seward Blevens, Robert I. Attorney Suspended by consent Indefinite from January 1, 2008

June 30, 2008 1201 2008–26 I.R.B.

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

New Hampshire

Bedford Baroody, Edward J. CPA Suspended by default decision in expedited proceeding under § 10.82 (conviction under 21 U.S.C. § 841(a)(1), possession with intent to distribute controlled substance — cocaine, and 18 U.S.C. § 1957, money laundering)

New Jersey

Piscataway Devereaux, Lesly R. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

Highland Park Dobkin, Michael A. CPA Suspended by decision on appeal for violation of § 10.51 (failure to file Federal income tax returns)

Feinerman, David A., See New York

Linwood Franks, Jr., Harry E. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Goldman, Jerome, See New York

Indefinite from April 1, 2008

Indefinite from April 29, 2008

Indefinite from April 15, 2008

Indefinite from May 20, 2008

Northfield Goloff, Michael A. CPA Censured by consent Indefinite from March 13, 2008

Somerset Lynch, Gerald M. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

West Orange Schwartz, Arthur L. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1001, false statement in Connecticut)

Cape May Court House

Waldron, James A. Attorney Suspended by decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7203, failure to file income tax return)

Indefinite from April 29, 2008

Indefinite from April 1, 2008

Indefinite from April 29, 2008

2008–26 I.R.B. 1202 June 30, 2008

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

New Mexico

Santa Fe Fisher, Jack R. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in New York)

Rogers, Richard H. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in Ohio)

Edgewood Lowrance, Brenda D. CPA Suspended by default decision in expedited proceeding under § 10.82 (suspension of CPA license)

New York

New York Blau, Howard L. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Syosset Feinerman, David A. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment in New Jersey)

Fisher, Jack R., See New Mexico

Gentile, Philip G., See Pennsylvania

College Point Goldman, Jerome Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment in New Jersey)

West Seneca Ladas, Christos G. Attorney Suspended by default decision in expedited proceeding under § 10.82 (disbarment of attorney license in Massachusetts)

Briarwood Munsiff, Mayank Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Indefinite from April 29, 2008

Indefinite from May 20, 2008

Indefinite from May 20, 2008

Indefinite from May 20, 2008

Indefinite from April 1, 2008

Indefinite from April 29, 2008

Indefinite from May 20, 2008

Indefinite from April 1, 2008

June 30, 2008 1203 2008–26 I.R.B.

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

New York (Continued)

Stony Brook Oliver, John P. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Cambridge Oswald, Joseph H. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Tonelli, Gay Lynn, See Virginia

Staten Island Vourderis, Dennis E. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under PL 155.40 01, grand larceny second degree)

Ohio

Rogers, Richard H., See New Mexico

Oklahoma

Goldsby Franklin, Hershel L. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Oregon

Medford Davison, Patrick P. CPA Suspended by default decision in expedited proceeding under § 10.82 (conviction under 15 U.S.C. 80b–6(1), and 80b–17, securities fraud; revocation of CPA license in Montana)

Selma Siemer, Marie E. CPA Suspended by consent for admitted violations of § 10.51 (failure to file Federal tax returns, Forms 1040 and 941)

Indefinite from April 1, 2008

Indefinite from April 29, 2008

Indefinite from May 20, 2008

Indefinite from April 1, 2008

Indefinite from May 20, 2008

Indefinite from April 7, 2008

2008–26 I.R.B. 1204 June 30, 2008

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

Pennsylvania

Ambler Breznicky, David M. CPA Suspended by consent for admitted violations of § 10.51 (failure to file Federal income tax returns timely)

Easton Gentile, Philip G. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment in New York)

Philadelphia Hall, Blonde Grayson Attorney Suspended by decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7203F, failure to file tax returns)

York Moul, David B. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

South Carolina

Columbia Herring, H. Dewain Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Greenville Parnell, Christopher L. CPA Suspended by default decision in expedited proceeding under § 10.82 (suspension of CPA license)

Texas

Indefinite from May 1, 2008

Indefinite from April 29, 2008

Indefinite from May 8, 2008

Indefinite from April 29, 2008

Indefinite from May 20, 2008

Indefinite from May 1, 2008

Richardson Grissom, Stephen R. CPA Suspended by consent Indefinite from February 1, 2008

Spring Pennoni, Lawrence D. Attorney Suspended by consent Indefinite from January 1, 2008

Pasadena Stanton, Roy B. Attorney Suspended by consent Indefinite from February 1, 2008

Virginia

Wise Estep, Gregory CPA Suspended by default decision in expedited proceeding under § 10.82 (suspension of CPA license)

Indefinite from April 29, 2008

June 30, 2008 1205 2008–26 I.R.B.

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

Virginia (Continued)

Leesburg Tonelli, Gay Lynn Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment in New York)

Wisconsin

Hales Corners Gedlen, James M. Attorney Suspended by default decision in expedited proceeding under § 10.82 (revocation of attorney license)

Indefinite from May 20, 2008

Indefinite from April 29, 2008

2008–26 I.R.B. 1206 June 30, 2008