Announcement 2008-68

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 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.

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 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 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 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

July 28, 2008 244 2008–30 I.R.B.

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

California

Bakersfield Baisden, Lowell A. CPA Suspended by decision in expedited proceeding under §10.82 (revocation of CPA license)

Trabuco Canyon Mattila, William J. CPA Suspended by default decision in expedited proceeding under §10.82 (revocation of CPA license)

Connecticut

Stamford Richichi, Joseph Attorney Suspended by decision in expedited proceeding under §10.82 (conviction under 26 U.S.C. §7201, tax evasion)

Georgia

Bernhard, Matthew B., See New Jersey

Illinois

Fifer, Micheal L., See Michigan

Chicago Gregory, Edward A. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Indefinite from June 10, 2008

Indefinite from April 25, 2008

Indefinite from June 18, 2008

Indefinite from June 3, 2008

Nasharr, III, Anthony J. Attorney Suspended by consent Indefinite from June 16, 2008

Naperville Holman, James W. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

Indiana

Gary Harris, Willie Attorney Suspended by default decision in expedited proceeding under §10.82 (conviction under 18 U.S.C. §1343 and 2, wire fraud, 18 U.S.C. §371, conspiracy to commit theft of government funds, and 26 U.S.C. §7206, willfully filing false tax return)

Indefinite from April 25, 2008

Indefinite from April 24, 2008

2008–30 I.R.B. 245 July 28, 2008

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

Michigan

Canton Fifer, Michael L. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment in Illinois)

New Jersey

Livingston Rhoades, Robert W. Attorney Suspended by decision in expedited proceeding under §10.82 (attorney disbarment)

Florham Park Lambert, Bernard Attorney Suspended by decision in expedited proceeding under §10.82 (attorney disbarment)

Newark Bernhard, Matthew B. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment in Georgia)

Indefinite from May 13, 2008

Indefinite from June 16, 2008

Indefinite from June 18, 2008

Indefinite from June 3, 2008

Somerspoint Gindhart, Joseph G. Attorney Suspended by consent Indefinite from June 16, 2008

New Mexico

Clovis Harrison, Lloyd W. CPA Suspended by decision in expedited proceeding under §10.82 (revocation of CPA license)

New York

Bronx Shemin, Paul S. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

New City Fox, Hyman B. CPA Suspended by default decision in expedited proceeding under §10.82 (conviction under 18 U.S.C. §371, conspiracy to commit tax fraud, 26 U.S.C. 7201, tax evasion, and 18 U.S.C. §1347, health care fraud

North Dakota

Dickinson Buresh, Eugene F. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Indefinite from June 2, 2008

Indefinite from June 18, 2008

Indefinite from May 15, 2008

Indefinite from June 2, 2008

July 28, 2008 246 2008–30 I.R.B.

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

North Dakota (Continued)

Steele Nemec, Talisa A. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

Oklahoma

Indefinite from June 2, 2008

Oklahoma City Vaughn, Jr., Robert M. Attorney Suspended by consent Indefinite from April 1, 2008

Pennsylvania

Harrisburg Hopstetter, Robert A. Attorney Suspended by consent Indefinite from April 15, 2008

Wynnewood Goldner, Andrew P. CPA Suspended by decision in expedited proceeding under §10.82 (revocation of CPA license)

Rhode Island

Smithfield Kalmer, Irwin CPA Suspended by decision in expedited proceeding under §10.82 (conviction under 26 U.S.C. §7206(1), willfully making and subscribing a false income tax return)

South Carolina

Columbia Paulin, Michael A. CPA Suspended by decision in expedited proceeding under §10.82 (revocation of CPA license)

Pawleys Island Wicker, Rex E. CPA Suspended by default decision in expedited proceeding under §10.82 (suspension of CPA license)

Spartanburg Tullis, Rodman C. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Tennessee

Chattanooga Crutchfield, William W. Attorney Suspended by decision in expedited proceeding under §10.82 (attorney disbarment)

Indefinite from May 20, 2008

Indefinite from May 23, 2008

Indefinite from June 2, 2008

Indefinite from May 20, 2008

Indefinite from June 2, 2008

Indefinite from May 20, 2008

2008–30 I.R.B. 247 July 28, 2008

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

Tennessee (Continued)

Dunlap Bessling, Warren A. Enrolled Agent Suspended by consent Indefinite from April 15, 2008

Texas

Dallas Tidemann, Patricia J. Enrolled Agent Resigned pursuant to §10.61 in lieu of a proceeding being instituted or continued

Utah

Layton Oliver, D. Bruce Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

Virginia

Chesterfield Connelly, Colin C. Attorney Suspended by default decision in expedited proceeding under §10.82 (revocation of attorney license)

Norfolk Scialdone, Claude M. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

Roanoke Adkins, Jr., Henry L. Attorney Suspended by default decision in expedited proceeding under §10.82 (revocation of attorney license)

West Virginia

Williamson Ward, Lafe P. Attorney Suspended by default decision in expedited proceeding under §10.82 (annulment of attorney license)

Wisconsin

Wauwatosa Grade, Daniel R. Attorney Suspended by default decision in expedited proceeding under §10.82 (revocation of attorney license)

Indefinite from June 11, 2008

Indefinite from June 2, 2008

Indefinite from June 2, 2008

Indefinite from June 2, 2008

Indefinite from June 2, 2008

Indefinite from June 2, 2008

Indefinite from May 20, 2008

July 28, 2008 248 2008–30 I.R.B.