Announcement 2009-8

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 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-

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

2009–8 I.R.B. 598 February 23, 2009

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.

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,

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

Arizona

Glendale Casper, Eric M. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Scottsdale Morrison, John G. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

California

Hacienda Heights Phillips, Richard A. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

Los Angeles Rezak, Donald Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

Palm Springs Selzer, Paul T. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7212, corrupt endeavor to obstruct due administration of the Internal Revenue Code)

San Diego Stockton, Rick A. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

Mill Valley Wiener, Lewis R. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Indefinite from January 8, 2009

Indefinite from January 5, 2009

Indefinite from January 5, 2009

Indefinite from January 8, 2009

Indefinite from January 8, 2009

Indefinite from January 5, 2009

Indefinite from January 8, 2009

February 23, 2009 599 2009–8 I.R.B.

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

Florida

Jupiter Cullen, John F. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license in Massachusetts)

Ft. Lauderdale Legel, Lawrence CPA Suspended by decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7203, aiding and abetting in failure to pay income tax)

Pensacola Roche, Ernest L. CPA Suspended by consent for violation of § 10.51 (failure to file several tax returns)

Georgia

Roswell Bishop, Winford K. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment in New York)

Atlanta Roberts, John A. Attorney Suspended by decision in expedited proceeding under § 10.82 (suspension of attorney license)

Illinois

Urbana Ucherek, David M. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Maine

Falmouth Duncan, John D. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Maryland

St. Michaels Farris, Peter D. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Indefinite from January 12, 2009

Indefinite from January 13, 2009

Indefinite from December 18, 2008

Indefinite from December 15, 2008

Indefinite from January 13, 2009

Indefinite from January 5, 2009

Indefinite from January 12, 2009

Indefinite from January 12, 2009

2009–8 I.R.B. 600 February 23, 2009

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

Massachusetts

Cullen, John F., See Florida

Randolph Udo, John Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Minnesota

Varriano, Richard D., See North Dakota

New Jersey

Manalapan Meiterman, Bernard Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1952, use of US mail in aid of racketeering enterprises)

New York

Bishop, Winford A., See Georgia

Yonkers Spiegler, Barry I. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Saratoga Springs Tessitore, William F. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

North Carolina

Greensboro Beavers, Harold W. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Asheville Erickson, Paul L. Attorney Suspended by decision in expedited proceeding under § 10.82 (suspension of attorney license)

Boone Marsh, Randall S. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Indefinite from January 12, 2009

Indefinite from January 12, 2009

Indefinite from January 12, 2009

Indefinite from January 12, 2009

Indefinite from January 12, 2009

Indefinite from January 23, 2009

Indefinite from January 12, 2009

February 23, 2009 601 2009–8 I.R.B.

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

North Dakota

Fargo Varriano, Richard D. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney suspension in Minnesota)

Tennessee

Hixson Miller, Herbert CPA Suspended by consent for violation of § 10.51 (late filed three of his Forms 1040 and seven of his Forms 941)

Texas

Tyler Sims, Steven R. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Indefinite from January 12, 2009

Indefinite from January 1, 2009

Indefinite from January 23, 2009

2009–8 I.R.B. 602 February 23, 2009