Announcement 2009-59

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,

July 20, 2009 158 2009–29 I.R.B.

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.

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 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,

2009–29 I.R.B. 159 July 20, 2009

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

Arkansas

Little Rock Jewell, Barry J. Attorney Suspended by decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7201 and 18 U.S.C. § 2, tax evasion)

Idaho

Saint Maries Crowley, Tammy L. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Missouri

Lees Summit Genova, Leslie A. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Maryland Heights Busch Hunt, Jacquelyn Attorney Censured by consent for admitted violations of § 10.51 (failure to timely deposit and pay Federal employment taxes)

New Jersey

Bogota Wurdemann, William L. CPA Suspended by consent for admitted violation of § 10.51 (willfully failed to timely file several Federal tax returns)

North Carolina

Winston-Salem Blunt, Jerome L. CPA Suspended by consent for admitted violation of § 10.51 (failed to timely file several Federal tax returns, and employer’s quarterly Federal tax return)

Texas

Dallas Barnes, James H. CPA Suspended by consent for admitted violation of § 10.51 (failure to file, and failure to timely file, Forms 1040)

Indefinite from June 12, 2009

Indefinite from June 25, 2009

Indefinite from June 25, 2009

Indefinite from April 29, 2009

Indefinite from June 8, 2009

Indefinite from June 9, 2009

Indefinite from June 15, 2009

July 20, 2009 160 2009–29 I.R.B.

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

Wisconsin

Fond Du Lac Guenther, Arik J. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Indefinite from June 19, 2009

2009–29 I.R.B. 161 July 20, 2009