Part II (reconciliation — Internal Revenue Bulletin 2010-7

items) and Column (a), Expense per In- come Statement, of Part III (reconciliation of expense/deduction items); Column (b), Temporary Difference, and Column (c), Permanent Difference, of Part II (reconciliation of income (loss) items) and Part III (reconciliation of expense/deduction items); and Column (d), Income (Loss) per Tax Return, of Part II (reconciliation of income (loss) items) and Column (d), Deduction per Tax Return, of Part III (reconciliation of expense/deduction items).

(e) Form 1120S. Schedule M–3 (Form 1120S), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More : Column (a), Income (Loss) per Income Statement, of Part II (reconciliation of income (loss) items) and Column (a), Expense per Income Statement, of Part III (reconciliation of expense/deduction items); Column (b), Temporary Difference, and Column (c), Permanent Difference, of Part II (reconciliation of income (loss) items) and Part III (reconciliation of expense/deduction items); and Column (d), Income (Loss) per Tax Return, of Part II (reconciliation of income (loss) items) and Column (d), Deduction per Tax Return, of Part III (reconciliation of expense/deduction items).

(f) Form 1120–F. Schedule M–3 (Form 1120–F), Net Income (Loss) Reconcilia- tion for Foreign Corporations With Re- portable Assets of $10 Million or More : Column (b), Temporary Difference, Column (c), Permanent Difference, and Column (d), Other Permanent Differences for Allocations to Non-ECI and ECI, of Part II (reconciliation of income (loss) items) and Part III (reconciliation of expense/deduction items).

(4) Foreign Tax Items: (a) International Boycott Transactions: Transactions disclosed on Form 5713, International Boycott Report ; Schedule A, International Boycott Factor (Sec- tion 999(c)(1)) ; Schedule B, Specifically Attributable Taxes and Income (Section 999(c)(2 )); and Schedule C, Tax Effect

of the International Boycott Provisions, must be completed when required by their instructions.

(b) Treaty-Based Return Position: Transactions and amounts under section 6114 or section 7701(b) as disclosed on Form 8833, Treaty-Based Return Posi- tion Disclosure Under Section 6114 or 7701(b), must be completed when required by its instructions.

(5) Other: (a) Moving Expenses: Complete Form 3903, Moving Expenses, and attach to the return.

(b) Employee Business Expenses: Complete Form 2106, Employee Business Expenses, or Form 2106–EZ, Unreim- bursed Employee Business Expenses, and attach to the return. This section does not apply to club dues, or to travel expenses for any non-employee accompanying the taxpayer on the trip.

(d) Investment Credit: Complete Form 3468, Investment Credit, and attach to the return.

Announcement of Disciplinary Sanctions From the Office of Professional Responsibility¶

Announcement 2010-12¶

tion 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.

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 sanc

2010–7 I.R.B. 410 February 16, 2010

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.

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, 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

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

Arizona

Scottsdale Wise, Danny CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license in California)

California

W. Hollywood Kitt, Eli A. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Wise, Danny, See Arizona

Indefinite from December 14, 2009

Indefinite from January 27, 2010

February 16, 2010 411 2010–7 I.R.B.

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

Colorado

Colorado Springs Marple, Jon R. CPA Suspended by decision in expedited proceeding under § 10.82 (suspension of CPA license in Washington State)

Connecticut

West Simsbury Carpenter, Daniel E. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Georgia

Atlanta Anderson, Wade G. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Illinois

Deerfield Greisman, Robert S. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

Kansas

Shawnee Ruther, Scott L. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Louisiana

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

Maryland

Rockville Cinquegrani, Peter J. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Bel Air Holmes, Stephen J. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Indefinite from January 26, 2010

Indefinite from January 5, 2010

Indefinite from December 14, 2009

Indefinite from January 11, 2010

Indefinite from January 8, 2010

2010–7 I.R.B. 412 February 16, 2010

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

Maryland (Continued)

Cockeysville Cvach, Paul R. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Brooklandville West, Brian G. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

Massachusetts

Waltham Conner, William E. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment in New Hampshire)

Michigan

Portage Campbell, John A. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 371, conspiracy to defraud the United States)

Missouri

Cape Girardeau Buerkle, Joe T. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Wynne, George, See New York

New Hampshire

Conner, William E., See Massachusetts

New Jersey

Montvale Hover, Philip B. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

Indefinite from January 8, 2010

February 16, 2010 413 2010–7 I.R.B.

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

New York

Rochester Camarata, Mark S. CPA Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1951, conspiracy with respect to a public official obtaining property from another under the color of official right; and 18 U.S.C. § 1957, money laundering)

Ridge Kelly, William R. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

North White Plains Pilotti, Dennis M. CPA Suspended by default decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7201, tax evasion; and 18 U.S.C. § 1014 & 2, making false statements on a loan application)

New York Wynne, George Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment in Missouri)

North Carolina

Greensboro Stakias, Gregory A. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

Oklahoma

Tulsa Clausing, W. K. Attorney Suspended by decision in expedited proceeding under § 10.82 (suspension of attorney license)

Indefinite from January 8, 2010

Indefinite from January 26, 2010

2010–7 I.R.B. 414 February 16, 2010

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

Oregon

Gresham Sunderland, Brian J. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

South Carolina

Mt. Pleasant Robertson, Marvin L. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Texas

El Paso Dominguez, Joe A. CPA Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license)

Virginia

Bristow Walker, Andrew J. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

Washington

Tacoma Benton, Charles F. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

Olympia Burtch, Jack L. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Bellevue Hamley, Allen C. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Marple, Jon, See Colorado

Edmond Poole, Jeffrey G. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Indefinite from December 14, 2009

Indefinite from January 26, 2010

Indefinite from December 14, 2009

Indefinite from January 26, 2010

February 16, 2010 415 2010–7 I.R.B.

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

Washington (Continued)

Seattle Sughrua, Thomas P. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Des Moines Zoro, Gregory S. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Indefinite from January 26, 2010

2010–7 I.R.B. 416 February 16, 2010

Exceptions & meaning →