Announcement 2010-25 — Internal Revenue Bulletin 2010-15

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

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-

April 12, 2010 588 2010–15 I.R.B.

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.

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.

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

California

Huntington Beach Crandall, Jeffrey D. Enrolled Agent Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. §§ 1341, 1343, and 1346 and 2, mail fraud, wire fraud, honest services fraud, and aiding and abetting)

Palo Alto Gonzales, Juanita Enrolled Agent Suspended by decision on appeal for violation of § 10.51 (failure to timely file Federal tax returns)

Sierra Madre Libman, Arnold C. CPA Suspended by default decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7206(2), aiding in the preparation and presentation of fraudulent return)

Long Beach Scott, Robert K. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Riverside Washington, Shawn CPA Suspended by consent for admitted violations of § 10.51 (failure to file and failure to timely file Federal tax returns and failure to fully pay Federal employment taxes)

Indefinite from February 24, 2010

Indefinite from November 10, 2008, but at least 36 months

Indefinite from January 12, 2010

Indefinite from February 17, 2010

Indefinite from December 4, 2009, but at least 24 months

2010–15 I.R.B. 589 April 12, 2010

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

Connecticut

Watertown Ariola, Thomas M. CPA Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 666, bribery concerning a program receiving federal funds; 18 U.S.C. § 371, conspiracy to defraud the Internal Revenue Service; and 2 U.S.C. §§ 441 and 437, illegal corporate, personal political, and contributions)

Florida

Orlando Collazo, Humberto N. Enrolled Agent Suspended by default decision in expedited proceeding under §10.82 (permanently enjoined by U.S. District Court from preparing returns that include frivolous positions and from other activities)

Naples Gramer, Gary W. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment in New York)

Illinois

Godfrey Johnson, Ralph D. Enrolled Agent Suspended by decision in expedited proceeding under §10.82 (permanently enjoined by U.S. District Court from preparing returns that include frivolous positions and from other activities)

Louisiana

West Monroe Hooever, Gary D. CPA Suspended by default decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7207, fraudulent returns, statements, or other documents)

Indefinite from February 24, 2010

Indefinite from February 12, 2010

April 12, 2010 590 2010–15 I.R.B.

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

Maryland

Owings Mills Foltz, III, Richard N. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Gilland, Michael, B., See Pennsylvania

Massachusetts

Brookline Allen, Peter A. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

Duxbury Kilduff, Kevin Attorney Suspended by decision on appeal for violation of § 10.51 (failure to file a Federal tax return and failure to timely file Federal tax returns for five years)

Milton Richard, Joyce A. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

Missouri

St. Louis Coon, Jr., Eugene E. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

New Hampshire

Wyatt, Jr., Donald L., See Texas

New York

Gramer, Gary W., See Florida

Indefinite from February 12, 2010

Indefinite from January 20, 2010, but at least 48 months

Indefinite from February 12, 2010

2010–15 I.R.B. 591 April 12, 2010

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

New York (Continued)

Brooklyn Nissenbaum, Martin Attorney Suspended by decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 371, conspiracy to defraud the U.S. by impeding the IRS, evading taxes, and making materially false statements under U.S. Govt. jurisdiction; 26 U.S.C. §§ 7201, tax evasion; and 7212, obstructing the IRS)

Rye Brook Shapiro, Richard J. Attorney Suspended by decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 371, conspiracy to defraud the U.S. by impeding the IRS, evading taxes, and making materially false statements under U.S. Govt. jurisdiction, and 26 U.S.C. § 7201, tax evasion)

Oregon

Milwaukie Stapleton, Gary D. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

Pennsylvania

York Gilland, Michael B. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment in Maryland)

Tennessee

Nashville Weed, David S. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

Indefinite from February 25, 2010

Indefinite from January 22, 2010

Indefinite from February 12, 2010

Indefinite from January 22, 2010

April 12, 2010 592 2010–15 I.R.B.

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

Texas

Heath Dicus, Brian G. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

San Antonio Green, Bret C. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

Dallas Olsen, Edwin C. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Austin Phillips, Travis R. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

The Woodlands Wyatt, Jr., Donald L. Attorney Suspended by decision in expedited proceeding under §10.82 (suspension of attorney license in New Hampshire)

Vermont

Newport Heath, Kenneth J. CPA Disbarred by consent for admitted violation of §§ 10.51(a)(3) and 10.51(a)(10) (conviction of a felony under Federal or state law for which the conduct involved renders the practitioner unfit to practice before the IRS, and revocation of CPA license)

Wyoming

Jackson McDaniel, John C. CPA Suspended by ALJ default decision for violation of § 10.51 (willful failure to timely file three Federal tax returns)

Indefinite from January 22, 2010

Indefinite from February 12, 2010

Indefinite from January 19, 2010, but at least 60 months

Indefinite from December 30, 2009, but at least 24 months

2010–15 I.R.B. 593 April 12, 2010