Announcement 2011-44

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

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

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.

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-

August 15, 2011 164 2011–33 I.R.B.

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.

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,

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

Alabama

Springville Bowers, David A. CPA Suspended by decision in expedited proceeding under §10.82 (revocation of CPA license)

Arizona

Phoenix Curtis Jr., David W. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Phoenix Platt, Donna J. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

California

San Diego Bujkovsky, Gustav G. Attorney Suspended by default decision in expedited proceeding under §10.82 (conviction under 18 U.S.C. §1505, obstruction of justice and 26 U.S.C. §7201, income tax evasion )

Irvine Cassidy, Carl R. CPA Suspended by default decision in expedited proceeding under §10.82 (revocation of CPA license)

Indefinite from April 26, 2011

Indefinite from May 27, 2011

Indefinite from May 11, 2011

Indefinite from June 21, 2011

Indefinite from May 4, 2011

2011–33 I.R.B. 165 August 15, 2011

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

California (Continued)

Santa Barbara Frausto, Marco Enrolled Agent Censured by consent for admitted violation of §10.22 (failure to exercise due diligence in the preparation of client tax returns)

Los Angeles Henschel, Bradford E. Attorney Suspended by decision in expedited proceeding under §10.82 (attorney disbarment)

Los Angeles Johnson, Eric D. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

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

Nipomo Pena Jr., Hilario CPA Suspended by decision in expedited proceeding under §10.82 (revocation of CPA license)

Rocklin Shattuck, Alan D. CPA Suspended by default decision in expedited proceeding under §10.82 (revocation of CPA license)

Escondido Smith, Todd C. Attorney Suspended by default decision in expedited proceeding under §10.82 (conviction under 26 U.S.C. §7201, tax evasion)

Atwater Tomsha-Miguel, Susan R.

Enrolled Agent Disbarred by ALJ in default decision for violations of §10.51 (failure to file timely Federal income tax returns for tax years 2002–2009, and failure to timely pay Federal tax liability for the years 2002–2004)

April 8, 2011

Indefinite from May 4, 2011

Indefinite from April 26, 2011

Indefinite from April 22, 2011

Indefinite from June 7, 2011

Indefinite from May 27, 2011

Indefinite from June 17, 2011

Indefinite from March 10, 2011, but at least 5 years

August 15, 2011 166 2011–33 I.R.B.

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

Colorado

Colorado Springs Anderson, Edwin G. Enrolled Agent Suspended by consent for admitted violation of §10.22 (failure to exercise due diligence in the determination of the validity of credits and deductions under §44 of the Internal Revenue Code)

District of Columbia

Sangarie, Mohamed B. Enrolled Agent Suspended by decision in expedited proceeding under §10.82 (conviction under 26 U.S.C. §7206, aiding and abetting false income tax returns)

Florida

Tallahassee Davis, James E. CPA Suspended by consent for admitted violation of §10.22 (failure to exercise due diligence in preparing his Federal individual income tax returns for tax years 2005–2007) and violation of § 10.51 (failure to timely file Federal individual income tax returns for tax years 2003–2008)

Georgia

Augusta Cruse, Samuel W. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Conyers Roberts, Vernon A. Enrolled Agent Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 371, conspiracy to commit tax fraud and 26 U.S.C. § 7206 and 18 U.S.C § 2, false claims to the IRS)

Indefinite from May 10, 2011, but at least 6 months

Indefinite from May 23, 2011

Indefinite from June 1, 2011, but not less than 12 months

Indefinite from April 26, 2011

Indefinite from April 26, 2011

2011–33 I.R.B. 167 August 15, 2011

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

Georgia (Continued)

Jonesboro Swank, Lynn M. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Indiana

Greenfield Wilson, Curtis D. CPA Suspended by consent for admitted violation of § 10.51 (failure to timely file Federal individual income tax returns for tax years 1996–2002, 2005, 2006, 2009 and failed to honor the terms of the agreement he had with OPR dated May 12, 2004)

Kentucky

Louisville Reskin, James A. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Maryland

Silver Spring Boykins, James R. Attorney Suspended by decision in expedited proceeding under § 10.82 (suspension of attorney license)

Bethesda Fox, David E. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

Massachusetts

Andover McLaughlin, Peter C. Attorney Suspended by decision in expedited proceeding under § 10.82 (suspension of attorney license)

Florence Zadworny, Kim E. Attorney Suspended by default decision in expedited proceeding under § 10.82 (suspension of attorney license)

Indefinite from April 26, 2011

Indefinite from May 13, 2011, but at least 12 months

Indefinite from June 17, 2011

Indefinite from April 22, 2011

Indefinite from June 7, 2011

Indefinite from June 7, 2011

Indefinite from June 17, 2011

August 15, 2011 168 2011–33 I.R.B.

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

Minnesota

St. Louis Park Letourneau, Dennis R. Attorney Suspended by decision in expedited proceeding under § 10.82 (suspension of attorney license)

Indefinite from April 22, 2011

Minneapolis Rooney, Edward F. Attorney Reinstated to practice before the IRS, June 17, 2011

Missouri

Lebanon Baldwin, James E. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Ferguson Grecco, Frances E. Attorney Suspended by default decision in expedited proceeding under § 10.82 (attorney disbarment)

Nebraska

Bellevue Erwin-Loncke, Kim D. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

New Jersey

Hauke, Thomas P., See Pennsylvania

Freehold Przygoda, Deirdre A. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

New York

Levittown Barsch, Robert J. Attorney Suspended by decision in expedited proceeding under § 10.82 (attorney disbarment)

Indefinite from June 23, 2011

Indefinite from June 17, 2011

Indefinite from June 7, 2011

Indefinite from April 22, 2011

Indefinite from June 7, 2011

Pleasantville Bell, Rosanna CPA Reinstated to practice before the IRS, June 14, 2011

Hauke, Thomas P., See Pennsylvania

Scarsdale Pirro, Anthony G. CPA Reinstated to practice before the IRS, May 4, 2011

2011–33 I.R.B. 169 August 15, 2011

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

North Carolina

Asheville Bullock, Lester E. CPA Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license)

Raleigh Fowler, Roy D. CPA Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license)

Oregon

Prinewille Holland, Michael W. CPA Suspended by decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7206, assisting in the filing of a false tax return and revocation of CPA license)

Pennsylvania

Wexford Graham, William J. CPA Suspended by decision in expedited proceeding under § 10.82 (suspension of CPA license)

Indefinite from May 27, 2011

Indefinite from June 27, 2011

Indefinite from May 4, 2011

Indefinite from April 15, 2011

Plumsteadville Hauke, Thomas P. CPA Reinstated to practice before the IRS, May 23, 2011

South Carolina

Edgefield Monahan, Daniel T. CPA Suspended by decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1341, mail fraud)

Texas

Brownsville Hernandez, Luis R. Attorney Suspended by decision on appeal for violations of § 10.51 (willful failure to timely file Federal income tax returns for 2004 and 2005, and failure to file Federal income tax returns for 2006 and 2007)

Indefinite from June 15, 2011

Indefinite from May 26, 2011, but at least 40 months

August 15, 2011 170 2011–33 I.R.B.

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

Texas (Continued)

La Feria Labunski, Gail S. CPA Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license)

Virginia

Grundy Cecil, David E. Attorney Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1341, mail fraud, conviction under 18 U.S.C. § 1956(a)(1), money laundering, and under 26 U.S.C. § 7201, tax evasion)

Washington

Gig Harbor Floyd, Steven W. CPA Suspended by default decision in expedited proceeding under § 10.82 (revocation of CPA license)

Wisconsin

Milwaukee Baldwin, Timothy L. Attorney Suspended by decision on appeal for violations of § 10.51 (willful failure to timely file Federal income tax returns for 2002–2006, and failure to file a Federal income tax return for 2007)

Brookfield Brady, Leonard V. Attorney Suspended by default decision in expedited proceeding under § 10.82 (revocation of attorney license)

Greenville Fisher, Scott H. Attorney Suspended by default decision in expedited proceeding under § 10.82 (revocation of attorney license)

Indefinite from April 26, 2011

Indefinite from June 14, 2011

Indefinite from April 26, 2011

Indefinite from June 2, 2011, but at least 24 months

Indefinite from April 26, 2011

Indefinite from April 26, 2011

2011–33 I.R.B. 171 August 15, 2011