Announcement 2011-74

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,

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

2011–47 I.R.B. 796 November 21, 2011

tain 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.

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, 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 cer

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

Alabama

Tuscaloosa Dionne, Donald L. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Arizona

Sedona Kazragis, Gary W. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

Indefinite from August 25, 2011

Indefinite from August 25, 2011

November 21, 2011 797 2011–47 I.R.B.

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

California

Ventura Findley, John W. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Sacramento Ferris, Frank J. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Canoga Park Garrett, Jack E. CPA Suspended by decision in expedited proceeding under §10.82 (conviction under 26 U.S.C. §7206(2), aiding and assisting the preparation of false U.S. tax return)

Agoura Hills Hasting, Carl D. CPA Suspended by decision in expedited proceeding under §10.82 (suspension of CPA license)

Oakland Lenz, Stewart W. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Oxnard Mendoza, Ricardo L. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Aurora O’Donnell, Lawrence CPA Suspended by default decision in expedited proceeding under §10.82 (revocation of CPA license in Colorado)

Fort Collins Walker, Scott N. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license in Colorado)

Colorado

O’Donnell, Lawrence, See California

Denver Pavek, David D. Attorney Suspended by decision in expedited proceeding under §10.82 (suspension of attorney license)

Walker, Scott N., See California

Indefinite from July 22, 2011

Indefinite from August 31, 2011

Indefinite from August 22, 2011

Indefinite from September 20, 2011

Indefinite from August 31, 2011

Indefinite from August 31, 2011

Indefinite from August 31, 2011

Indefinite from August 25, 2011

Indefinite from August 4, 2011

2011–47 I.R.B. 798 November 21, 2011

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

Colorado (Continued)

Denver Zodrow, John J. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Massachusetts

Lawrence Buck, John K. Attorney Suspended by decision in expedited proceeding under §10.82 (suspension of attorney license)

Dorchester Silva, Deanna M. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Michigan

Davison Cochran, Linda D. Enrolled Agent Suspended by decision in expedited proceeding under §10.82 (conviction under 26 U.S.C. §7206(a), willfully filing a false U.S. tax return)

Missouri

Platte City Stover, A. Blair Attorney Suspended by default decision in expedited proceeding under §10.82 (injunction against certain activities regarding tax plans)

New Jersey

West Orange Kirnan, Matthew J. Attorney Suspended by decision in expedited proceeding under §10.82 (attorney disbarment)

Bridgewater Tsai, Stephen Attorney Suspended by decision in expedited proceeding under §10.82 (attorney disbarment)

New York

New York Auslander, Kenneth J. Attorney Suspended by decision in expedited proceeding under §10.82 (attorney disbarment)

Indefinite from August 4, 2011

Indefinite from July 22, 2011

Indefinite from September 29, 2011

Indefinite from July 28, 2011

Indefinite from September 29, 2011

Indefinite from July 22, 2011

Indefinite from July 22, 2011

Indefinite from August 10, 2011

November 21, 2011 799 2011–47 I.R.B.

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

New York (Continued)

Mt. Sinai Buscemi, Lawrence Attorney Suspended by decision in expedited proceeding under §10.82 (attorney disbarment)

Ellis, Scevia S., See Virginia

Carmel Leibell III, Vincent L. Attorney Suspended by default decision in expedited proceeding under §10.82 (conviction under 26 U.S.C. §7206(1), subscribing to false and fraudulent U.S. individual income tax returns; and conviction under 18 U.S.C. §1503, obstruction of justice)

W. Hampton Beach McVann Jr., Thomas T Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Purchase Mangone, Anthony J. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Ohio

Solon Davis, Scott E. CPA Suspended by default decision in expedited proceeding under §10.82 (conviction under 26 U.S.C. §7206(2), aiding and assisting the preparation of false U.S. income tax returns)

Indefinite from July 22, 2011

Indefinite from September 29, 2011

Indefinite from September 29, 2011

Indefinite from September 29, 2011

Indefinite from August 11, 2011

2011–47 I.R.B. 800 November 21, 2011

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

Oklahoma

Tulsa Gordon, George D. Attorney Suspended by decision in expedited proceeding under §10.82 (conviction under 18 U.S.C §371, conspiracy; 18 U.S.C §1343 & 2(a), wire fraud, aiding and abetting; 15 U.S.C. §§78j(b), 78ff & 17 C.F.R §240.10b–5, 18 U.S.C. 2(a), securities fraud, aiding and abetting; 18 U.S.C. §§1957(a) & 2(a), money laundering, aiding and abetting; 18 U.S.C. §1001, false statement; 18 U.S.C. § 1512(c)(2), obstruction of justice)

Texas

Texarkana Smith, Terry L. CPA Suspended by decision in expedited proceeding under §10.82 (revocation of CPA license)

Virginia

Fairfax Ellis, Scevia S. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment in New York)

Woodbridge Omozee, Henry O. CPA Suspended by decision in expedited proceeding under §10.82 (conviction under 26 U.S.C. §7206 (1), making and subscribing false tax returns)

Washington

Alderwood Manor Mullen, Richard H. CPA Suspended by default decision in expedited proceeding under §10.82 (suspension of CPA license)

Indefinite from August 9, 2011

Indefinite from August 4, 2011

Indefinite from September 29, 2011

Indefinite from August 4, 2011

Indefinite from August 11, 2011

November 21, 2011 801 2011–47 I.R.B.

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

Wisconsin

Janesville Compton, Stephen M. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

Fox Point Goldstein, Harvey J. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

Indefinite from August 11, 2011

Indefinite from August 11, 2011

2011–47 I.R.B. 802 November 21, 2011