Announcement 2013-34

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

June 3, 2013 1207 2013–23 I.R.B.

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 indefinite 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).

Suspended indefinitely by decision in expedited proceeding, Suspended indef- initely by default decision in expedited proceeding, Suspended by consent in expedited proceeding —OPR instituted an expedited proceeding for suspension (based on certain limited grounds, including loss of a professional license for cause, and criminal convictions).

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

Arkansas

Camden Lindsey, Jr., Lloyd E. CPA Reinstated to practice before the IRS, effective April 3, 2013

Winslow O’Dell, Kimberly CPA Suspended by decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1343, wire fraud, 18 U.S.C. §§ 1957 and 2, money laundering, and 31 U.S.C. § 333, misuse of Department of Treasury names or symbols)

Indefinite from January 9, 2013

2013–23 I.R.B. 1208 June 3, 2013

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

California

Bakersfield Tedder, Garold J. CPA Disbarred by ALJ default decision for violation of § 10.51 (failure to file timely Federal tax returns for 2006–2010)

Cerritos Tiongson, Anthony A. CPA Disbarred by ALJ default decision for violation of § 10.51 (conviction under 26 U.S.C. § 7207, filing a false tax return)

Vista Aguilera, Roberto R. Enrolled Agent Suspended by decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1349, conspiracy to commit mail and wire fraud)

Florida

Miami Rodriguez, Juan C. CPA Suspended by default decision in expedited proceeding under § 10.82 (conviction under 18 U.S.C. § 1343, wire fraud)

Indefinite from October 25, 2012

Indefinite from March 31, 2013

Indefinite from April 24, 2013

Indefinite from January 15, 2013

June 3, 2013 1209 2013–23 I.R.B.

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

Florida (Continued)

Key West Waage, Scott A. Attorney Suspended by default decision in expedited proceeding under § 10.82 (permanently enjoined by U.S. District Court from preparing or filing, or assisting in the preparation or filing of tax returns or other related tax forms or documents for any individual or entity other than preparing and filing his own personal tax returns; organizing, promoting, selling, marketing or advising with respect to (or helping others to organize, promote, sell, market or advise with respect to) plans, arrangements or services that attempt to reduce a client’s taxable income by certain specified methods; engaging in conduct subject to penalty under I.R.C. §§ 6700 or 6701)

Kentucky

Hebron Land, Suzanne P. Attorney Suspended by decision in expedited proceeding under § 10.82 (conviction under 26 U.S.C. § 7212, corruptly endeavoring to obstruct and impede the due administration of the IRS; and suspension of attorney license in Ohio)

Indefinite from April 16, 2013

Indefinite from February 7, 2013

2013–23 I.R.B. 1210 June 3, 2013

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

Nevada

Las Vegas Kidane, Yordanos Registered Tax Return Preparer (RTRP)

Texas

Censured by consent for admitted violation of § 10.51(a); permanently enjoined by U.S. District Court from preparing or assisting in the preparation or filing of tax returns for others that preparer knows (or have reason to know) will result in the understatement of any tax liability under 26 U.S.C. § 6662, or is subject to penalty under 26 U.S.C. § 6694

Indefinite from December 18, 2012

Indefinite from April 24, 2013

Indefinite from March 1, 2013

Indefinite from February 17, 2013

Houston Nguyen, Viet B. CPA Suspended by decision in expedited proceeding under § 10.82 (revocation of CPA license)

Washington

Ridgefield Firebaugh, Robert T. CPA Suspended by default decision in expedited proceeding under § 10.82 (suspension of CPA license)

Bellevue Walker, Lorna M. Enrolled Agent Disbarred by ALJ default decision for violation of § 10.51 (failure to remit funds to the IRS, altering money order, and failure to respond to IRS/OPR correspondence)

June 3, 2013 1211 2013–23 I.R.B.