Announcement 2006-23 |
April 3, 2006 |
Announcement of Disciplinary Actions Involving Attorneys,
Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries
� Suspensions, Censures, Disbarments, and Resignations
Under Title 31, Code of Federal Regulations, Part 10, attorneys, certified
public accountants, enrolled agents, and enrolled actuaries may not accept
assistance from, or assist, any person who is under disbarment or suspension
from practice before the Internal Revenue Service if the assistance relates
to a matter constituting practice before the Internal Revenue Service and
may not knowingly aid or abet another person to practice before the Internal
Revenue Service during a period of suspension, disbarment, or ineligibility
of such other person.
To enable attorneys, certified public accountants, enrolled agents,
and enrolled actuaries to identify persons to whom these restrictions apply,
the Director, Office of Professional Responsibility, will announce in the
Internal Revenue Bulletin their names, their city and state, their professional
designation, the effective date of disciplinary action, and the period of
suspension. This announcement will appear in the weekly Bulletin at the earliest
practicable date after such action and will continue to appear in the weekly
Bulletins for five successive weeks.
Consent Suspensions From Practice Before the Internal Revenue Service
Under Title 31, Code of Federal Regulations, Part 10, an attorney, certified
public accountant, enrolled agent, or enrolled actuary, in order to avoid
the institution or conclusion of a proceeding for his or her disbarment or
suspension from practice before the Internal Revenue Service, may offer his
or her consent to suspension from such practice. The Director, Office of
Professional Responsibility, in his discretion, may suspend an attorney, certified
public accountant, enrolled agent, or enrolled actuary in accordance with
the consent offered.
The following individuals have been placed under consent suspension
from practice before the Internal Revenue Service:
Expedited Suspensions From Practice Before the Internal Revenue Service
Under Title 31, Code of Federal Regulations, Part 10, the Director,
Office of Professional Responsibility, is authorized to immediately suspend
from practice before the Internal Revenue Service any practitioner who, within
five years from the date the expedited proceeding is instituted (1) has had
a license to practice as an attorney, certified public accountant, or actuary
suspended or revoked for cause or (2) has been convicted of certain crimes.
The following individuals have been placed under suspension from practice
before the Internal Revenue Service by virtue of the expedited proceeding
provisions:
Suspensions From Practice Before the Internal Revenue Service After
Notice and an Opportunity for a Proceeding
Under Title 31, Code of Federal Regulations, Part 10, after notice and
an opportunity for a proceeding before an administrative law judge, the following
individuals have been placed under suspension from practice before the Internal
Revenue Service:
Disbarments From Practice Before the Internal Revenue Service After
Notice and an Opportunity for a Proceeding
Under Title 31, Code of Federal Regulations, Part 10, after notice and
an opportunity for a proceeding before an administrative law judge, the following
individuals have been disbarred from practice before the Internal Revenue
Service:
Censure Issued by Consent
Under Title 31, Code of Federal Regulations, Part 10, in lieu of a proceeding
being instituted or continued, an attorney, certified public accountant, enrolled
agent, or enrolled actuary, may offer his or her consent to the issuance of
a censure. Censure is a public reprimand.
The following individuals have consented to the issuance of a Censure:
Resignations of Enrolled Agents
Under Title 31, Code of Federal Regulations, Part 10, an enrolled agent,
in order to avoid the institution or conclusion of a proceeding for his or
her disbarment or suspension from practice before the Internal Revenue Service,
may offer his or her resignation as an enrolled agent. The Director, Office
of Professional Responsibility, in his discretion, may accept the offered
resignation.
The Director, Office of Professional Responsibility, has accepted offers
of resignation as an enrolled agent from the following individuals:
Internal Revenue Bulletin 2006-14
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