By regulation, the Office of Professional Responsibility (OPR) makes available to the public decisions of disciplinary proceedings once they become Final Agency Decisions (FAD). A decision becomes a FAD after:
- An administrative law judge (ALJ) issues a Preliminary Decision and Order, and neither party appeals to the Secretary of the Treasury, or delegate, within 30 days; or
- The Secretary of the Treasury, or delegate, issues his or her Decision on Appeal.
An appeal of the Decision on Appeal to a Federal district court by the practitioner does not prevent the decision from becoming a FAD and being made public. The FADs available for public viewing are redacted pursuant to Section 10.72(d)(4)(iv), IRC Section 6103, and the Freedom of Information Act to ensure nondisclosure of taxpayer and other private information.
To determine whether a practitioner has been previously disciplined, see Disciplinary sanctions - Internal Revenue Bulletin, for a list of disciplinary sanctions taken against practitioners since 1988, or search for disciplined tax professionals, for a searchable list of practitioners disciplined by OPR in the last 25 years.
For more information about the Office of Professional Responsibility and its oversight authority, view:
- Circular 230, Regulations Governing Practice before the Internal Revenue Service PDF
- Guidance on restrictions during suspension or disbarment from practice before the Internal Revenue Service PDF
* This column reflects the Decision(s) on Appeal; if more than one is included, the latest is the Effective date.
Complaint no. | Practitioner designation | Decision(s) | Final discipline imposed | Effective date of discipline * | Reinstatement date |
---|---|---|---|---|---|
2004-9 | Enrolled Agent | Suspension | 02/04/2008 PDF | ||
2004-11 | CPA | 03/02/2006 PDF | Disbarred | ||
2005-13 | Attorney | 01/16/2007 PDF | Suspension | ||
2005-15 | CPA | April 2008 PDF | Suspension | ||
2006-1 | Attorney | 01/29/2009 PDF | N/A Complaint Dismissed | N/A | |
2006-2 | CPA | Suspension | 10/19/2007 PDF | ||
2006-19 | CPA | 06/20/2007 PDF | Suspension | 07/21/2007 PDF | |
2006-23 | CPA | 06/01/2007 PDF | Suspension | 04/30/2008 PDF | |
2006-24 | CPA | 03/09/2007 PDF | Disbarred | 02/21/2008 PDF | |
2006-25 | Attorney | 06/15/2009 PDF | N/A Complaint Dismissed | N/A | |
2006-30 | CPA | 05/05/2007 PDF | Suspension | ||
2006-33 |
CPA |
Suspension |
|||
2007-01 | Attorney | 06/09/2007 PDF | Disbarred | 04/09/2008 PDF | |
2007-08 | Attorney | July 2008 PDF | Disbarred | 09/11/2007 PDF | |
2007-10 |
CPA |
Suspension |
|||
2007-12 | Enrolled Agent | 06/09/2008 PDF | Suspension | 06/09/2008 | |
2007-12 | Enrolled Agent | 04/21/2009 PDF | Disbarred | 04/21/2009 | |
2007-20 | CPA | 05/09/2008 PDF | Suspension | 06/09/2008 | |
2007-28 | Enrolled Agent | 08/29/2008 PDF | Suspension | ||
2007-28 | Enrolled Agent | 12/09/2009 PDF | Suspension | 11/10/2008 | |
2007-33 | Enrolled Agent | 05/19/2008 PDF | Suspension | 06/19/2008 | |
2007-35 | CPA | 02/20/2008 PDF | Disbarred | ||
2007-35 | CPA | 03/10/2009 PDF | Disbarred | 03/10/2009 | |
2007-36 | Attorney | 10/15/2007 PDF | Disbarred | 11/15/2007 | |
2007-38 | Attorney | Disbarred | |||
2007-38 | Attorney | 03/16/2009 PDF | Disbarred | 03/16/2009 | |
2007-40 | Attorney | 11/26/2007 PDF | Disbarred | 12/27/2007 | |
2008-02 | Attorney | 07/14/2008 PDF | Suspended | 08/14/2008 | |
2008-03 | Attorney | 04/10/2009 PDF | Disbarred | 04/10/2009 | |
2008-05 | Enrolled Agent | 07/10/2009 PDF | Disbarred | 07/10/2009 | |
2008-09 | CPA | 06/30/2009 PDF | Suspension | 07/31/2009 | |
2008-10 | Attorney | 08/19/2008 PDF | Suspension | 09/19/2008 | |
2008-12 |
Attorney | 11/18/2008 PDF | Suspended | ||
2008-12 | Attorney | 01/20/2010 PDF | Suspended | 01/20/2010 | |
2008-13 | Attorney | 07/01/2009 PDF | Disbarred | 08/01/2009 | |
2008-14 | CPA | 09/23/2008 PDF | Suspension | 10/24/2008 | 12/14/2015 |
2008-15 | Enrolled Agent | 08/19/2008 PDF | Suspended | 09/19/2008 | |
2008-19 | Attorney | 07/02/2009 PDF | 08/02/2009 | ||
2009-02 | Enrolled Agent | 08/17/2009 PDF | Suspended | 09/17/2009 | |
2009-07 | CPA | 07/01/2009 PDF | Disbarred | 08/01/2009 | |
2009-09 | CPA | 06/28/2010 PDF | Suspension | 06/16/2011 PDF | |
2009-11 | Attorney | 06/17/2009 PDF | Disbarred | 07/17/2009 | |
2009-15 | Attorney | 07/24/2009 PDF | Suspension | 08/24/2009 | |
2009-16 | CPA | 04/15/2010 PDF | Suspended | 01/13/2009 PDF | 01/13/2013 |
2009-19 | CPA | 12/30/2009 PDF | Suspended | 01/30/2009 | |
2009-21 | Attorney | 09/16/2010 PDF | Disbarred | 02/22/2011 PDF | |
2009-23 | Attorney/CPA | 07/14/2009 PDF | Disbarred | 08/14/2009 | |
2009-24 | CPA | 12/31/2009 PDF | Disbarred | ||
2009-24 | CPA | 08/05/2010 PDF | Disbarred | 02/02/2010* | |
2009-26 | CPA | 09/09/2009 PDF | Disbarred | ||
2009-26 | CPA | 05/28/2010 PDF | 05/28/2010 | ||
2009-27 | Attorney | 07/22/2010 PDF | Disbarred | 08/22/2010 | |
2009-30 | Enrolled Agent | 04/15/2010 PDF | Disbarred | 02/26/2010 | |
2010-03 | Attorney | 11/05/2010 PDF | Disbarred | 12/06/2010 | |
2010-07 | Enrolled Agent | 08/17/2010 PDF | Disbarred | 09/17/2010 | |
2010-08 | Attorney | 06/15/2010 PDF | Suspension | 06/02/2011 PDF | |
2010-09 | Attorney | 06/15/2010 PDF | Suspension | 05/26/2011 PDF | |
2010-10 | Enrolled Agent | 06/15/2010 PDF | Suspension | 06/13/2011 | |
2010-13 | Attorney | 10/04/2010 PDF | Disbarment | 11/04/2010 | |
2010-16 | CPA | 11/17/2010 PDF | Disbarment | 12/17/2010 PDF | |
2010-18 | Enrolled Agent | 02/08/2011 PDF | Disbarment | 03/11/2011 | |
2013-00007 | CPA | 09/22/2014 PDF | Disbarred | 04/20/2015 PDF | |
2014-00004 | CPA/Enrolled Agent | Disbarred | |||
2015-00904 | Attorney | 02/20/2017 PDF | Suspended – 36 months | 11/15/2017 PDF | |
2015-00002 | Enrolled Agent | 01/08/2016 PDF | Disbarred | 07/08/2016 PDF | |
2016-00001 | CPA | 10/06/2016 PDF | Disbarred | 11/06/2016 | |
2016-00002 | CPA | 08/24/2017 PDF | Disbarred | 09/25/2017 | |
2017-00002 | CPA | 05/08/2017 PDF | Suspended – 48 months | 6/08/2017 | |
2017-00003 | CPA | 12/26/2017 PDF | Disbarred | 01/27/2017 | |
2018-00001 | Enrolled Agent | 05/29/2018 PDF | Disbarred | 09/07/2017 PDF | |
2018-00002 | CPA | 09/07/2018 PDF | Disbarred | 10/08/2018 | |
2019-00001 | CPA | 06/18/2020 PDF | Disbarred | 07/19/2020 | |
2019-00002 | CPA | 07/06/2020 PDF | Disbarred | 08/06/2020 | |
2019-00004 | Enrolled Agent | 07/24/2019 PDF | Disbarred | 07/24/2019 PDF | |
2020-00002 | CPA | 04/23/2021 PDF | Disbarred | 05/24/2021 | |
2020-00003 | CPA | 05/16/2021 PDF | Suspended | 06/17/2021 | |
2022-00001 | Attorney/CPA | 04/20/2023 PDF | Suspended | 05/21/2023 |