Opr: Director'S Update - Pstap

OPR: DIRECTORS UPDATE Karen L. Hawkins, Director Office of Professional Responsibility Washington, DC Cases OPR v. Ray Lewis; http://www.irs.gov/file_source/pub/irs-utl/RLewis__Defaul_Decision_and_Order.pdf Virgil M. Cummins; http://www.irs.gov/file_source/pub/irs-utl/Cummins%20ALJ %20Decision%20-%20Redacted%20-%20Final%20-%20Published.pdf Daniel Gass; http://www.irs.gov/file_source/pub/irs-utl/Gass_Decision_Redacted.pdf OPR v. Pezzo; (ALJ Decision) http://www.irs.gov/file_source/pub/irsutl/Pezzo_Decision_By_Default_-_redacted_final_(2).pdf . Pezzo; (AA Decision) http://www.irs.gov/file_source/pub/irsutl/John_J_%20Pezzo_-_ Final_Order_-%20_%20Appeal__redacted.pdf. 2 Cases Charles M. Edgar v. OPR; (ALJ Decision) http:// www.irs.gov/file_source/pub/irs-utl/Edgar %20Charles%20M%20-%20Initial%20Decision %20and%20Order%20(Redacted).pdf Edgar; (Appellate Authority Decision) http://www.irs.gov/file_source/pub/irs-utl/Edgar %20Charles%20M%20-%20Decision%20on %20Appeal%20-%20Final%20Order %20(Redacted).pdf 3 Monetary Sanctions Imposed Agreement April 7, 2014 Monetary penalty under 10.50(c) Firm voluntary disclosure and cooperation Contingent Fee arrangements in 2011 and 2012 Other terms: Acknowledged subject matter jurisdiction Implementation of internal

training/compliance under 10.36 Revisions to client engagement practices to comport with Cir 230. 4 OPR Calendar Year 2013 Discipline Results Activity Suspensions (FAD/Consent) Expedited Suspensions CPA EA Other Total Receipts Disbarments (FAD/Consent) Attorne y DDA Censure Reprimand/Soft Letter Cease & Desist CWOS, CWOA, Referred, Other Reinstatement Request Total Dispositions Total s 784 1 4 4 2 11

1 1 1 - 3 16 24 4 4 48 2 4 6 1 13 - 2 - 1 3 205 25 432 26 20 35 15 8 766 OPR Jan - Mar 2014 Discipline Results Activity Suspensions (FAD/Consent)

Expedited Suspensions CPA EA Other Total Receipts Disbarments (FAD/Consent) Attorne y DDA Censure Reprimand/Soft Letter Cease & Desist CWOS, CWOA, Referred, Other Reinstatement Request Total Dispositions Total s 124 - 1 1 1 3 - - 2 1 3 2 3 -

- 5 - 3 - 3 6 - 1 - = 1 5 15 10 15 45 1 1 103 9 176 OPR Discipline 1998 March 31, 2014 YEAR CENSURE Atty RTRP CPA 1998 0 0 0 1999 0 0 0 2000 0 0 0 2001 0 0 0

2002 0 0 0 2003 0 0 4 2004 1 0 8 2005 4 0 5 2006 5 0 5 2007 3 0 5 2008 2 0 7 2009 1 0 0 2010 0 0 0 2011 0 0 0 2012 1 0 0 2013 0 1 2 2014 0 0 1 TOTAL 17 1 37 SUSPENSION EA 0 0 0 0 0 0

8 1 3 2 5 1 1 1 1 0 0 23 Atty 44 12 15 1 22 110 65 113 239 133 242 182 95 106 33 17 2 1431 CPA RTRP EA 115 0 6 14 0 2 41 0 4 11 0 3 42 0 7 34 0 13 33 0 47 64 0 10 103 0 13 97 0 17

106 0 14 68 0 12 36 0 9 43 0 6 21 0 7 25 0 5 3 0 2 856 0 177 DISBARMENT Atty 0 0 0 0 8 1 0 0 2 1 0 5 0 2 0 1 0 20 CPA RTRP 4 0 2 0 2 0 1 0 12 0 2 0 4 0 1 0 4

0 4 0 5 0 2 0 3 0 3 0 1 0 4 2 1 0 55 2 REPRIMAND/SOFT LETTER* EA 1 1 0 0 2 3 0 0 0 2 0 2 1 1 0 4 1 18 Atty CPA RTRP EA 17 24 17 54 75 5 192 64 97 70 60 77 16 384

0 0 0 0 10 11 21 44 121 45 63 39 10 322 * 2009 through 2012- Reprimand/Soft Letter count is based on migrated data and include Reprimands, Soft Letters, CAF Notifications, 60 Day Compliance Letters, Cease & Desist Letters and DDAs. Open Inventory for Second Quarter 2014 Hybrid 5% XP 9% Reinstatement Request 2% Conduct 62% Compliance 22% Enrollment Appeal 0% Case Closures By Type for Second Quarter 2014 120 100 80 60 40 20 0 Reprimand* Censure Suspension Disbarment Monetary Sanction NonDisciplinary** Q1 20

0 7 3 0 14 Q2 52 1 9 3 0 105 *Reprimand includes 60 Day Compliance Letter, CAF Notification, Cease & Desist Letter, Reprimand, Soft Letter, and DDA closures. * *Non Disciplinary for Q2 includes Lack of Jurisdiction, Referred Out, No 230 Violation, Closed w/o Sanction, and Closed w/o Action closures. Q1 does not include Closed w/o Action closures. Referrals By Source 120 100 80 60 40 20 0 Appeals TEGE W&I SBSE Collection Q1 4 0 2 6 20 Q2 0 1 3

14 22 SBSE Exam SBSE Other LB&I CI RPO External 0 1 10 114 19 0 6 8 25 31 Case Inventory *The Cases Closed count is based on the case type at closure which may be different from the case type at intake. Therefore, the Beginning Inventory plus Cases Received, less Cases Closed, may not equal the Ending Inventory number. More Info? Office of Professional Responsibility 1111 Constitution Ave. N.W. SE:OPR Rm. 7238 Washington, D.C. 20224 Information on OPR, Circular 230 and Discipline visit: http://www.irs.gov/Tax-Professionals/Circular-230Tax-Professionals 12

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