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Final Agency Decisions (FADs)
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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:
1. 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
2. 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
https://www.irs.gov/tax-professionals/final-agency-decisions-fads[10/2/2021 8:26:34 AM]
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Final Agency Decisions (FADs) | Internal Revenue Service
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.
Case No.
Practitioner Designation Decision(s) Final Discipline Imposed Effective
2013-00007
CPA
09/22/2014
Disbarred
04/20/2015
Disbarred
06/06/2017
PDF
2014-00004
CPA/Enrolled Agent
10/15/2015
PDF
07/16/2018
02/28/2017
PDF
06/15/2018
PDF
2015-00904
Attorney
02/20/2017
Suspended – 36 months
11/15/2017
Disbarred
07/08/2016
Disbarred
11/06/2016
Disbarred
09/25/2017
Suspended – 48 months
6/08/2017
Disbarred
01/27/2017
Disbarred
10/25/2019
Disbarred
10/08/2018
Disbarred
07/19/2020
Disbarred
08/06/2020
PDF
2015-00002
Enrolled Agent
01/08/2016
PDF
2016-00001
CPA
10/06/2016
PDF
2016-00002
CPA
08/24/2017
PDF
2017-00002
CPA
05/08/2017
PDF
2017-00003
CPA
12/26/2017
PDF
2018-00001
Enrolled Agent
09/07/2018
PDF
2018-00002
CPA
09/07/2018
PDF
2019-00001
CPA
06/18/2020
PDF
2019-00002
CPA
07/06/2020
PDF
https://www.irs.gov/tax-professionals/final-agency-decisions-fads[10/2/2021 8:26:34 AM]
Final Agency Decisions (FADs) | Internal Revenue Service
2019-00004
Enrolled Agent
07/24/2019
Disbarred
07/24/2019
Disbarred
05/24/2021
PDF
2020-00002
CPA
04/23/2021
PDF
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Page Last Reviewed or Updated: 09-Sep-2021
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