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IRS disciplines practitioners.

Here are brief accounts of recent IRS disciplinary actions against tax practitioners, such as enrolled agents, attorneys and CPAs.

* One preparer repeatedly filed his own tax return late over a six-year period. On average, his return was filed 30 months after the (extended) due date.

* An IRS agent was about to leave a heated discussion when the practitioner grabbed the agent by the shoulder and urged him to stay. The agent asked the practitioner to let go, but the practitioner did not. However, no threats were made and no extreme force was used.

Result: Short suspension from practice before the IRS (by agreement).

* A practitioner represented some investors in a tax shelter. He met with IRS agents to discuss his clients' tax liability. He then sent letters to tax shelter investors he did not represent claiming he and the IRS had reached a settlement on many issues about the shelter and saying those who wanted to be part of the settlement should retain him. The IRS, however, claimed the settlement was only tentative, and the letters therefore contained a false claim.

Result: A letter of reprimand was issued.

* A practitioner was reprimanded for placing an ad in the local telephone company Yellow Pages that showed the official IRS emblem.
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Author:Wagenbrenner, Anne
Publication:Journal of Accountancy
Date:Dec 1, 1991
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