CPA Disbarred by the IRS
The Internal Revenue Service Office of Professional Responsibility (OPR) has disbarred a CPA after he was convicted of misappropriating funds while serving as conservator of his daughter’s trust account. David O. Christensen’s CPA licenses in Washington and Oregon have been revoked.
Christensen requested permission to continue a limited practice in preparing tax returns. He argued that his theft conviction resulted from a family matter that had nothing to do with his ability to prepare tax returns. The Administrative Law Judge (ALJ) denied his request.
Karen L. Hawkins, Director of OPR said, “OPR strives to protect the integrity of the tax system from unscrupulous and incompetent practitioners regardless of how those traits become known. Agreeing with OPR’s proposed sanction, the ALJ held the seriousness of Christensen’s offense warranted disbarment from practicing before the IRS finding that the “Respondent has displayed a lack of integrity, including in his testimony at trial, in attempting to distinguish his professional actions from his ‘father-daughter’ relationship.”