ORDERS:
CONSENT AGREEMENT
The
South Carolina Department of Revenue (Department) initiated this contested case
by issuing a Final Agency Determination (the Final Agency Determination was
issued to two additional individuals, those cases have been resolved by consent
agreement of all parties) to Carolyn B. Branan (Respondent) seeking to permanently
disbar her from practicing before the Department in the administrative tax
process. Prior to the contested case hearing, the parties (“parties” as
used in this Consent Agreement (Agreement) refers only to Carolyn B. Branan and
the Department) resolved this contested case. That Agreement is incorporated
into this Consent Agreement as set forth below.
1. Respondent agrees that should she continue to practice in the
administrative tax process in South Carolina (the phrase “administrative tax
process” is used throughout this Agreement as defined by S.C. Code Ann. Section
12-60-90 (Supp. 2004)), within six months of initiating such practice she
shall enroll in and complete a study program that qualifies for continuing
education as defined by the AICPA’s Statements on Standards and as adjusted by
the South Carolina Board of Accounting regarding Circular 230 (31 FR ss 10 (
2005)). Respondent further agrees to notify the Department prior to her first
representations of clients in the administrative tax process in South Carolina
subsequent to entry of this Agreement and to advise the Department as to the
name(s) of her client(s) at such time only. If Respondent fails to comply with
the requirements of this section, she agrees to submit to permanent disbarment
by the Department.
2. All parties agree to pay their own costs and attorneys fees arising from
or in relation to this contested case and Respondent’s actions in other courts
and tribunals.
3. All parties agree that past, present and future claims (by either party)
arising out of or relating to this contested case are forever barred. For
purposes of this Agreement, the phrase “past, present and future claims” shall
not be construed to include a criminal conviction for an act relating to tax
related matters. If ever convicted for a criminal act relating to tax related
matters, Respondent agrees that she will not represent clients in the
administrative tax process in South Carolina.
4. The parties agree that this Agreement is executed in compromise of
further proceedings pursuant to S.C. Code Ann. Section 12-4-320(3) (Supp.
2004). As such, execution of this Agreement shall not be construed as an
admission of any of the allegations as set forth in the Department’s Final
Agency Determination. Further, Respondent specifically denies any acts of
wrongdoing in the administrative tax process in South Carolina.
The
parties further agree that they freely and voluntarily entered into this
Agreement. Further, that this Agreement constitutes the full and final
resolution of this contested case.
I
find this Agreement to be fair and equitable, approve such Agreement, and
hereby Order its adoption. This Court retains continuing jurisdiction to
enforce this Agreement. As Respondent no longer requires a hearing on this contested
case, I also Order the Department’s Final Agency Determination, to the extent
that it alleges Respondent’s wrongdoing and seeks to disbar Respondent, to be
of no force and effect and as such the Final Agency Determination, to the
extent that it seeks to disbar Respondent, and Respondent’s Request for
Contested Case Hearing are DISMISSED WITH PREJUDICE.
AND
IT IS SO ORDERED.
March 13, 2006 _________________________________
Honorable
Marvin F. Kittrell
Chief
Administrative Law Judge |
