BEFORE THE BOARD OF ACCOUNTANCY DEPARTMENT OF CONSUMER AFFAIRS STATE OF CALIFORNIA DECISION

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Arlene Garrison
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1 BEFORE THE DEPARTMENT OF CONSUMER AFFAIRS In the Matter of the Accusation Against: LAWRENCE P. SIEGEL, CPA 540 W. Sahara Street, Suite 75 Las Vegas, NV 890 No. AC 95-0 OAH No. L CPA Certificate No. 064 Respondent DECISION The attached Proposed Decision of the Administrative Law Judge is hereby adopted by the Board of Accountancy as the Decision in the above entitled matter. This Decision shall become effective on February 8, 997 IT IS SO ORDERED January 8, 997 c:\wpsl\files\enforce\disc\decpage.prp

064 Respondent DECISION The attached Proposed Decision of the Administrative Law Judge is hereby adopted by the Board of

2 BEFORE THE DEPARTMENT OF CONSUMER AFFAIRS In the Matter of the Accusation Against: LAWRENCE P. SIEGEL, CPA 540 W. Sahara Street, Suite 75 Las Vegas, NV 890 CPA Certificate No. 064 Respondent PROPOSED DECISION Case No. AC-95-0 OAH No. L On November, 996, in San Diego, California, Greer D. Knopf, Administrative Law Judge, Office of Administrative Hearings, state of California, heard this matter. Karen E. Gordon, Deputy Attorney General, represented the complainant. Respondent Lawrence P. Siegel did not appear at the hearing and no one appeared on his behalf. Evidence was received and the record was left open for further evidence on costs. On December 6, 996, the record was closed and the matter was submitted. FINDINGS OF FACT I Complainant Carol Sigmann, Executive Officer of the Board of Accountancy for the state of California filed accusation number AC dated April 7, 995 against respondent Lawrence Siegel. Respondent filed a notice of defense dated August 5, 995. Complainant properly served respondent with the notice of hearing by mailing the notice to the address respondent had provided in his notice of defense and in his licensing information on file with the Board of Accountancy (hereinafter referred to as " the Board".

Knopf, Administrative Law Judge, Office of Administrative Hearings, state of California, heard this matter. Karen E. Gordon, Deputy Attorney General, represented the complainant.

3 II On October, 980, the Department issued respondent certificate number 064 as a certified public accountant (hereinafter referred to as "CPA". Respondent's CPA license expired on June, 994, has not been renewed and is now in retired status. III On July 5, 994, in the united states District Court for the Southern District of California, respondent was convicted of one violation of 6 USC section 70, income tax evasion, and two violations of 6 USC section 706 (, subscribing false tax returns. These crimes are both felonies which involve moral turpitude and are most certainly substantially related to the qualifications, functions and duties of a CPA. Respondent was sentenced to 8 months imprisonment. Respondent was further sentenced to serve a term of three years of supervised release after his release from imprisonment. This supervised release required respondent to comply with numerous conditions, including completion of 50 hours of community service. Respondent began serving his term of incarceration on August 9, 994. There was no evidence presented at the hearing to indicate how long respondent was actually incarcerated or the current status of his supervised release. Respondent failed to appear at the hearing and therefore there was no evidence presented of extenuation or rehabilitation. IV V Pursuant to Business and Professions Code section 507, complainant seeks to recover $7, for the cost of prosecution and investigation services in pursuing this disciplinary action against respondent. This amount includes $,8.57 for investigative costs and $4,50.50 for attorneys fees. The certified copy of the Board's actual costs is prima facie evidence of reasonable costs of investigation and prosecution of the case. The amount of $7, is a reasonable amount of costs for the investigation and prosecution of this case.

III On July 5, 994, in the united states District Court for the Southern District of California, respondent was convicted of one violation of 6 USC section 70, income tax evasion, and two violations

4 DETERMINATION OF ISSUES Cause exists to discipline respondent's certificate as a certified public accountant pursuant to Business and Professions Code section 500 Ca in that respondent was convicted of a crime that is substantially related to the qualifications, functions and duties of a certified public accountant, as set forth in Findings II, III and IV. I II Cause exists to award $7, in costs of investigation and prosecution to complainant pursuant to Business and Professions Code section 507, as set forth in Finding V. ORDER Respondent Lawrence P. Siegel's certified public accountancy certificate number 064 is hereby revoked. Complainant is awarded $7, in costs for the investigation and prosecution of this case. Dated: December 9, 996 I II GREER D. PF Administrative Law Ju g Office of Administrative Hearings

07 in costs of investigation and prosecution to complainant pursuant to Business and Professions Code section 507, as set forth in Finding V. ORDER Respondent Lawrence P.

5 DANIEL E. LUNGREN, Attorney General of the State of California KAREN L. GAYSUNAS, [State Bar No. 7969] Deputy Attorney General Department of Justice 0 West A Street, Suite 00 Post Office Box 8566 San Diego, California Telephone: ( Attorneys for Complainant In the Matter of the Accusation Against: BEFORE THE DEPARTMENT OF CONSUMER AFFAIRS LAWRENCE P. SIEGEL, CPA 540 W. Sahara St., Ste. 75 Las Vegas, NV 890 CPA Certif. No. 064, Case No. AC-95-0 ACCUSATION Respondent Complainant, Carol Sigmann, alleges as follows:'. She is the Executive Officer of the Board of Accountancy, Department of Consumer Affairs, State of California (the IIBoard ll and makes and files this Accusation solely in her official capacity as such. LICENSE HISTORY. On or about October, 980, the Board issued Certified Public Accountant ("CPA II Certificate No. 064 to 7 Lawrence P. Siegel (llrespondentll. Said license expired on June

Accusation Against: BEFORE THE DEPARTMENT OF CONSUMER AFFAIRS LAWRENCE P. SIEGEL, CPA 540 W. Sahara St., Ste. 75 Las Vegas, NV 890 CPA Certif. No. 064, Case No. AC-95-0 ACCUSATION Respondent.

6 .. (, at which time said certiiicate was not renewed and was placed in a retired status. STATUTES. This Accusation refers to the following sections of the California Business & Professions Code (the "Code": A. Section 500 provides that the Board may discipline the certificate or censure the holder of any certificate guilty of unprofessional conduct, which includes II conviction of any 9 crime substantially related to the qualifications I functions and du.ties of a certified public accountant or public accountant." ( 500(a. B. Section 506 provides, in pertinent part, as follows: "A plea or verdict of guilty or a conviction following a plea of nolo contendere is deemed to be a conviction within the meaning of this article. The record of the conviction shall be conclusive evidence thereof." C. Section 507 provides for the recovery by the Board of its reasonable costs of investigation and prosecution, including attorney's fees if respondent is found to have violated, inter alia, Code section 500(a by suffering a felony conviction. CHARGES AND ALLEGATIONS 4. Respondent has subjected his CPA certificate to 6 discipline under Code section 500(a in t~at on or about July 7 5, 994, in the United States District Court for the Southern.

Section 500 provides that the Board may discipline the certificate or censure the holder of any certificate guilty of unprofessional conduct, which includes II conviction of any 9 crime substantially

7 I 4 District of California, in united States v. Lawrence P. Siegel, Case No IEG, respondent was convicted of one count of income tax evasion, a felony and a violation of 6 U.S.C. 70 and two counts of subscribing false tax returns, felonies and 5 violations of 6 U.S.C. 706(. Said conviction is substantially related to the qualifications, functions and duties of a CPA. WHEREFORE, complainant requests that a hearing be held on the matters alleged and that following that hearing the Board issue a decision: A. Revoking or suspending CPA certificate no. 064 heretofore issued to Lawrence P. Siegel; B. Awarding the reasonable costs of investigation and prosecution pursuant to Code section 507; proper. C. Taking such other action as the Board deems DATED: ~, ~~=-~~--~ CAROL SIGMANN, Executiv Board of Accountancy Department of Consumer State of California \ KLG:sol -, SD9.5AD006 C:\KLG\Siegel.acc.

WHEREFORE, complainant requests that a hearing be held on the matters alleged and that following that hearing the Board issue a decision: A. Revoking or suspending CPA certificate no.

BEFORE THE BOARD OF ACCOUNTANCY DEPARTMENT OF CONSUMER AFFAIRS STATE OF CALIFORNIA

BEFORE THE BOARD OF ACCOUNTANCY DEPARTMENT OF CONSUMER AFFAIRS STATE OF CALIFORNIA In the Matter of the Accusation Against: ROBERT J. HOUSTON 40 S. Beverly Drive #00 Beverly Hills, CA 901 Certified Public