Carson, Mark of Boulder, CO

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Carson’s AICPA membership was suspended for two years, effective March 23, 2017, in connection with the disciplinary action taken by the Colorado State Board of Accountancy. Specifically, the state board admonished Mr. Carson and required that he pay a $2,000 fine; complete four hours of CPE related to tax ethics within ninety-days of the Board’s Order. This decision was based on the Board’s findings that Mr. Carson filed Articles of Incorporation for a client’s C-Corporation as the registered agent; filed tax returns for the client for a number of years, despite knowing that the client failed to provide information regarding cost of sales, cash and credit card transactions, a general ledger, or other documentation of business transactions for the C-Corporation; failed to exercise due care by filing tax returns that were contrary to existing facts and taking positions in the tax returns that had no realistic possibility of being sustained on the merits.