Fraser, Carlyle of Maplewood, NJ

Under the automatic disciplinary provisions of the Institute’s bylaws, Ms. Fraser’s AICPA membership was terminated, effective February 2, 2017, in connection with the disciplinary action taken by the Internal Revenue Service (IRS). Specifically, Ms. Fraser was indefinitely suspended from practice before the IRS, in an expedited proceeding under 31 C.F.R. § 10.82(b).