Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Plew’s AICPA membership was suspended for two years, effective October 18, 2018, the date of the state board’s disciplinary action. This action is based on the disciplinary action taken by the Idaho State Board of Accountancy. Whereby, Mr. Plew was placed on suspension for two years, followed by probation for three years. This decision was based on Mr. Plew’s conviction in a criminal case in the United States District Court, District of Idaho, whereas, he pled guilty to violating Title 26 U.S.C. §7203-Failing to Supply Information.