I realize this is going to seem confusing.
How did a Complaint against my ex CPA for "hostaging records" turn into a Bar Complaint against two Maryland Assistant Attorney Generals ?
You'll just have to read it to believe it.
Embedded Files
My exCPA and I brokeup in February 2021. I made a request to him for supporting documents due to me that were not included as part of my annual Tax Returns. I imagined those to be depreciation tables, amortization tables and/or other information I can not name by type at this time. (expand to continue)
My ex-CPA failed to properly acknowledge my breakup notice and he failed to provide my documents after 4 requests over a 9 month period with my Attorney cc'd on two of those. The last of those attempts was formatted as a Legal Demand 9 months after the first three. He said nothing, ever.
A complaint was filed with the Maryland Division of Labor and Licensing (MD DLLR). They are the State organization that interfaces between Citizens and the The Maryland Board of Accountancy ("the Board")
"The Board" was asked to help me obtain my documents. Instead, they closed my complaint without any support for document recovery and without any sanctions against my exCPA. Their explanation stated their decision was based on "documents he provided". Supposedly, an Assistant Attorney General of Maryland supported them in their case review??
Via a Maryland DLLR Assistant Executive Director, they were asked politely to reconsider my complaint. I didn't want to get into their business until after they had at least two opportunities to treat me fairly. They eventually declined to reopen my complaint with no further explanation of their decision. How could they have come to this conclusion?
My exCPA Response Documents were demanded and to my surprise they were delivered to me without the need of a FOIA request or some other begging activity.
They paint a picture that's terribly gray (not in a neutral way) and it was clear as day that a lot more people hopped into a pot of boiling water for reasons currently unknown.
The MD DLLR Executive Director I was dealing with was overly informal with the entire process. He was not forthcoming with "appropriate details" related to the position of the board on the documents. He was not forthcoming with reasonable or logical "appeal" options that would be normal for oversight of a non-elected body such as the Maryland Board of Accounting. He was not forthcoming with his supervisors contact information. He showed publicly what most would deem to be a gross racial bias just one page deep on his LinkeIn page.
A technique for engaging management or legal contacts when employees are blocking their corporate ladder. An Assistant Attorney General engaged. She provided a clear written position for the Board, which did not actually exist prior to her letter, and she provided a clear position for herself and Attorney which justified a Bar Complaint, given the most basic facts of my experience.
And THAT's how a complaint for hostaging records against
my ex CPA turned into Bar Complaint against
Two Maryland Assistant Attorney Generals.
And THAT's how a complaint for hostaging records against
my ex CPA turned into Bar Complaint against
Two Maryland Assistant Attorney Generals.
This complaint has been addressed to the Maryland Bar Association. Their complaint system indicates these complaints are to be done in confidence and all information found during an investigation is confidential. For my personal safety, I will not be complying with their desire for confidentiality.
She is free to reject the complaint if she'd like. See cover letter for details.
This same complaint documentation is being forwarded to the US Treasury, the AICPA, the Governor and Governor Elect of Maryland and some other folks too.
I refuse to create separate complaints for each responsible party and each oversight body.
If I didn't know better I'd swear I was on a planet currently occupied by strange gangs of crazy
Aliens masquerading as Humans.
Documents - Bar Complaint
Documents - Bar Complaint
Documents - Starting with Complaint filed with the MD DLLR & the Maryland Board of Accounting (with a focus on that faulty adjudication process)
Documents - Starting with Complaint filed with the MD DLLR & the Maryland Board of Accounting (with a focus on that faulty adjudication process)
Doc 2 - 2021/12/12 - Original Complaint Cover Letter to MD DLLR in 2012 - Item 1 specifies need for assistance obtaining historical tax information from exCPA (dated 12/12/2021). Full complaint docs found on another page on this website. Not relevant for Bar Complaint nor complaint against MD DLLR and MD Board of Accounting for Conspiracy.
Doc 3 - 2022/04/15 -1st notice of Dismissal delivered from MD DLLR to Canary. They declared a review was performed with support of the Assistant Attorney General of MD . They declared no evidence of a violation existed and the complaint was closed. N No explanation for closure provided. No opportunity to ask questions or refute information provided by CPA was granted. No mention was made about my request for support for missing documents. It's as if that was not part of my original complaint even though it was item 1. (!! This is not an appropriate adjudication process by any legal standards or other !!)
Doc 4 - 2022/04/26 - Email dialogue between Canary and MD DLLR about vague closure notice. MD DLLR Asst Exec Director declares the complaint was closed due to "documentation provided by the Respondent" with no details. He positively affirmed enforcing ethics violations was a duty of the Board. Then he wrote something odd. "I can have them take a look at the documentation again". Does that make sense? Shouldn't he have instead presented some type of formal and proper appeal process?
Doc 5 - 2022/04/27 - Email from Canary to MD DLLR Asst. Exec Director expressing concerns about the non-transparent and overtly incomplete support and adjudication process. Very clear attention was directed to the missing documents and omitted attention and support that should have garnered.
Doc 6 - 2022/04/27 - Email from Asst. Exec Director of DLLR to Canary indicating he'd present Canary's email for appeal with no other letters or documents needed. (This seems overly informal and illogical given it's transpiring in email with nothing on letterhead stating proper positions and processes)
Doc 7 - 2022/06/20 - Letter from Canary asking for update and providing position on letter head.
Doc 8 - 2022/06/22 - Email delivering 2022/06/20 letter. Confirmation of receipt from MD DLLR. Indication that my complaint is still pending appeal review.
Doc 9 - 2022/08/18 - Email from Canary asking for update and response back indicating "the complaint committee has decided to keep the complaint closed after additional review". (fascinating system, eh? gloves on. mask on. time to gather written statements and documentation)
Doc 10 - 2022/08/23 - 2022/10/14 - Email Correspondence. The level to which I attempted to provide everyone with an opportunity to view this matter in a different light was far more than anyone else would have provided (IMO). This ends with a very clear statement of responsibility for oversight and review by Attorney 1, with Attorney 2 listed in the cc.
Documents - ex CPA's written response to MD DLLR Complaint and his "version of events" (these documents were obtained via a demand to the MD DLLR)
Documents - ex CPA's written response to MD DLLR Complaint and his "version of events" (these documents were obtained via a demand to the MD DLLR)
From Doc 11 (exCPA Response, Part 1)
From Doc 11 (exCPA Response, Part 1)
Per the ex CPA - "...but I supposedly did not send Mr. Canary requested {documents}. That contention is incorrect. Mr. Canary made the {document} request via email.... Mr. Canary has failed to tell you that I did send his {documents} twice."
His position is that I didn't tell everyone about something that I have no evidence of having transpired. His position is that I didn't tell you the opposite of what I told you, which is that I have yet to receive my documents. His position by suggestion is that I fabricated this entire missing document situation, yet he produced not a single email showing he put even one keystroke into emails back me back to address the "missing emails". His position is that he complied with document delivery when he has not a single shred of evidence he actually sent the documents nor any evidence he showed any concern at all for obtaining confirmation of document delivery. That is his defense. See Exhibit 1 and Exhibit 2 of the Bar Complaint below for a clarifying way to view this situation.
Per the exCPA - "if he didn't receive them, in light of the tone of his Feb 7, 2021 email and the fact he'd cc'd his Attorney, I would have expected him to contact me again".
His position is that he received all my requests for documents including the one with my Attorney cc'd. He has no documents to present showing he ever actually attempted delivery nor sought confirmation of delivery. His position is that this went on too long because the first THREE requests for documents I sent should have been followed up with a FOURTH request. His position is that I should have chased someone suffering from mental psychosis in a way that no one should need to chase their exCPA. His position is that he felt no duty or obligation to confirm document delivery. That is his defense. See Exhibit 1 and Exhibit 2 of the Bar Complaint below for a clarifying way to view this situation.
Per the exCPA - "He did not contact me again until 9 months later... and he copied his attorney. It appears shortly after that he filed is complaint with the board".
His position is that he received all my demand and by omission he felt no obligation to address the missing documents or answers to questions sought given I was still without my documents, which he has no proof he ever attempted to even delivery with sincerity. That is his defense. See Exhibit 1 and Exhibit 2 of the Bar Complaint below for a clarifying way to view this situation.
In his world, it seems the exCPA is right unless he can be proven otherwise. In his world the exCPA has no duty to ask for nor pursue delivery confirmation for an obligatory duty that would negatively affect his license. There is no other aspect of a CPAs duties to a client nor the US Treasury that would allow for this type of defense.
About Doc 13 (Part 3)
About Doc 13 (Part 3)
This is the circulur that confused the exCPA terribly. It was what was mis applied to start with that caused our break up. It actually clarifies he could have written the letter as he had prior and as I had requested, given no request for financial integrity was made by the bank, but he wasn't seeing straight at all back then and that part seemed to have worsened as a small snowball turned into a pretty signficant avalanche.
Summary
My exCPA has no business being allowed to offer CPA services to the public at this time. You all can figure out if his problem with sincerity and honesty is something repairable or not. In my opinion it's not and there is no telling how long it may have been affecting others he served.
The MD DLLR has some major problems with racial bias to address. The MD DLLR has some major credibility problems to address. The Asst. Executive Director and his supervisor have no business being State Employees based on this interaction.
The MD Board of Accounting needs a legitimate and defined adjudication system with a required level of transparency. The MD Board of Accounting also needs to provide or declare a clear statement on appeal process options with all outcome notices. The current MD Board of Accounting members all need to be replaced.
The two Assistant Attorney Generals for Maryland need not be employed by the State of Maryland. As the master overseers of this, I can't imagine anything else they could have done worse. They pretty much covered all the wrong bases perfectly.
!!!!!!!!!!!!!!
Look at the signature block on the (Asst) Ex Director of MD DLLR. It reveals the other industries this same group was responsible for overseeing. The volume of complaints against CPAs and others in other industries that may have been illogically manipulated and signed off on inappropriately by the
Attorney General's Office of Maryland's is startling
!!!!!!!!!!!!!!
Exhibit 1 from the Bar Complaint
Exhibit 1 from the Bar Complaint
Exhibit 2 from the Bar Complaint
Exhibit 2 from the Bar Complaint
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