The MACPA Bylaws [Article XI, Section 4(c)] provide for termination of membership in the Association without a hearing upon the filing of a final judgment of “…the willful failure to file any income tax return which he/she, as an individual taxpayer, is required by law to file; the filing of a false or fraudulent income tax return on his/her or a client's behalf; or the willful aiding in the preparation and presentation of a false and fraudulent income tax return of a client…” The MACPA was notified that member Daniel C. Mugavero of Sault Ste. Marie, Mich., was convicted of failing to file/filing false tax returns. As a result, his MACPA membership was terminated by the Board of Directors on May 11, 2004.

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