The judge found that Christensen's conviction for theft, and the revocation of his CPA licenses, constituted disreputable conduct under Circular 230. Christensen had sought to be able to conduct a limited practice as a tax return preparer. He argued that since the conviction resulted from a family matter it had nothing to do with his practice before the IRS.
In issuing the decision, the judge wrote that "Respondent has displayed a lack of integrity, including in his testimony at trial, in attempting to distinguish his professional actions from his 'father-daughter' relationship."
According to new reports at the time, Christiansen, a resident of Vancouver, Wash., pled guilty in August 2010 to stealing $66,400 from his minor daughter's trust fund and his CPA certificate was revoked by the Washington Board of Accoutancy the same month.