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News Release — February 25, 2005
MEDICAL BOARD OF CALIFORNIA
February 25, 2005
Medical Board of California Revokes
License of Fountain Valley Physician
SACRAMENTO—The Medical Board of California has revoked the medical license of Dan R. Kirkham, M.D. of Fountain Valley. The decision becomes effective today.
On June 7, 2002, in the United States District Court, District of Oregon, Kirkham was convicted, after trial by jury, on one count of violating 18 United States Code, section 371 (conspiracy to defraud the United States) and one count of violating 26 United States Code, section 7201 (attempting to evade and defeat payment of taxes). Kirkham is subject to discipline under Business and Professions Code section 2236(a) in that he was convicted of a crime substantially related to the qualifications, functions, or duties of a physician and surgeon and Business and Professions Code section 2234(e), in that he committed acts of dishonesty and/or corruption in his roles as a co-conspirator and tax evader.
Kirkham, who is also a California attorney who has been on inactive status since 1999, was part of a conspiracy to defraud the federal government out of income taxes. Kirkham joined an organization called "Christian Patriot Association" (CPA) which operated a "warehouse" bank designed to enable customers to conduct anonymous banking transactions and conceal income and assets from the Internal Revenue Service (IRS). CPA commingled the deposits of over 900 customers from across the United States in commercial bank accounts with no connection to any individual customer. CPA would pay bills by writing checks drawn on these bank accounts, as directed by their customers, as well as mail cash withdrawn from these accounts. Between March 1995 and October 1996, CPA sent Kirkham 28 packets of cash totaling $676,000, none of which it reported to the IRS. As a customer of CPA, Kirkham used the alias "Rex Ro."
On January 13, 2003, Kirkham was sentenced to 30 months as to each count, the sentences to run concurrently. After release from imprisonment, Kirkham will be on supervised release for three years. His commitment was stayed pending appeals which have now been exhausted. Kirkham is due to begin serving his sentence within the next 90 days.
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The mission of the Medical Board is to protect healthcare consumers through the proper licensing and regulation of physicians and surgeons and certain allied healthcare professions and through the vigorous, objective enforcement of the Medical Practice Act.
If you have a question or complaint about the healthcare you are receiving, the board encourages you to visit its Web site at www.caldocinfo.ca.gov or for questions call the Consumer Information Line at (916) 263-2382, or with complaints call (800) 633-2322.
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