Under Title 31, Code of Federal Regulations, Part 10, attorneys, certified public accountants, enrolled agents, and enrolled actuaries may not accept assistance from, or assist, any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter constituting practice before the Internal Revenue Service and may not knowingly aid or abet another person to practice before the Internal Revenue Service during a period of suspension, disbarment, or ineligibility of such other person.
To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify persons to whom these restrictions apply, the Director, Office of Professional Responsibility, will announce in the Internal Revenue Bulletin their names, their city and state, their professional designation, the effective date of disciplinary action, and the period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks.
Under Title 31, Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, in order to avoid the institution or conclusion of a proceeding for his or her disbarment or suspension from practice before the Internal Revenue Service, may offer his or her consent to suspension from such practice. The Director, Office of Professional Responsibility, in his discretion, may suspend an attorney, certified public accountant, enrolled agent, or enrolled actuary in accordance with the consent offered.
The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:
Name | Location | Designation | Date |
---|---|---|---|
Hoft, James D. | Nutley, NJ | CPA | Indefinite from August 10, 2005 |
Salver, Isaac | Bay Harber Islands, FL | CPA | September 19, 2005 to June 18, 2007 |
Woods, Dalton C. | Carrollton, TX | Enrolled Agent | Indefinite from October 15, 2005 |
Morrissette, Doris G. | Lowell, MA | Enrolled Agent | Indefinite from November 1, 2005 |
Dale, Edward R. | Stockton, CA | CPA | Indefinite from November 1, 2005 |
Grossman, Israel G. | New York, NY | Attorney | November 15, 2005 to May 14, 2007 |
Edmonds, Joseph M. | Charlotte, NC | Enrolled Actuary | November 16, 2005 to March 15, 2006 |
Rubin, Stuart L. | Coral Springs, FL | CPA | Indefinite from December 7, 2005 |
Sanger, Brett D. | Oklahoma City, OK | Attorney | Indefinite from January 1, 2006 |
Berkowitz, Ira T. | Simi Valley, CA | CPA | Indefinite from January 9, 2006 |
Caylor, John D. | Long Lake, MN | CPA | Indefinite from January 12, 2006 |
Saldana, Oscar M. | Laredo, TX | CPA | Indefinite from January 15, 2006 |
Bruck, Lawrence S. | Newton, PA | CPA | Indefinite from January 16, 2006 |
Sneathen, Lowell D. | Orange, CA | CPA | Indefinite from January 18, 2006 |
Roberson, George | Leesburg, VA | CPA | Indefinite from January 17, 2006 |
Dugan, Lawrence E. | Alta, IA | Attorney | Indefinite from February 1, 2006 |
Frascella, Russell | Pound Ridge, NY | CPA | Indefinite from February 1, 2006 |
Smith, David B. | Kettering, OH | Enrolled Agent | Indefinite from February 13, 2006 |
Whiteside, Thomas L. | Atlanta, GA | Attorney | Indefinite from February 13, 2006 |
Bednarz, Jr., Michael | Framingham, MA | Attorney | Indefinite from February 13, 2006 |
Alexander, Herald J.A. | Atlanta, GA | Attorney | Indefinite from February 20, 2006 |
Bartels, Kyle | North Salem, NY | Enrolled Agent | Indefinite from February 21, 2006 |
Baker, Jibade A. | Indianapolis, IN | CPA | March 13, 2006 to March 12, 2008 |
Morris, R. Scott | Corpus Christi, TX | CPA | Indefinite from March 16, 2006 |
Kenny, Stan M. | Wichita, KS | Attorney | Indefinite from May 1, 2006 |
Under Title 31, Code of Federal Regulations, Part 10, the Director, Office of Professional Responsibility, is authorized to immediately suspend from practice before the Internal Revenue Service any practitioner who, within five years from the date the expedited proceeding is instituted (1) has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause or (2) has been convicted of certain crimes.
The following individuals have been placed under suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions:
Name | Location | Designation | Date |
---|---|---|---|
Haugabrook, Earl | Upper Montclair, NJ | CPA | Indefinite from September 27, 2005 |
Patterson, Kenneth R. | Plano, TX | CPA | Indefinite from October 19, 2005 |
Blackburn, Randall D. | Laurinburg, NC | CPA | Indefinite from October 19, 2005 |
Coe, Sean M. | Sahuarita, AZ | Attorney | Indefinite from October 12, 2005 |
Lim, Ricarda L. | Sacramento, CA | Attorney | Indefinite from November 1, 2005 |
Bridges, Lynden P. | Golden, CO | CPA | Indefinite from November 14, 2005 |
Curcio, Gregory J. | New York, NY | Attorney | Indefinite from November 14, 2005 |
Silverton, Ronald R. | Pacific Palisades, CA | Attorney | Indefinite from November 14, 2005 |
Hartigan, Seth P. | Minneapolis, MN | Attorney | Indefinite from November 14, 2005 |
Carlson, Richard E. | Chappell, NE | Attorney | Indefinite from November 14, 2005 |
Veres, Robert D. | Phoenix, AZ | CPA | Indefinite from November 14, 2005 |
Noble, Gregory P. | Corvallis, OR | Attorney | Indefinite from December 2, 2005 |
Parker, Oscie K. | Thomasville, NC | Attorney | Indefinite from December 15, 2005 |
Connor, Jr. William J. | Kernersville, NC | Attorney | Indefinite from December 15, 2005 |
Cassidy, Maureen E. | Murphy, ID | Attorney | Indefinite from December 15, 2005 |
Harrison, Rodney L. | Urbana, IL | Attorney | Indefinite from December 15, 2005 |
Cagle, Carol L. | Alton, IL | Attorney | Indefinite from December 15, 2005 |
Knaff, Philip J. | Burr Ridge, IL | Attorney | Indefinite from December 15, 2005 |
Pence, Thomas R. | Cedar Rapids, IA | Attorney | Indefinite from December 15, 2005 |
Tunney, John A. | Freehold, NJ | Attorney | Indefinite from December 15, 2005 |
Dasent, Carlton | Mattapoisett, MA | Attorney | Indefinite from December 15, 2005 |
Robeznieks, John O. | Palatine, IL | Attorney | Indefinite from December 15, 2005 |
Landman, Nathaniel M. | St. Peters, MO | Attorney | Indefinite from December 15, 2005 |
Levin, Herbert M. | Bolingbrook, IL | Attorney | Indefinite from December 15, 2005 |
Wade, Jeffrey L. | Louisville, KY | Attorney | Indefinite from December 15, 2005 |
Cozzarelli, Frank J. | North Caldwell, NJ | Attorney | Indefinite from December 15, 2005 |
Brooks, Jane E. | St. Paul, MN | Attorney | Indefinite from December 15, 2005 |
Mulvahill, James P. | Plymouth, MN | Attorney | Indefinite from December 15, 2005 |
Bernstein, Ralph | Chicago, IL | Attorney | Indefinite from December 15, 2005 |
Tousey, Robert R. | Ellicott City, MD | Attorney | Indefinite from December 15, 2005 |
Schatz, Allen E. | Shorewood, WI | Attorney | Indefinite from December 16, 2005 |
Olson, David E. | New Port Richey, FL | Attorney | Indefinite from December 16, 2005 |
Shagory, Edward J. | Boston, MA | Attorney | Indefinite from December 20, 2005 |
Wintroub, Edward L. | Omaha, NE | Attorney | Indefinite from December 20, 2005 |
Johnson, Jr. Walter T. | Greensboro, NC | Attorney | Indefinite from December 27, 2005 |
Szaro, Stanley J. | New York, NY | Attorney | Indefinite from December 27, 2005 |
Recchione, Louis | Woodcliff Lake, NJ | Attorney | Indefinite from December 27, 2005 |
Pepper, Louis | Great Neck, NY | Attorney | Indefinite from January 2, 2006 |
Fritzshall, Robert S. | Skokie, IL | Attorney | Indefinite from January 9, 2006 |
DiCaprio, Joseph A. | Cherry Valley, IL | Attorney | Indefinite from January 9, 2006 |
Rosenberg, Keith A. | N. Bethesda, MD | Attorney | Indefinite from January 9, 2006 |
Boudreau, Patricia L. | Lexington, MA | Attorney | Indefinite from January 9, 2006 |
Webb, Daniel F. | Milwaukee, WI | Attorney | Indefinite from January 9, 2006 |
Miranda, Jesse R. | Phoenix, AZ | Attorney | Indefinite from January 9, 2006 |
Kuzel, Gary | Plainfield, IL | CPA | Indefinite from January 9, 2006 |
Nomura, Edmund Y. | Phoenix, AZ | Attorney | Indefinite from January 9, 2006 |
Mason, Robert J. | Colorado Springs, CO | Attorney | Indefinite from January 9, 2006 |
Land, Janet P. | Stedman, NC | Attorney | Indefinite from January 9, 2006 |
Fitzgerald, Maurice | Lexington, MA | Attorney | Indefinite from January 9, 2006 |
Valadez, Librado R. | San Antonio, TX | CPA | Indefinite from January 9, 2006 |
Williams, Frank C. | Houston, TX | Attorney | Indefinite from January 9, 2006 |
LaGrand, Tara | Naples, FL | CPA | Indefinite from January 9, 2006 |
Harris, Susan L. | Houston, TX | Attorney | Indefinite from January 9, 2006 |
Hobbs, James B. | Amherst, NH | Attorney | Indefinite from January 9, 2006 |
Momsen, Joel | Napa, CA | Attorney | Indefinite from January 10, 2006 |
Lambert, Brett J. | Fort Collins, CO | Attorney | Indefinite from January 10, 2006 |
Lefevre, Keith H. | Longwood, FL | Attorney | Indefinite from January 13, 2006 |
Bronner, Bernard | Great Neck, NY | Attorney | Indefinite from January 18, 2006 |
Kuhnreich, Robert M. | New York, NY | Attorney | Indefinite from January 20, 2006 |
Walser, Vicki L. | Valencia, CA | Attorney | Indefinite from January 20, 2006 |
Menter, Jeffrey | Centennial, CO | Attorney | Indefinite from January 23, 2006 |
Catagnus, Patricia A. | Richardson, TX | CPA | Indefinite from January 23, 2006 |
Matthews, Elizabeth B. | Denver, CO | Attorney | Indefinite from January 23, 2006 |
Sisselman, Barry A. | Temecula, CA | Attorney | Indefinite from January 23, 2006 |
Armstrong, Thomas I. | Irvine, CA | Attorney | Indefinite from January 23, 2006 |
Chestnut, A. Johnson | Fayetteville, NC | CPA | Indefinite from January 24, 2006 |
Kerby, John C. | Desoto, TX | CPA | Indefinite from February 2, 2006 |
Phillips, John D. | Albuquerque, NM | Attorney | Indefinite from February 2, 2006 |
Broomas, James | Baytown, TX | Attorney | Indefinite from February 2, 2006 |
Wilson, Joel M. | Denver, NC | CPA | Indefinite from February 2, 2006 |
Olivieri Jr., Robert C. | Bensalem, PA | CPA | Indefinite from February 7, 2006 |
Scher, Robert A. | Port Washington, NY | Attorney | Indefinite from February 15, 2006 |
Mintz, David J. | Evergreen, CO | Attorney | Indefinite from February 15, 2006 |
Abelson, Richard H. | White Plains, NY | Attorney | Indefinite from February 15, 2006 |
Drum, Joel A. | Van Nuys, CA | Attorney | Indefinite from February 17, 2006 |
Nissenbaum, Susan | Grafton, MA | Attorney | Indefinite from February 22, 2006 |
Mahon, Edward J. | Warenville, IL | Attorney | Indefinite from February 22, 2006 |
Nash, Bruce | Chicago, IL | Attorney | Indefinite from February 22, 2006 |
Duru, Ike E. | Powder Springs, GA | Attorney | Indefinite from February 22, 2006 |
Hirth, Gary E. | Phoenix, AZ | Attorney | Indefinite from February 22, 2006 |
Madden, James G. | Hudson, IL | Attorney | Indefinite from February 22, 2006 |
Thomas, Robert C. | Chicago, IL | Attorney | Indefinite from February 22, 2006 |
Moore, Jr. William D. | Libertyville, IL | Attorney | Indefinite from February 22, 2006 |
Weit Jr., John V. | Homewood, IL | Attorney | Indefinite from February 22, 2006 |
Berlin, Marc D. | Chicago, IL | Attorney | Indefinite from February 22, 2006 |
Lebensbaum, Henry | Andover, MD | Attorney | Indefinite from February 22, 2006 |
Leonhart, Georgia L. | Ocean View, DE | Attorney | Indefinite from February 22, 2006 |
Wolf, Marvin H. | Boynton Beach, FL | Attorney | Indefinite from February 22, 2006 |
Dorsa, Lawrence R. | Oceanside, CA | Attorney | Indefinite from February 23, 2006 |
Battista Jr., Gerard F. | Norwell, MA | Attorney | Indefinite from February 27, 2006 |
Koehn, Charles R. | Green Bay, WI | Attorney | Indefinite from February 28, 2006 |
Phillips, Claudia L. | Oak Park, CA | Attorney | Indefinite from March 9, 2006 |
Zarate, Gustavo A. | Pasadena, CA | Attorney | Indefinite from March 9, 2006 |
Schorling, Douglas D. | Fresno, CA | Attorney | Indefinite from March 9, 2006 |
Bowman Jr., John J. | Gibsonia, PA | Enrolled Agent | Indefinite from March 9, 2006 |
Jordan, Richard W. | Austin, TX | CPA | Indefinite from March 9, 2006 |
Rothenberg, Steven G. | Kingston, NY | Attorney | Indefinite from March 24, 2006 |
Osterloh, Douglas D. | Boring, OR | Attorney | Indefinite from March 24, 2006 |
Benevenia, Eugene | Tucson, AZ | Attorney | Indefinite from March 24, 2006 |
Krombach, Charles | Brookfield, WI | Attorney | Indefinite from March 24, 2006 |
Caldwell, David G. | Austin, TX | Attorney | Indefinite from March 24, 2006 |
Zwibel, David | Lawrence, NY | CPA | Indefinite from March 31, 2006 |
Under Title 31, Code of Federal Regulations, Part 10, after notice and an opportunity for a proceeding before an administrative law judge, the following individuals have been placed under suspension from practice before the Internal Revenue Service:
Name | Location | Designation | Date |
---|---|---|---|
Fitzpatrick, Pamela | Arroyo Grande, CA | CPA | November 14, 2005 to November 13, 2009 |
Under Title 31, Code of Federal Regulations, Part 10, after notice and an opportunity for a proceeding before an administrative law judge, the following individuals have been disbarred from practice before the Internal Revenue Service:
Name | Location | Designation | Date |
---|---|---|---|
Edgar, Richard A. | Los Angeles, CA | CPA | October 3, 2005 |
Under Title 31, Code of Federal Regulations, Part 10, in lieu of a proceeding being instituted or continued, an attorney, certified public accountant, enrolled agent, or enrolled actuary, may offer his or her consent to the issuance of a censure. Censure is a public reprimand.
The following individuals have consented to the issuance of a Censure:
Name | Location | Designation | Date |
---|---|---|---|
Porter, Donald E. | Burleson, TX | CPA | February 10, 2006 |
Under Title 31, Code of Federal Regulations, Part 10, an enrolled agent, in order to avoid the institution or conclusion of a proceeding for his or her disbarment or suspension from practice before the Internal Revenue Service, may offer his or her resignation as an enrolled agent. The Director, Office of Professional Responsibility, in his discretion, may accept the offered resignation.
The Director, Office of Professional Responsibility, has accepted offers of resignation as an enrolled agent from the following individuals:
Name | Location | Date |
---|---|---|
Casagna, Ronald M. | Tustin, CA | November 25, 2005 |
The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.