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, The Director, Office of Professional Responsibility, may entertain a petition for reinstatement for any attorney, certified public accountant, enrolled agent, or enrolled actuary censured, suspended, or disbarred, from practice before the Internal Revenue Service.
The following individuals’ eligibility to practice before the Internal Revenue Service has been restored:
| Name | Location | Designation | Date |
|---|---|---|---|
| Cohen, Peter | Edison, NJ | CPA | June 01, 2004 |
| Brunelle, Roswell J. | Queensbury, NY | CPA | June 10, 2004 |
| Cohick, Jeffrey S. | Newville, PA | Enrolled Agent | October 30, 2004 |
| Cotroneo, Nicholas | McLean, VA | CPA | February 28, 2007 |
| Layson, David A. | Corydon, IN | Attorney | October 06, 2007 |
| Tomasulo, Maria V. | Wantagh, NY | CPA | October 16, 2007 |
| Emeziem, Kelechi C. | Antioch, CA | Attorney | October 17, 2007 |
| Johnston, Gregory A. | Muscatine, IA | Attorney | October 17, 2007 |
| Shapiro, Sidney C. | West Palm Beach, FL | CPA | October 29, 2007 |
| Hubbard, Cynthia A. | Geneva, IL | Attorney | October 31, 2007 |
| Moss, Steve E. | Henderson, NC | CPA | November 29, 2007 |
| Schaffer, Robert J. | Baiting Hollow, NY | CPA | December 04, 2007 |
| Woods, Dalton C. | Carrollton, TX | Enrolled Agent | December 04, 2007 |
| Brown, Arthur I. | Miami, FL | CPA | December 14, 2007 |
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 |
|---|---|---|---|
| Bauman, John J. | Battle Creek, MI | CPA | Indefinite from October 1, 2007 |
| Montgomery, Dwight M. | Redlands, CA | Attorney | Indefinite from October 1, 2007 |
| Deku, John V. | Toledo, OH | Attorney | Indefinite from October 8, 2007 |
| Ying, William F. | Beverly Hills, CA | CPA | Indefinite from October 9, 2007 |
| Brill, Ann M. | Sheboygan, WI | CPA | Indefinite from October 10, 2007 |
| Benvin, Anne C. | Phoenix, AZ | Enrolled Agent | Indefinite from October 22, 2007 |
| Kingman, William B. | San Antonio, TX | Attorney | Indefinite from October 22, 2007 |
| Nurney, J. Christopher | Hatboro, PA | CPA | Indefinite from October 22, 2007 |
| Wren, Gary M. | Redding, CA | Enrolled Agent | Indefinite from October 29, 2007 |
| Beck, Brian S. | Boston, MA | CPA | Indefinite from November 1, 2007 |
| Draper, Jeffrey L. | Olathe, KS | CPA | Indefinite from November 1, 2007 |
| Ehrlich, Gary P. | Chevy Chase, MD | CPA | Indefinite from November 1, 2007 |
| Garrison, John C. | Prairie Village, KS | CPA | Indefinite from November 1, 2007 |
| Greenslit, Wayne | Keene, NH | CPA | Indefinite from November 1, 2007 |
| Moran, Philip D. | Salem, MA | Attorney | Indefinite from November 1, 2007 |
| Wright, Cory | Reno, NV | CPA | Indefinite from November 1, 2007 |
| Turbeville, Mary A. | Geyserville, CA | Enrolled Agent | Indefinite from November 16, 2007 |
| Saffold, Rodger P. | Cleveland, OH | CPA | Indefinite from December 1, 2007 |
| Voss, Patrick W. | Metairie, LA | CPA | Indefinite from December 1, 2007 |
| Rosner, Ronald I. | Manahawkin, NJ | CPA | Indefinite from December 13, 2007 |
| Johnson, Jr., Stanley | Miami, FL | Attorney | Indefinite from December 14, 2007 |
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 |
|---|---|---|---|
| Crotts, William P. | Phoenix, AZ | Attorney | Indefinite from October 16, 2007 |
| Daugherty, Troy L. | Olathe, KS | Attorney | Indefinite from October 16, 2007 |
| Driscoll, Jr., Wilfred C. | Somerset, MA | Attorney | Indefinite from October 16, 2007 |
| Shah, Ashok S. | Manalapan, NJ | CPA | Indefinite from October 16, 2007 |
| Sheline, Calvin L. | Camp Verde, AZ | CPA | Indefinite from October 16, 2007 |
| Bosse, Leigh D. | Hillsborough, NH | Attorney | Indefinite from October 24, 2007 |
| Webb, James E. | Nashville, TN | CPA | Indefinite from October 25, 2007 |
| Gottschalk, Don E. | Cedar Falls, IA | Attorney | Indefinite from October 31, 2007 |
| Joy, Steven B. | Paton, IA | Attorney | Indefinite from October 31, 2007 |
| Smallwood, Teresa L. | Durham, NC | Attorney | Indefinite from November 2, 2007 |
| Donaldson, James F. | Denver, CO | Attorney | Indefinite from November 15, 2007 |
| Roux, Johnathan M. | Fair Oaks, CA | CPA | Indefinite from November 20, 2007 |
| Linville, Wiley T. | Denver, CO | Attorney | Indefinite from December 4, 2007 |
| Andrade, Sergio R. | Inver Grove Hghts, MN | Attorney | Indefinite from December 13, 2007 |
| Arzani, Mitzi H. | Charlotte, NC | CPA | Indefinite from December 13, 2007 |
| Catron, Stephen B. | Knoxville, TN | Attorney | Indefinite from December 13, 2007 |
| Coulagouri, Louis A. | Moorestown, NJ | Attorney | Indefinite from December 13, 2007 |
| Crown, Charles K. | Blakeslee, PA | CPA | Indefinite from December 13, 2007 |
| George, Philip J. | Great Falls, VA | Attorney | Indefinite from December 13, 2007 |
| Heitz, John P. | Oneill, NE | Attorney | Indefinite from December 13, 2007 |
| Jones, William F. | Park Rapids, MN | Attorney | Indefinite from December 13, 2007 |
| Khoury, Arthur M. | Lawrence, MA | Attorney | Indefinite from December 13, 2007 |
| McGree, Charles A. | Fort Payne, AL | Attorney | Indefinite from December 13, 2007 |
| Nason, George H. | Franklin, TN | Attorney | Indefinite from December 13, 2007 |
| Owen, Thomas A. | Arlington, TX | Attorney | Indefinite from December 13, 2007 |
| Ozulumba, Michael | Boston, MA | Attorney | Indefinite from December 13, 2007 |
| Phillips, Mark A. | Elm Grove, WI | Attorney | Indefinite from December 13, 2007 |
| Simpson, Joseph H. | Amite, LA | Attorney | Indefinite from December 13, 2007 |
| Sipes, Laura A. | St. Charles, MO | Attorney | Indefinite from December 13, 2007 |
| Sullivan, Joseph O. | Warwick, NY | Attorney | Indefinite from December 13, 2007 |
| Szegda, Michael A. | Old Tappan, NJ | Attorney | Indefinite from December 13, 2007 |
| Misch, Paul M. | Akron, OH | Attorney | Indefinite from December 17, 2007 |
| Brenner, Allen L. | Long Beach, NY | Attorney | Indefinite from December 20, 2007 |
| Cook, Rirchard B. | Cockeysville, MD | Attorney | Indefinite from December 20, 2007 |
| Shang, Wade V. | S. San Francisco, CA | CPA | Indefinite from December 20, 2007 |
Under Title 31, Code of Federal Regulations, Part 10, after a decision is issued by an Administrative Law Judge, either party may appeal to the Secretary of the Treasury. The following individuals have been placed under suspension from practice before the Internal Revenue Service AFTER an appeal:
| Name | Location | Designation | Date |
|---|---|---|---|
| Andrews, Ted E. | Avon, IN | CPA | Indefinite from October 19, 2007 |
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 |
|---|---|---|---|
| Ruocchio, Raymond | Havertown, PA | CPA | April 30, 2007 |
| Roseman, Eric W. | Scottsdale, AZ | CPA | August 20, 2007 |
| Solomon, Stanley | Brooklyn, NY | CPA | September 04, 2007 |
| Marks, Robert | Medfield, MA | Attorney | October 15, 2007 |
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 |
|---|---|---|---|
| Villarreal, Ricardo | Houston, TX | EA | September 24, 2007 |
| Meisgeier, Deborah K. | Richmond, TX | EA | October 16, 2007 |
| O’Brien, Colleen D. | Winter Park, FL | CPA | October 24, 2007 |
| Staver, Peter J. | Southgate, MI | Attorney | November 06, 2007 |
| Weiss, Ira | Pittsburgh, PA | Attorney | November 29, 2007 |
| Orr, William S. | Kerrville, TX | CPA | December 04, 2007 |
| Whitsitt, Richard | Panama City, FL | CPA | December 04, 2007 |
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.