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 |
|---|---|---|---|
| Dotson, Lewis S. | Mattoon, IL | Attorney | April 8, 2007 |
| Adams, Jr., Joseph T. | Philadelphia, PA | Enrolled Agent | July 30, 2007 |
| Cramer, George C. | Chicago, IL | CPA | July 30, 2007 |
| Garlikov, Mark B. | Dayton, OH | Attorney | July 30, 2007 |
| Grant, Elaine C. | Woodway, WA | Enrolled Agent | July 30, 2007 |
| Rubesh, Leland | Gillette, WY | CPA | July 30, 2007 |
| Schawe, Rudolph B. | Brenham, TX | Enrolled Agent | July 30, 2007 |
| Sobel, Herbert L. | Elkins Park, PA | CPA | July 30, 2007 |
| Welch, Frank G. | Stamford, CT | CPA | July 30, 2007 |
| Ferguson, Charles E. | Naples, FL | CPA | July 31, 2007 |
| Lim, Edgar E. | St. Louis, MO | Attorney | July 31, 2007 |
| Sneathen, Lowell D. | Orange, CA | CPA | August 30, 2007 |
| Smith, David B. | Kettering, OH | Enrolled Agent | September 9, 2007 |
| Young, Ronald B. | Fairfield, CT | CPA | September 9, 2007 |
| Sheiman, Alan P. | Sherman Oaks, CA | Enrolled Agent | September 14, 2007 |
| DiSiena, Frank E. | Somers, NY | CPA | September 19, 2007 |
| Leggio, Joseph J. | Katonah, NY | CPA | September 24, 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 |
|---|---|---|---|
| Hunter, Richard | Moweaqua, IL | Enrolled Agent | Indefinite from July 16, 2007 |
| Sheehy, William J. | Northville, MI | Attorney | Indefinite from July 16, 2007 |
| Szwyd, Edward R. | Housatonic, MA | CPA | Indefinite from July 16, 2007 |
| Lettieri, Louis E. | Red Bank, NJ | CPA | Indefinite from August 1, 2007 |
| Stein, Jerold A. | Alpharetta, GA | CPA | Indefinite from August 1, 2007 |
| Tutino, Philip R. | East Hampton, NY | CPA | Indefinite from August 1, 2007 |
| Dorr, Mark A. | Gillette, WY | CPA | Indefinite from August 7, 2007 |
| Nelson, Carole S. | Riverside, CA | Enrolled Agent | Indefinite from August 8, 2007 |
| Siegel, Herbert | New City, NY | CPA | Indefinite from August 10, 2007 |
| Taylor, Linda W. | Las Vegas, NV | CPA | Indefinite from August 15, 2007 |
| Finkelstein, Meyer | Staten Island, NY | CPA | Indefinite from August 15, 2007 |
| Schenck, Thomas M. | Tampa, FL | CPA | Indefinite from August 20, 2007 |
| Shah, Sudhir P. | Richardson, TX | CPA | Indefinite from August 20, 2007 |
| Bender, Elmer P. | Missoula, MT | CPA | Indefinite from August 31, 2007 |
| Tselepis, John | Jarrettsville, MD | CPA | Indefinite from September 5, 2007 |
| Perez, Ricardo L. | Cedar Lake, IN | CPA | Indefinite from September 10, 2007 |
| Golden, Roberta A. | Framington, MA | Attorney | Indefinite from September 13, 2007 |
| Ward, Thomas R. | St. Louis Park, MN | Attorney | Indefinite from September 13, 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 |
|---|---|---|---|
| Murphy, John F. | Wellsboro, PA | Attorney | Indefinite from June 28, 2007 |
| Aakre, Steven K. | Hawley, MN | Attorney | Indefinite from July 11, 2007 |
| Brogan, Jane K. | York, NE | Attorney | Indefinite from July 11, 2007 |
| Clark, Clifford A. | Raleigh, NC | CPA | Indefinite from July 11, 2007 |
| Downing, Jr., Eugene W. | Arlington, MA | Attorney | Indefinite from July 11, 2007 |
| Kahn, Arthur M. | Woodstock, NY | Attorney | Indefinite from July 11, 2007 |
| Kossmeyer, Carl F. | Town and Country, MO | CPA | Indefinite from July 11, 2007 |
| Lee, John C. | Charlotte, NC | Attorney | Indefinite from July 11, 2007 |
| McAvoy, Donald L. | Windermere, FL | CPA | Indefinite from July 11, 2007 |
| McCabe, Edwin A. | Gloucester, MA | Attorney | Indefinite from July 11, 2007 |
| O’Donnell, Judith R. | Westborough, MA | Attorney | Indefinite from July 11, 2007 |
| Taylor, John G. | Lincoln, NE | Attorney | Indefinite from July 11, 2007 |
| Turner, D. Scott | Mooresville, NC | Attorney | Indefinite from July 11, 2007 |
| Csaszar, James J. | Columbus, OH | CPA | Indefinite from July 13, 2007 |
| Fischer, Mark W. | Boulder, CO | Attorney | Indefinite from July 16, 2007 |
| Behunin, Michael N. | Sandy, UT | Attorney | Indefinite from August 8, 2007 |
| Carpenter, Jr., Darwin R. | Melbourne, FL | CPA | Indefinite from August 23, 2007 |
| Gresham, James L. | Broken Arrow, OK | CPA | Indefinite from August 23, 2007 |
| Krezminski, Allen D. | Milwaukee, WI | Attorney | Indefinite from August 23, 2007 |
| Neary, Hugh M. | Ottumwa, IA | Attorney | Indefinite from August 23, 2007 |
| Weiss, Randy A. | Potomac, MD | Attorney | Indefinite from August 23, 2007 |
| Whiddon, Edward L. | Houston, TX | CPA | Indefinite from August 23, 2007 |
| Hazen, Robert D. | Lindon, UT | CPA | Indefinite from August 29, 2007 |
| Schafer, III, Harry J. | Edmond, OK | CPA | Indefinite from September 6, 2007 |
| Pullin, Wendy F. | San Antonio, TX | CPA | Indefinite from September 24, 2007 |
Under Title 31, Code of Federal Regulations, Part 10, after notice and an opportunity for a proceeding before an ad- ministrative law judge, the following individuals have been placed under suspension from practice before the Internal Revenue Service:
| Name | Location | Designation | Date |
|---|---|---|---|
| Newton, Douglas M. | Fernandina Beach, FL | CPA | Indefinite from June 4, 2007 |
| Snell, Barry A. | Santa Monica, CA | CPA | Indefinite from June 6, 2007 |
| Khoury, Naif S. | Fort Smith, AR | Attorney | Indefinite from June 14, 2007 |
| Bukovac, Jane | Alexandria, VA | Enrolled Agent | Indefinite from June 29, 2007 |
| Kreke, David J. | Bartelso, IL | Enrolled Agent | Indefinite from July 12, 2007 |
| Dunkley, John D. | San Antonio, TX | Enrolled Agent | Indefinite from July 27, 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, Robert | Havertown, PA | CPA | June 11, 2007 |
| Turner, John S. | Paradise, CA | Enrolled Agent | June 15, 2007 |
| Johnson, Ted R. | Frankfort, IN | Attorney | July 30, 2007 |
| Ayers, Dani D. | Kelseyville, CA | Enrolled Agent | August 6, 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.