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 |
|---|---|---|---|
| Hankinson, Eugene M. | Somerset, PA | CPA | Indefinite from November 15, 2006 |
| Canzano, Richard M. | Winchester, MA | Attorney | Indefinite from November 20, 2006 |
| Sims, Jr., Lionel | Houston, TX | CPA | Indefinite from November 20, 2006 |
| Wendekier, Raymond J. | Patton, PA | Attorney | Indefinite from November 21, 2006 |
| Golden, Larry | Hinesville, GA | CPA | Indefinite from November 28, 2006 |
| Lane, David B. | Hanover, MA | Attorney | Indefinite from November 28, 2006 |
| Brown, Arthur I. | Miami, FL | CPA | Indefinite from December 1, 2006 |
| Frisk, Daniel J. | Fargo, ND | Attorney | Indefinite from December 1, 2006 |
| Small, Kenneth A. | McMurray, PA | CPA | Indefinite from December 1, 2006 |
| Vazquez, Sonya M. | Port Orchard, WA | CPA | Indefinite from December 1, 2006 |
| Swistak, Anthony | Adams, MA | Enrolled Agent | Indefinite from December 6, 2006 |
| Lenahan, Jr., Robert J. | Elizabeth, NJ | Attorney | Indefinite from December 11, 2006 |
| Hayes, Richard A. | Havervill, MA | Attorney | Indefinite from December 14, 2006 |
| Scheller, Stephen M. | Coppell, TX | CPA | Indefinite from December 15, 2006 |
| Wilson, James M. | Berlin, NJ | CPA | Indefinite from December 15, 2006 |
| Franzese, Joseph P. | Winthrop, MA | Attorney | Indefinite from December 18, 2006 |
| Black, Charles C. | Marietta, GA | Attorney | Indefinite from January 1, 2007 |
| Enright, III, Robert A. | Naples, FL | Attorney | Indefinite from January 1, 2007 |
| Fromovitz, Norman M. | Brooklyn, NY | CPA | Indefinite from January 1, 2007 |
| Saylor, Mary A. | Iowa City, IA | Enrolled Agent | Indefinite from January 1, 2007 |
| Seeherman, Alan | Wynnewood, PA | CPA | Indefinite from January 1, 2007 |
| Beistel, Theodore L. | Canton, OH | CPA | Indefinite from January 3, 2007 |
| Myers, Robert J. | Fairport Harbor, OH | CPA | Indefinite from January 9, 2007 |
| Burrus, Robert V. | Valparaiso, IN | CPA | Indefinite from January 22, 2007 |
| Patterson, Douglas W. | Newburgh, IN | Attorney | Indefinite from January 31, 2007 |
| Lang, Jeffrey H. | Fishers, IN | CPA | Indefinite from January 22, 2007 |
| Chickering, David | Vermillion, SD | CPA | February 5, 2007 to November 4, 2007 |
| Moss, Steve E. | Henderson, NC | CPA | Indefinite from February 5, 2007 |
| Hazlip, Kevin | Orange Park, FL | Enrolled Agent | Indefinite from February 10, 2007 |
| Adelson, Robert A. | Newton, MA | Attorney | Indefinite from February 15, 2007 |
| Boyer, Daniel D. | North Judson, IN | CPA | Indefinite from February 15, 2007 |
| LaRusso, Anthony J. | North Caldwell, NJ | Attorney | Indefinite from February 15, 2007 |
| Martin, Spencer R. | Lancaster, PA | CPA | Indefinite from February 15, 2007 |
| Hursh, Stephanie S. | Brush Prairie, WA | Enrolled Agent | Indefinite from February 20, 2007 |
| Guidera, George C. | Weston, CT | Attorney | Indefinite from February 26, 2007 |
| Ruth, Christopher A. | Cypress, CA | CPA | Indefinite from February 27, 2007 |
| Elias, Lenard S. | El Cajon, CA | Enrolled Agent | Indefinite from March 1, 2007 |
| Ikeji, Chuck | Orlando, FL | CPA | Indefinite from March 1, 2007 |
| Lewis, Craig S. | Savannah, GA | CPA | Indefinite from March 1, 2007 |
| Sloan, Eric R. | Brighton, MI | CPA | Indefinite from March 1, 2007 |
| Gostomski, Michael | Stamford, CT | CPA | Indefinite from March 5, 2007 |
| Hafer, Charles J. | Hamburg, PA | Enrolled Agent | Indefinite from March 5, 2007 |
| Jones, Phillip G. | Andalusia, AL | Enrolled Agent | Indefinite from March 7, 2007 |
| Agashiwala, Mahesh J. | New York, NY | CPA | Indefinite from March 22, 2007 |
| Berndgen, Michael | Plantation, FL | CPA | Indefinite from April 1, 2007 |
| Grahn, Charles R. | Indianapolis, IN | Attorney | Indefinite from April 1, 2007 |
| Shaw, G. Joyce | Hebron, KY | Enrolled Agent | Indefinite from April 1, 2007 |
| Pikaart, Jr., Edward H. | N. Branford, CT | CPA | Indefinite from April 10, 2007 |
| Kelley, Richard S. | Beverly, MA | Attorney | Indefinite from May 1, 2007 |
| Crabtree, Michael L. | San Dimas, CA | Enrolled Agent | Indefinite from May 15, 2007 |
| Hausmann, Mark D. | Troy, NY | Attorney | Indefinite from May 15, 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 |
|---|---|---|---|
| Hatchett, William M. | Pontiac, MI | Attorney | Indefinite from November 13, 2006 |
| Jacobs, Mark L. | Jackson Heights, NY | Attorney | Indefinite from November 21, 2006 |
| Sylver, Peter T. | E. Longmeadow, MA | Attorney | Indefinite from November 21, 2006 |
| Portlock, David R. | Pensacola, FL | Enrolled Agent | Indefinite from November 27, 2006 |
| Ascher, Michael P. | North Port, FL | Attorney | Indefinite from November 28, 2006 |
| Barrett, Norman W. | Dover, DE | CPA | Indefinite from November 28, 2006 |
| Burd, Gene | Houston, TX | Attorney | Indefinite from November 28, 2006 |
| Caceres, Carlos H. | Silver Spring, MD | Attorney | Indefinite from November 28, 2006 |
| Carrabotta, Peter S. | Niles, IL | Attorney | Indefinite from November 28, 2006 |
| Davis, Carleton W. | St. Louis, MO | Attorney | Indefinite from November 28, 2006 |
| Frasier, Roland B. | Rancho Santa Fe, CA | Attorney | Indefinite from November 28, 2006 |
| Hubbard, Edward | Chicago, IL | Attorney | Indefinite from November 28, 2006 |
| Hynes, Richard W. | Brookline, MA | Attorney | Indefinite from November 28, 2006 |
| Johnson, Barbara C. | Andover, MA | Attorney | Indefinite from November 28, 2006 |
| Konas, Theodore V. | Lancaster, PA | CPA | Indefinite from November 28, 2006 |
| Korson, Daniel M. | Muskegon, MI | CPA | Indefinite from November 28, 2006 |
| Lee, III, Norman J. | Collegeville, PA | Attorney | Indefinite from November 28, 2006 |
| Loiben, Alan A. | Skokie, IL | Attorney | Indefinite from November 28, 2006 |
| McGarry, Thomas H. | Denver, CO | Attorney | Indefinite from November 28, 2006 |
| Roberts, Quinton D. | Elkridge, MD | Attorney | Indefinite from November 28, 2006 |
| Schofield, Peter L. | Spencer, MA | Attorney | Indefinite from November 28, 2006 |
| Shultz, Ryan K. | Mitchell, NE | Attorney | Indefinite from November 28, 2006 |
| Stenger, Jeanne P. | Temecula, CA | Attorney | Indefinite from November 28, 2006 |
| Wood, Gary K. | Edina, MN | Attorney | Indefinite from November 28, 2006 |
| Bakare, Adigun S. | Laurel, MD | Attorney | Indefinite from December 6, 2006 |
| Biagini, Marc J. | Downers Grove, IL | Attorney | Indefinite from December 6, 2006 |
| Birchall, Richard G. | Brewster, MA | Attorney | Indefinite from December 6, 2006 |
| Brown, Edward E. | Indianapolis, IN | Attorney | Indefinite from December 6, 2006 |
| Cunningham, Jr., Shirley A. | Ft. Lauderdale, FL | Attorney | Indefinite from December 6, 2006 |
| Docherty, Scott R. | Branson West, MO | Attorney | Indefinite from December 6, 2006 |
| Dressler, Peter P. | West Chicago, IL | Attorney | Indefinite from December 6, 2006 |
| Henry, William J. | Irvington, NJ | Attorney | Indefinite from December 6, 2006 |
| Hubbard, Cynthia A. | Geneva, IL | Attorney | Indefinite from December 6, 2006 |
| Jackson, Jr., Donald H. | Hanover, MA | Attorney | Indefinite from December 6, 2006 |
| Katz, Norman H. | Owings Mills, MD | Attorney | Indefinite from December 6, 2006 |
| Lakin, Leonard S. | Wellesley Hills, MA | Attorney | Indefinite from December 6, 2006 |
| McGreevy, Jacqueline K. | Carbondale, CO | Attorney | Indefinite from December 6, 2006 |
| Zepp, Dale D. | Ferguson, MO | Attorney | Indefinite from December 6, 2006 |
| Triplett, Austin H. | Homewood, IL | Attorney | Indefinite from December 11, 2006 |
| Murphy, Patrick W. | Honolulu, HI | Attorney | Indefinite from December 11, 2006 |
| Cronin, Jr., Edward M. | Cambridge, MA | Attorney | Indefinite from December 11, 2006 |
| Christof, Kevin F. | Santa Monica, CA | Attorney | Indefinite from December 21, 2006 |
| Heath, Kenneth J. | Canaan, VT | CPA | Indefinite from December 21, 2006 |
| Madigan, Brian C. | Binghamton, NY | Attorney | Indefinite from December 21, 2006 |
| Malloy, Terry P. | Tulsa, OK | Attorney | Indefinite from December 21, 2006 |
| Baynes, Robert M. | Indianapolis, IN | CPA | Indefinite from December 27, 2006 |
| Ceresa, Richard A. | Woodbridge, CA | CPA | Indefinite from December 27, 2006 |
| Crews, Richard A. | Henderson, CO | Attorney | Indefinite from December 27, 2006 |
| Menkveld, Paul G. | Tucson, AZ | Attorney | Indefinite from December 27, 2006 |
| Worischeck, Joseph H. | Tempe, AZ | Attorney | Indefinite from December 27, 2006 |
| Brown, Kirk P. | Pueblo, CO | Attorney | Indefinite from December 28, 2006 |
| Dowling, Stanley W. | Scotts Valley, CA | CPA | Indefinite from December 28, 2006 |
| Simmons, Henry L. | Greensboro, NC | CPA | Indefinite from December 28, 2006 |
| Steele, Regina D. | San Diego, CA | Attorney | Indefinite from December 29, 2006 |
| Craig, III, William A. | Austin, TX | Attorney | Indefinite from January 1, 2007 |
| Acker, Thomas R. | Hollis Center, ME | Attorney | Indefinite from January 8, 2007 |
| Baxter, Laura M. | Monee, IL | CPA | Indefinite from January 8, 2007 |
| Herald, Sally J. | Cold Spring, KY | Attorney | Indefinite from January 8, 2007 |
| Klapheke, II, William T. | Bowling Green, KY | Attorney | Indefinite from January 8, 2007 |
| McCarthy, Charles C. | Encino, CA | Attorney | Indefinite from January 8, 2007 |
| Bolling, Darius C. | Chicago, IL | CPA | Indefinite from January 10, 2007 |
| Breitlauch, Linda | Saylorsburg, PA | Attorney | Indefinite from January 10, 2007 |
| Coddington, Paul F. | Concord, NH | Attorney | Indefinite from January 10, 2007 |
| Davis, Jr., William E. | Pinehurst, TX | CPA | Indefinite from January 10, 2007 |
| Esola, Louis A. | Greensburg, PA | CPA | Indefinite from January 10, 2007 |
| Finch, Judith A. | Walnut Creek, CA | Attorney | Indefinite from January 10, 2007 |
| Jeing, Thomas C. | San Francisco, CA | Attorney | Indefinite from January 10, 2007 |
| Ledbetter, Dean D. | Pelham, AL | CPA | Indefinite from January 10, 2007 |
| McDiarmid, Katherine B. | Greensboro, NC | Attorney | Indefinite from January 10, 2007 |
| Mills, George P. | Oceanside, CA | Attorney | Indefinite from January 10, 2007 |
| Rather, James L. | Irvine, CA | Attorney | Indefinite from January 10, 2007 |
| Rivera, Eduardo M. | Torrance, CA | Attorney | Indefinite from January 10, 2007 |
| Stepovich, Michael A. | Fairbanks, AK | Attorney | Indefinite from January 10, 2007 |
| Ulbrich, David L. | Woodland Hills, CA | CPA | Indefinite from January 10, 2007 |
| Swanson, Todd-Ellis | Greenville, SC | CPA | Indefinite from January 20, 2007 |
| Rubin, Deborah L. | Delray Beach, FL | Attorney | Indefinite from January 26, 2007 |
| Wood, Brent E. | Cary, NC | Attorney | Indefinite from January 26, 2007 |
| Currin, Samuel T. | Raleigh, NC | Attorney | Indefinite from February 7, 2007 |
| Lupo, Robert N. | Weston, MA | Attorney | Indefinite from February 20, 2007 |
| Taggart, Lawrence W. | El Cajon, CA | Attorney | Indefinite from March 7, 2007 |
| Fife, III, James H. | Schererville, IN | Attorney | Indefinite from March 8, 2007 |
| Katsis, Kevin G. | Riverside, IL | Attorney | Indefinite from March 8, 2007 |
| O’Driscoll, Dennis M. | Quincy, MA | Attorney | Indefinite from March 8, 2007 |
| Siever, Beth F. | Austin, TX | Attorney | Indefinite from March 8, 2007 |
| Wheatley-Clark, Sheila R. | Houston, TX | CPA | Indefinite from March 8, 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 placed under suspension from practice before the Internal Revenue Service:
| Name | Location | Designation | Date |
|---|---|---|---|
| Redmond, Debra | Gifford, PA | Enrolled Agent | Indefinite from March 5, 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 |
|---|---|---|---|
| Brookstein, Gary | Huntingdon Valley, PA | CPA | December 15, 2006 |
| James T. Jubb | Baltimore, MD | CPA | December 15, 2006 |
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 |
|---|---|---|---|
| Zucker, Robert W. | Boca Raton, FL | CPA | November 14, 2006 |
| Montgomery, David E. | Pleasanton, CA | Enrolled Agent | November 15, 2006 |
| Higgins, James M. | S. Boston, MA | Attorney | December 1, 2006 |
| Pennington, Debra L. | Lees Summit, MO | Enrolled Agent | January 29, 2007 |
| Goodwin, Steven C. | Concord, MA | Attorney | February 2, 2007 |
| Francis, Andrew W.E. | Houston, TX | CPA | February 21, 2007 |
| Griffin, Richard M. | Duluth, GA | CPA | February 28, 2007 |
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 | Designation | Date |
|---|---|---|---|
| Filipski, Kenneth M. | Bakersfield, CA | April 16, 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.