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 |
---|---|---|---|
Crane, Stephen | Palm Springs, CA | Enrolled Agent | May 4, 2006 to August 3, 2007 |
Cohen, Ronald J. | Newburgh, NY | Attorney | Indefinite from June 21, 2006 |
Layson, David A. | Corydon, IN | Attorney | April 7, 2006 to October 6, 2007 |
Brough, Donald L. | Salem, IN | CPA | July 1, 2006 to June 30, 2010 |
Gulian, Yervant | Great Neck, NY | CPA | April 17, 2006 to December 16, 2007 |
Rivera-Smith, Dawn | Brick, NJ | CPA | May 30, 2006 to November 29, 2008 |
Eckstein, Matthew | Woodbury, NY | CPA | June 15, 2006 to March 14, 2007 |
Hecht, Jodee L. | Clifton, VA | CPA | Indefinite from June 19, 2006 |
Finch, Phillip W. | Yorktown, VA | CPA | Indefinite from June 22, 2006 |
Troese Jr., Henry A. | Clarion, PA | Enrolled Agent | Indefinite from June 22, 2006 |
Robbins, Ronald E. | Pittsford, VT | CPA | June 24, 2006 to June 23, 2008 |
Shapiro, Sidney C. | West Palm Beach, FL | CPA | Indefinite from July 1, 2006 |
Martini, Anthony | Stamford, CT | CPA | June 18, 2006 to December, 17, 2007 |
Cunningham, William | Philadelphia, PA | CPA | July 1, 2006 to March 31, 2007 |
Simontacchi, Joseph F. | Morris Plains, NJ | CPA | Indefinite from July 1, 2006 |
Carroccio, Ronald P. | Staten Island, NY | CPA | Indefinite from July 1, 2006 |
Miller, Walter P. | Roanoke, VA | CPA | Indefinite from July 1, 2006 |
Aneji, Patrick | Houston, TX | CPA | Indefinite from June 22, 2006 |
Rosenbloom, Mark L. | Chicago, IL | Attorney | August 15, 2006 to August 14, 2007 |
Viener, Ira S. | Fort Lee, NJ | CPA | Indefinite from August 1, 2006 |
Ganz, Sheldon M. | Great Neck, NJ | CPA | Indefinite from August 1, 2006 |
Tomasulo, Maria | Wantagh, NY | CPA | Indefinite from August 7, 2006 |
Galpern, Joel G. | North Miami, FL | CPA | Indefinite from September 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 |
---|---|---|---|
Dolan Jr., John L. | Memphis, TN | Attorney | Indefinite from April 3, 2006 |
St. Mary, Randall L. | Snohomish, WA | Attorney | Indefinite from April 3, 2006 |
Theriault, Michael J. | Bel Air, MD | Attorney | Indefinite from April 3, 2006 |
Smith, Bernard P. | Marblehead, MA | Attorney | Indefinite from April 3, 2006 |
Bradley, Phillip M. | West Point, VA | Attorney | Indefinite from April 3, 2006 |
Haefele, Richard J. | Wayzata, MN | Attorney | Indefinite from April 3, 2006 |
Decker, William E. | Mandeville, LA | Attorney | Indefinite from April 3, 2006 |
Arbour, John J. | Monroe, LA | Attorney | Indefinite from April 3, 2006 |
Keller, John S. | Martin Kenner, LA | Attorney | Indefinite from April 3, 2006 |
Fallon, Charles D. | Neptune, NJ | Attorney | Indefinite from April 3, 2006 |
Agresti, Thomas J. | Centennial, CO | Attorney | Indefinite from April 3, 2006 |
Kirsch, Craig F. | Pittsburgh, PA | CPA | Indefinite from April 3, 2006 |
Hall, Lenny G. | McDowell, KY | CPA | Indefinite from April 11, 2006 |
Hultgren, Jerry R. | Fresno, CA | Attorney | Indefinite from April 11, 2006 |
Loutos, Peter A. | Chicago, IL | Attorney | Indefinite from April 11, 2006 |
Smith III, Frank L. | Bushnell, FL | Attorney | Indefinite from April 11, 2006 |
Morley, Michael J. | Springfield, PA | CPA | Indefinite from April 11, 2006 |
Waters, Richard W. | Smithfield, UT | CPA | Indefinite from April 11, 2006 |
Hartgraves, Travis M. | Abilene, TX | Attorney | Indefinite from April 14, 2006 |
Dunn, George T. | Lockhart, TX | Attorney | Indefinite from April 14, 2006 |
Adkins, Thomas R. | Houston, TX | Attorney | Indefinite from April 14, 2006 |
Hairston, John W. | Sugar Land, TX | Attorney | Indefinite from April 26, 2006 |
Marcone, Frank J. | Upper Providence, PA | Attorney | Indefinite from May 1, 2006 |
Fraley, Donald J. | Minneapolis, MN | Attorney | Indefinite from May 3, 2006 |
Tooke, S. Judd | Shreveport, LA | Attorney | Indefinite from May 3, 2006 |
Reilly, Michael G. | Council Bluffs, IA | Attorney | Indefinite from May 3, 2006 |
Faneuil, Robert A. | Newton, MA | Attorney | Indefinite from May 3, 2006 |
Maignan, Peter R. | Upper Marlboro, MD | Attorney | Indefinite from May 3, 2006 |
Son, David | Phoenix, AZ | Attorney | Indefinite from May 5, 2006 |
Susman, Warren I. | New York, NY | Attorney | Indefinite from May 8, 2006 |
Wurst, Jerome | Arlington, TX | Attorney | Indefinite from May 8, 2006 |
O’Shea, Joseph G. | Jackson Heights, NY | Attorney | Indefinite from May 8, 2006 |
Biegelson, Alan | Brooklyn, NY | Attorney | Indefinite from May 8, 2006 |
Leonard, Robert K. | Winston-Salem, NC | Attorney | Indefinite from May 8, 2006 |
Cassidy, Michael M. | Madison, WI | Attorney | Indefinite from May 8, 2006 |
Dobkin, Daniel B. | New Hyde Park, NY | Attorney | Indefinite from May 8, 2006 |
Nealy, Joseph L. | Sugarland, TX | Attorney | Indefinite from May 16, 2006 |
Conmey, Edwin W. | Oconomowoc, WI | Attorney | Indefinite from May 16, 2006 |
Knott Jr., Robert T. | Los Angeles, CA | Attorney | Indefinite from May 16, 2006 |
Diamond, Howard S. | Mendham, NJ | Attorney | Indefinite from May 16, 2006 |
Fitzgerald, Bill L. | Lubbock, TX | Attorney | Indefinite from May 16, 2006 |
Brubaker, Gregory A. | San Francisco, CA | Attorney | Indefinite from May 18, 2006 |
Dodenbier, Robert F. | Lehi, UT | Attorney | Indefinite from May 18, 2006 |
Young, Paul J. | Taft, CA | Attorney | Indefinite from June 8, 2006 |
Dahodwala, Fatema | Andover, MA | Attorney | Indefinite from June 8, 2006 |
Mendola, Joseph E. | Monessen, PA | CPA | Indefinite from June 8, 2006 |
Rooney, Edward F. | Minneapolis, MN | Attorney | Indefinite from June 8, 2006 |
Long, Rebecca L. | Wichita, KS | Attorney | Indefinite from June 8, 2006 |
West, Clifton C. | Fayetteville, NC | Attorney | Indefinite from June 8, 2006 |
Silva, Zoilo I. | City Island, NY | Attorney | Indefinite from June 8, 2006 |
Tyler Jr., Earle S. | Bangor, ME | Attorney | Indefinite from June 12, 2006 |
Horneber, Alice S. | Sioux City, IA | Attorney | Indefinite from June 12, 2006 |
Donnelly, Christine M. | Blue Springs, MO | Attorney | Indefinite from June 12, 2006 |
Driscoll Jr., Peter | Columbia, MD | Attorney | Indefinite from June 12, 2006 |
Souza, John C. | Pocatello, ID | Attorney | Indefinite from June 12, 2006 |
Crockett, Kevin J. | Midvale, UT | Attorney | Indefinite from June 12, 2006 |
White, Debra M. Wyatt | Navasota, TX | CPA | Indefinite from June 12, 2006 |
Wilkins, Daniel J. | Chelmsford, MA | Attorney | Indefinite from June 12, 2006 |
Merica, Chad L. | Murray, UT | CPA | Indefinite from June 12, 2006 |
Wintroub, David S. | Omaha, NE | Attorney | Indefinite from June 12, 2006 |
Smith, Roderick E. | Kansas City, MO | Attorney | Indefinite from June 12, 2006 |
Guida, Joseph M. | Aberdeen, MD | Attorney | Indefinite from June 12, 2006 |
Sonibare, Nash | St. Paul, MN | CPA | Indefinite from June 12, 2006 |
Braun, Marc W. | St. Louis, MO | Attorney | Indefinite from June 12, 2006 |
Coffey, John J. | Rye, NH | Attorney | Indefinite from June 12, 2006 |
Whitehead, H. Allen | New York, NY | Attorney | Indefinite from June 12, 2006 |
Lansky, Sidney | Mattapoisett, MA | Attorney | Indefinite from June 12, 2006 |
Pazniokas, Paul M. | Norwood, MA | Attorney | Indefinite from June 12, 2006 |
Bajgrowicz, James J. | Santa Rosa, CA | Attorney | Indefinite from June 12, 2006 |
Davis, Bret J. | Los Angeles, CA | Attorney | Indefinite from June 12, 2006 |
McAvoy, Timothy | Chicago, IL | Attorney | Indefinite from June 12, 2006 |
Loffadelli, Thomas C. | Studio City, CA | Attorney | Indefinite from June 12, 2006 |
Emeziem, Kelechi C. | Antioch, CA | Attorney | Indefinite from June 12, 2006 |
Pugh, William C. | Wayzata, MN | Attorney | Indefinite from June 12, 2006 |
Lamanna, Eugene C. | Reading, PA | Attorney | Indefinite from June 12, 2006 |
Bartels, John R. | St. Paul, MN | Attorney | Indefinite from June 12, 2006 |
Shapiro, Kenneth S. | Bala Cynwyd, PA | CPA | Indefinite from June 14, 2006 |
Stone, Jerry W. | Austin, TX | Attorney | Indefinite from June 21, 2006 |
Vanriper, Philip E. | Binghamton, NY | Attorney | Indefinite from June 21, 2006 |
Simuro, Valerie T. | Gardiner, NY | Attorney | Indefinite from June 21, 2006 |
Simms, William K. | Brooklyn, NY | Attorney | Indefinite from June 21, 2006 |
Weaver, Terring M. | Clarksburg, WV | CPA | Indefinite from July 1, 2006 |
Norman, Clarence | Brooklyn, NY | Attorney | Indefinite from August 3, 2006 |
Knight, John G. | Winston-Salem, NC | Attorney | Indefinite from August 3, 2006 |
Kronegold, Sheldon H. | Englewood, NJ | Attorney | Indefinite from August 3, 2006 |
Foushee, Wayne H. | Winston-Salem, NC | Attorney | Indefinite from August 3, 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 |
---|---|---|---|
Kahn, Harold | Hollis, NY | CPA | June 26, 2006 to June 25, 2010 |
Under Title 31, Code of Federal Regulations, Part 10, after notice and an oppor- tunity for a proceeding before an administrative law judge, the following individu- als have been disbarred from practice before the Internal Revenue Service:
Name | Location | Designation | Date |
---|---|---|---|
Gailey, James N. | Huntersville, NC | CPA | June 5, 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 |
---|---|---|---|
Williams, Daniel S. | Carlsbad, CA | Attorney | March 29, 2006 |
Azan, Reinaldo L. | Miami Beach, FL | CPA | July 24, 2006 |
Golub, Stephen B. | Norwalk, CT | CPA | August 3, 2006 |
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.