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 |
|---|---|---|---|
| Reagan, John | Cortland, NY | CPA | Indefinite from June 24, 2005 |
| Harris, Alexander W. | Chicago, IL | Attorney | July 1, 2005 to December 31, 2005 |
| Belush, Glen J. | Monroe, CT | CPA | Indefinite from July 15, 2005 |
| Lamont, Alice | Atlanta, GA | CPA | Indefinite from July 15, 2005 |
| Morse, Kyle K. | Bedford, TX | CPA | Indefinite from July 22, 2005 |
| Duggan Jr., Joseph A. | Jacksonville, OR | Enrolled Agent | Indefinite from August 1, 2005 |
| Harper, Ivan | Brooklyn, NY | CPA | Indefinite from August 15, 2005 |
| Bandy, Robert M. | Tyler, TX | Attorney | Indefinite from August 24, 2005 |
| Peterson, Stanley | Springfield, PA | CPA | Indefinite from August 26, 2005 |
| Shorten, Judy | Vacaville, CA | Enrolled Agent | Indefinite from September 1, 2005 |
| Watkins, David E. | Shelbyville, IN | Enrolled Agent | Indefinite from September 1, 2005 |
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 |
|---|---|---|---|
| Leong, Thomas S. | Honolulu, HI | Attorney | Indefinite from July 11, 2005 |
| Clark, Mark S. | Tucson, AZ | Attorney | Indefinite from July 11, 2005 |
| Hudspeth, George E. | St. Louis, MO | Attorney | Indefinite from July 11, 2005 |
| Dodd, Alan F. | Westborough, MA | Attorney | Indefinite from July 11, 2005 |
| Crews, James F. | Tipton, MO | Attorney | Indefinite from July 11, 2005 |
| Luparella, Joseph | Hoboken, NJ | CPA | Indefinite from July 13, 2005 |
| Deutchman, Murray | Barnesville, MD | Attorney | Indefinite from July 13, 2005 |
| Cozier, Clifford G. | Englewood, CO | Attorney | Indefinite from July 13, 2005 |
| Segall, Steven M. | Denver, CO | Attorney | Indefinite from July 14, 2005 |
| Richardson, Bruce | Reisterstown, MD | Attorney | Indefinite from July 15, 2005 |
| Parsley, Jeffrey A. | Englewood, CO | Attorney | Indefinite from July 15, 2005 |
| Wyrick, Richard L. | Hanford, CA | Attorney | Indefinite from July 15, 2005 |
| Coates, Marsden S. | Baltimore, MD | Attorney | Indefinite from July 15, 2005 |
| McCampbell, Daniel | Chico, CA | Attorney | Indefinite from July 15, 2005 |
| Ralston, Ronald G. | Fairmount, GA | CPA | Indefinite from July 18, 2005 |
| Friemann, Robert F. | Huntington Bay, NY | CPA | Indefinite from July 18, 2005 |
| Friedman, Milton G. | Ft. Lauderdale, FL | CPA | July 25, 2005 to January 24, 2007 |
| Acheampong, Robert | Columbus, OH | CPA | Indefinite from July 26, 2005 |
| Elias, Robert F. | Canfield, OH | Attorney | Indefinite from July 27, 2005 |
| Stover, Kathy A. | Topeka, KS | Attorney | Indefinite from July 29, 2005 |
| Leffler, Fredric D. | Columbia, MD | Attorney | Indefinite from July 29, 2005 |
| Harmon, Anthony N. | Batavia, IL | Attorney | Indefinite from July 29, 2005 |
| Hames, David H. | Dallas, TX | CPA | Indefinite from August 2, 2005 |
| Au, Ronald G.S. | Honolulu, HI | Attorney | Indefinite from August 9, 2005 |
| Tilton Jr., George H. | Denver, CO | Attorney | Indefinite from August 12, 2005 |
| Spalsbury Jr., Clark | Estes Park, CO | Attorney | Indefinite from August 12, 2005 |
| Brockman, Louis R. | Dallas, TX | CPA | Indefinite from August 12, 2005 |
| Hill, Richard B. | Kernersville, NC | CPA | Indefinite from August 12, 2005 |
| Rosenberg, Jeffrey P. | Morgan Hill, CA | Attorney | Indefinite from August 12, 2005 |
| Link, Robert A. | Waupaca, WI | CPA | Indefinite from August 15, 2005 |
| Halcrow, David S. | Taft, CA | CPA | Indefinite from September 9, 2005 |
| Lieber, Daniel M. | Edna, MO | Attorney | Indefinite from September 9, 2005 |
| Kirchoff, William W. | Jefferson City, MO | Attorney | Indefinite from September 9, 2005 |
| Lauby, Gregory C. | Lexington, NE | Attorney | Indefinite from September 9, 2005 |
| Early, Michael J. | Newburyport, MA | Attorney | Indefinite from September 9, 2005 |
| Mickiewicz, Robert | Dorchester, MA | Attorney | Indefinite from September 9, 2005 |
| Conant, Jon F. | Gloucester, MA | Attorney | Indefinite from September 9, 2005 |
| Pennington, Jill | Chevy Chase, MD | Attorney | Indefinite from September 9, 2005 |
| Randolph, Robert E. | Denham Springs, LA | Attorney | Indefinite from September 9, 2005 |
| Carillo, Donald | Chicago, IL | Attorney | Indefinite from September 9, 2005 |
| Sloan Jr., Dewey | Sioux City, IA | Attorney | Indefinite from September 9, 2005 |
| Vogel, Garrett | Dallas, TX | CPA | Indefinite from September 13, 2005 |
| Becker, Joseph | Houston, TX | CPA | Indefinite from September 13, 2005 |
| Winick, Robert M. | Sarasota, FL | Attorney | Indefinite from September 19, 2005 |
| Hunsaker Jr., William | Golden, CO | Attorney | Indefinite from September 19, 2005 |
| Wheatley, Jay D. | Boca Raton, FL | Attorney | Indefinite from September 19, 2005 |
| Clark, Carroll A. | Mesa, AZ | Attorney | Indefinite from September 19, 2005 |
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 |
|---|---|---|---|
| Sobel, Herbert L. | Elkins Park, PA | CPA | May 4, 2005 to February 3, 2007 |
| Rubesh, Leland | Gillette, WY | CPA | August 1, 2005 to January 31, 2007 |
| Gregory, Carolyn S. | Cathedral City, CA | Enrolled Agent | August 12, 2005 to November 11, 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 |
|---|---|---|---|
| Pugno, Thomas | Rockwood, MI | Enrolled Agent | June 29, 2005 |
| Barrett, Richard | Tyler, TX | CPA | August 1, 2005 |
| Kelly, Michael G. | Odessa, TX | Attorney | August 1, 2005 |
| Volstad, Paul S. | Plymouth, MN | CPA | August 18, 2005 |
| Quackenbush, Gary A. | San Diego, CA | Attorney | September 2, 2005 |
| Flores, Fred A. | Laredo, TX | CPA | September 2, 2005 |
| Velasquez, Felix | Laredo, TX | CPA | September 2, 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.