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 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 |
|---|---|---|---|
| Harrison, John S. | Oakland, CA | Attorney | Indefinite from January 25, 2005 |
| Newkirk, Stephon | Winterville, NC | CPA | Indefinite from February 8, 2005 |
| Goldman, Mark L. | East Meadow, NY | Attorney | Indefinite from February 18, 2005 |
| Johnston, H. James | Knoxville, TN | CPA | Indefinite from March 16, 2005 |
| Gapp, Edward J. | Greenwich, CT | CPA | Indefinite from March 28, 2005 |
| Rowland, Mark C. | Westlake, OH | CPA | Indefinite from April 11, 2005 |
| French Jr., Paul C. | Bangor, MI | CPA | Indefinite from April 25, 2005 |
| Mynsberge, Richard C. | Mishawaka, IN | CPA | Indefinite from May 1, 2005 |
| Specht Jr., Henry F. | N. Myrtle Beach, SC | CPA | Indefinite from May 1, 2005 |
| Sostarich, Mark E. | S. Milwaukee, WI | Attorney | Indefinite from May 1, 2005 |
| Gasa, William M. | Winfield, IL | Enrolled Agent | Indefinite from June 1, 2005 |
| Leisure, Sally R. | Portland, OR | Attorney | Indefinite from June 9, 2005 |
| Tuerk Jr., Carl E. | Annapolis, MD | Attorney | Indefinite from July 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 |
|---|---|---|---|
| Hawkins, Nicholas G. | Harrods Creek, KY | Attorney | Indefinite from February 11, 2005 |
| Richey, Michael L. | Girardeau, MO | Attorney | Indefinite from February 11, 2005 |
| Brown, Calvin D. | Dallas, TX | CPA | Indefinite from February 16, 2005 |
| Bell, James M. | Bandera, TX | CPA | Indefinite from February 23, 2005 |
| Fedynshyn, Michael P. | Broomfield, CO | Attorney | Indefinite from February 23, 2005 |
| Harris, Ross | Pikeville, KY | Attorney | Indefinite from February 23, 2005 |
| Tehin Jr., Nikolai | San Francisco, CA | Attorney | Indefinite from March 7, 2005 |
| Ballance, Frank W. | Warrenton, NC | Attorney | Indefinite from March 7, 2005 |
| Jacob, Arthur F. | Sykesville, MD | Attorney | Indefinite from March 8, 2005 |
| Hefley, Lee D. | Burleson, TX | CPA | Indefinite from March 8, 2005 |
| Beswick, Robert H. | Encino, CA | Attorney | Indefinite from March 8, 2005 |
| Scarpello, Joseph R. | Tustin, CA | CPA | Indefinite from March 8, 2005 |
| Machado, Lazaro J. | Santa Ana, CA | Attorney | Indefinite from March 8, 2005 |
| McKnew, Donna K. | Ashland, KY | Attorney | Indefinite from March 8, 2005 |
| Yarno Jr., William | Lafayette, LA | Attorney | Indefinite from March 8, 2005 |
| Walker, Frank O. | Bay City, TX | CPA | Indefinite from March 8, 2005 |
| Kafkas, Demetrios G. | Tewksbury, MA | Attorney | Indefinite from March 8, 2005 |
| Scott, Bertram A. | Brooklyn, NY | Attorney | Indefinite from March 8, 2005 |
| Templeton, Robert L. | Ashland, KY | Attorney | Indefinite from March 8, 2005 |
| Christopher, Nathan H. | Salisbury, MD | Attorney | Indefinite from March 8, 2005 |
| Willingham, Nathaniel J. | Jacksonville, NC | Attorney | Indefinite from March 8, 2005 |
| Anderson, Brett I. | Des Moines, IA | Attorney | Indefinite from March 8, 2005 |
| Broderick, Thomas F. | Somerville, MA | Attorney | Indefinite from March 14, 2005 |
| Peoples, Brendan K. | Ft. Worth, TX | CPA | Indefinite from March 15, 2005 |
| Tidmore, J. Todd | Addison, TX | CPA | Indefinite from March 15, 2005 |
| Cox, Patricia A. | Victoria, TX | CPA | Indefinite from March 15, 2005 |
| Rogers, Fred | Mansfield, LA | CPA | Indefinite from March 15, 2005 |
| Bridgeforth, Wyvonnia | Oak Park, IL | Attorney | Indefinite from March 15, 2005 |
| Bruce, Donna M. | Athens, AL | CPA | Indefinite from March 18, 2005 |
| Teske, David S. | Seattle, WA | Attorney | Indefinite from March 18, 2005 |
| Cobb Jr., Wayne H. | Kaufman, TX | Attorney | Indefinite from March 18, 2005 |
| Swindell IV, Lewis H. | Avondale, AZ | Attorney | Indefinite fromMarch 18, 2005 |
| Murr, Mark D. | Houston, TX | Attorney | Indefinite from March 18, 2005 |
| Nip, Raymond A.C. | Honolulu, HI | CPA | Indefinite from March 18, 2005 |
| Asbury, Lloyd T. | Jacksonville, FL | Attorney | Indefinite from March 18, 2005 |
| Lowell, Melinda E. | New York, NY | Attorney | Indefinite from March 18, 2005 |
| Rub, Lawrence P. | Glenwood, MD | CPA | Indefinite from March, 18, 2005 |
| Fagan, Charles G. | Severna Park, MD | CPA | Indefinite from March 21, 2005 |
| Lewis, Larry L. | Woodbridge, VA | Attorney | Indefinite from March 28, 2005 |
| Mpi, Afoma M. | Peoria, IL | Attorney | Indefinite from March 30, 2005 |
| Gross, Hyath B. | Schenectady, NY | Attorney | Indefinite from April 1, 2005 |
| Zick, Terry T. | Wrightville Beach, NC | Attorney | Indefinite from April 1, 2005 |
| Atlas, Joan M. | Philadelphia, PA | Attorney | Indefinite from April 4, 2005 |
| Rider, Lawrence C. | Boulder, CO | Attorney | Indefinite from April 5, 2005 |
| Eller, Scott D. | Frisco, TX | CPA | Indefinite from April 6, 2005 |
| Brenton, Robert O. | Overland Park, KS | CPA | Indefinite from April 6, 2005 |
| Folks, Lloyd C. | Kinston, NC | CPA | Indefinite from April 6, 2005 |
| Suckling, John R. | San Marcos, CA | CPA | Indefinite from April 6, 2005 |
| Pulito, James P. | Phoenix, AZ | CPA | Indefinite from April 6, 2005 |
| Garcia, Felix D. | Auroa, CO | Attorney | Indefinite from April 6, 2005 |
| Wentzel, Gerald L. | Bloomingdale, IL | CPA | Indefinite from April 14, 2005 |
| Williams, David W. | Simpsonville, KY | Attorney | Indefinite from April 19, 2005 |
| Sykes III, Bernard G. | Riviera Beach, FL | Attorney | Indefinite from April 19, 2005 |
| Hambrick Jr., J. C. | Branson, MO | Attorney | Indefinite from April 19, 2005 |
| Adams, David M. | Charleston, SC | Attorney | Indefinite from April 19, 2005 |
| Richardson, Jon M. | Danville, IL | Attorney | Indefinite from April 19, 2005 |
| Rose, Shaun H. | Baltimore, MD | Attorney | Indefinite from April 19, 2005 |
| Tanner, Fred L. | Bowling Green, KY | Attorney | Indefinite from April 19, 2005 |
| Perry, David W. | Reading, MA | Attorney | Indefinite from April 19, 2005 |
| Fleming, Bruce D. | Council Bluffs, IA | Attorney | Indefinite from April 19, 2005 |
| Healy, Paul J. | Pembroke, MA | Attorney | Indefinite from April 19, 2005 |
| Kaczynski, Ronald C. | Andover, MA | Attorney | Indefinite from April 19, 2005 |
| Whalley, Lester F. | Yorba Linda, CA | Attorney | Indefinite from April 27, 2005 |
| Tanner, Max | Las Vegas, NV | Attorney | Indefinite from May 3, 2005 |
| Blackwell, Johnny L. | Fayetteville, NC | CPA | Indefinite from May 3, 2005 |
| Szer, Steven | Fort Mill, SC | CPA | Indefinite from May 3, 2005 |
| Chinn, David P. | Louisville, KY | Attorney | Indefinite from May 9, 2005 |
| Bille, Anthony J. | Hopkinton, MA | Attorney | Indefinite from May 16, 2005 |
| Dotson, Lewis S. | Mattoon, IL | Attorney | Indefinite from May 16, 2005 |
| Palmer, Philip B. | Chubbuck, ID | Attorney | Indefinite from May 16, 2005 |
| Wolterbeek, Mark E. | Rindge, NH | Attorney | Indefinite from May 31, 2005 |
| James III., Charles M. | Cheverly, MD | Attorney | Indefinite from May 31, 2005 |
| Jorgensen, Allen C. | Redlands, CA | Attorney | Indefinite from June 2, 2005 |
| Brisbon, Brenda C. | Baltimore, MD | Attorney | Indefinite from June 7, 2005 |
| Gilroy, John M. | Waterloo, NE | Attorney | Indefinite from June 7, 2005 |
| Relphorde, Colin B. | Homewood, IL | Attorney | Indefinite from June 7, 2005 |
| Pomeroy, John S. | Dedham, MA | Attorney | Indefinite from June 7, 2005 |
| Gonick, Richard S. | Ipswich, MA | Attorney | Indefinite from June 7, 2005 |
| Curran, Martin J. | Manchester, NH | Attorney | Indefinite from June 7, 2005 |
| Koenigsdorf, Keith B. | Overland Park, KS | Attorney | Indefinite from June 7, 2005 |
| Jambor, Daniel F. | St. Paul, MN | Attorney | Indefinite from June 7, 2005 |
| LaFont Jr., Henry J. | Lockport, LA | Attorney | Indefinite from June 7, 2005 |
| Janosik, Dennis M. | Parma, OH | CPA | Indefinite from June 9, 2005 |
| Carter, Evalyn R. | Calera, OK | CPA | Indefinite from June 9, 2005 |
| Chasnoff, Joel | Gaithersburg, MD | Attorney | Indefinite from June 9, 2005 |
| O’Keefe, Michael E. | Oak Park, CA | Attorney | Indefinite from June 9, 2005 |
| Wilkes, Richard C. | Bowbells, ND | Attorney | Indefinite from June 9, 2005 |
| Rogers, Reginald J. | Bowie, MD | Attorney | Indefinite from June 9, 2005 |
| Hindley, Charles T. | Colton, CA | Attorney | Indefinite from June 9, 2005 |
| Morgan, Wendy B. | Scotts Valley, CA | Attorney | Indefinite from June 9, 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 |
|---|---|---|---|
| Cahill, Gary | Shelton, CT | Attorney | January 27, 2005 to January 26, 2008 |
| Banks, Jean R. | Van Nuys, CA | Enrolled Agent | March 8, 2005 to December 7, 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 |
|---|---|---|---|
| Borden Kathleen | Bluffton, SC | Attorney | May 11, 2005 |
| Williamson, Debra | Long Beach, CA | CPA | June 3, 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.