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 disbarment from such practice. The Director, Office of Professional Responsibility, in his discretion, may disbar an attorney, certified public accountant, enrolled agent or enrolled actuary in accordance with the consent offered.
The following individuals have been placed under consent disbarment from practice before the Internal Revenue Service:
| Name | Location | Designation | Date |
|---|---|---|---|
| O'Connell, Anthony G. | Revere, MA | CPA | Indefinite from January 5, 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 |
|---|---|---|---|
| McCarthy III, William P. | Sacramento, CA | Enrolled Agent | September 12, 2004 to March 10, 2006 |
| Deen, Mae T. | Salinas, CA | Enrolled Agent | October 18, 2004 to April 16, 2006 |
| Adams Jr., Joseph T. | Philadelphia, PA | Enrolled Agent | December 1, 2004 to May 29, 2006 |
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 |
|---|---|---|---|
| Cornelius, Gerald K. | Ventura, CA | Enrolled Agent | Indefinite from September 15, 2004 |
| Janus, Stephen E. | Michigan City, IN | CPA | Indefinite from October 25, 2004 |
| Arotsky, Marvin A. | New Haven, CT | CPA | Indefinite from December 1, 2004 |
| Penta, Richard | Hamilton, MA | CPA | Indefinite from January 1, 2005 |
| Bedell, Michael F. | Ridge, NY | CPA | Indefinite from January 7, 2005 |
| Nussbaum, Jerrold | Annapolis, MD | Attorney | Indefinite from April 15, 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 |
|---|---|---|---|
| Whitworth, Douglas D. | Houston, TX | CPA | Indefinite from October 28, 2004 |
| Lindberg, William D. | Costa Mesa, CA | CPA | Indefinite from November 4, 2004 |
| Tompkins, Thomas M. | Chickasaw, AL | Attorney | Indefinite from November 4, 2004 |
| Peterson Jr., Theodore E | Charlotte, NC | CPA | Indefinite from November 4, 2004 |
| Gassiott, William E. | Cypress, TX | CPA | Indefinite from November 4, 2004 |
| Wagar Jr., John E. | Lafayette, LA | Attorney | Indefinite from November 9, 2004 |
| Fiore, Owen G. | Kooskia, ID | Attorney | Indefinite from November 30, 2004 |
| O’Keefe, Michael H. | Beaumont, TX | Attorney | Indefinite from November 30, 2004 |
| Ivker, Richard N. | Waltham, MA | Attorney | Indefinite from November 30, 2004 |
| Jones, Edwin A. | Robards, KY | Attorney | Indefinite from November 30, 2004 |
| Landis, John C. | Drexel Hill, PA | Attorney | Indefinite from November 30, 2004 |
| Cushman, Christopher A. | Kansas City, MO | Attorney | Indefinite from November 30, 2004 |
| Weiner, Alan S. | Rockville, MD | Attorney | Indefinite from November 30, 2004 |
| Virdone, Peter P. | Kailua, HI | CPA | Indefinite from November 30, 2004 |
| Doherty, Paul M. | N. Billerica, MA | Attorney | Indefinite from December 3, 2004 |
| Carney, Kevin F. | Woburn, MA | Attorney | Indefinite from December 3, 2004 |
| Greiner, Thomas | Cleveland, OH | Attorney | Indefinite from December 8, 2004 |
| Wertis, Richard L. | Garden City, NY | Attorney | Indefinite from December 10, 2004 |
| Southerland, Harry L. | Raeford, NC | Attorney | Indefinite from December 10, 2004 |
| Chestnutt, A. Johnson | Fayetteville, NC | CPA | Indefinite from December 13, 2004 |
| Heald, Arthur A. | Saint Albans, VT | Attorney | Indefinite from December 10, 2004 |
| Culliton, James M. | Santa Clarita, CA | Attorney | Indefinite from December 15, 2004 |
| Juarez, Michael G. | Douglas, AZ | Attorney | Indefinite from December 15, 2004 |
| Clark, Carroll A. | Mesa, AZ | Attorney | Indefinite from December 15, 2004 |
| Creque, George A | Willow Springs, CA | Attorney | Indefinite from December 15, 2004 |
| Younts, Roger W. | Lexington, NC | CPA | Indefinite from December 15, 2004 |
| Kluge, David R. | Sheridan, OR | Attorney | Indefinite from December 15, 2004 |
| Fanaras, Andrew R. | Haverhill, MA | Attorney | Indefinite from December 15, 2004 |
| Murphy, Patrick B. | Alhambra, CA | Attorney | Indefinite from December 20, 2004 |
| Mills, Stuart B. | Pender, NE | Attorney | Indefinite from December 20, 2004 |
| North, Gerald D.W. | Chicago, IL | Attorney | Indefinite from December 20, 2004 |
| Nickel, Warren J. | Tinley Park, IL | Attorney | Indefinite from December 20, 2004 |
| Gray, Douglas C. | Dover, NH | Attorney | Indefinite from December 20, 2004 |
| Emmons, Kyle D. | Columbia, MO | Attorney | Indefinite from December 20, 2004 |
| Velella, Guy J. | Bronx, NY | Attorney | Indefinite from December 30, 2004 |
| Ginn, Jeffrey S. | Lexington, KY | CPA | Indefinite from January 25, 2005 |
| Grenrood Jr., Bernard | West Monroe, LA | Attorney | Indefinite from January 25, 2005 |
| Tehin Jr., Nikolai | San Francisco, CA | Attorney | Indefinite from January 25, 2005 |
| Kemper, Morris B. | Alameda, CA | Attorney | Indefinite from January 25, 2005 |
| Harrison, John S. | Oakland, CA | Attorney | Indefinite from January 25, 2005 |
| Mangurten, Irvin B. | Buffalo Grove, IL | CPA | Indefinite from January 27, 2005 |
| Zivin, Mitchell W. | Long Grove, IL | Attorney | Indefinite from February 7, 2005 |
| Zdon, John N. | Chicago, IL | Attorney | Indefinite from February 7, 2005 |
| Lokietz, David S. | Mount Dora, FL | CPA | Indefinite from February 7, 2005 |
| Heldrich Jr., Gerard C. | Lincolnshire, IL | Attorney | Indefinite from February 7, 2005 |
| Whitaker, Paul M. | Albany, NY | Attorney | Indefinite from February 18, 2005 |
| Blake, Linda D. | Bellvale, NY | Attorney | Indefinite from February 18, 2005 |
| Smith, H. Paul | San Antonio, TX | Attorney | Indefinite from February 18, 2005 |
| Atwood, Adina A. | Ardmore, OK | Attorney | Indefinite from February 18, 2005 |
| Sablone Jr., Francis R. | Old Lyme, CT | Attorney | Indefinite from February 18, 2005 |
| Phelps, S. Don | Olympia, WA | Attorney | Indefinite from February 18, 2005 |
| Davidson, Frazier | Bronx, NY | Attorney | Indefinite from February 18, 2005 |
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 |
|---|---|---|---|
| Dorris, Virginia A. | Bradenton, FL | Enrolled Agent | December 14, 2004 |
| Mackey, Glen N. | Roanoke, VA | Attorney | December 21, 2004 |
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.