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 |
|---|---|---|---|
| Sanchez, Wayne L. | Derby, KS | Attorney | Indefinite from July 12, 2004 |
| Gatti, John T. | Orlando, FL | Enrolled Agent | Indefinite from July 16, 2004 |
| Hall, Beverly J. | Newberg, OR | Enrolled Agent | Indefinite from July 26, 2004 |
| Spencer, Robert E. | Wilmington, NC | Enrolled Agent | Indefinite from August 11, 2004 |
| Lebaron, Betty J. | Mesa, AZ | Enrolled Agent | Indefinite from August 17, 2004 |
| Worrell, Douglas | Streamwood, IL | Attorney | Indefinite from August 23, 2004 |
| Singleton, Stan R. | Derby, KS | Attorney | Indefinite from August 30, 2004 |
| Halpern, Barbara | Weston, CT | CPA | Indefinite from September 15, 2004 |
| Johnson, Jeanne M. | Hoquiam, WA | Enrolled Agent | Indefinite from September 27, 2004 |
| Fisher, Robert | Holbrook, AZ | Enrolled Agent | Indefinite from October 5, 2004 |
| Valdez II, Arthur | Albuquerque, NM | CPA | Indefinite from October 19, 2004 |
| Wilshire Jr., Raymond B. | Fort Worth, TX | Enrolled Agent | Indefinite from December 1, 2004 |
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 |
|---|---|---|---|
| Daly, Thomas J. | Elmsford, NY | CPA | Indefinite from August 20, 2004 |
| Jewett, Jerry A. | Fremont, OH | Attorney | Indefinite from September 8, 2004 |
| Kyllo, Harry N. | Portland, OR | CPA | Indefinite from September 9, 2004 |
| Pearl, David S. | Reisterstown, MD | Attorney | Indefinite from September 21, 2004 |
| Graugnard, Paul E. | Alexandria, LA | Attorney | Indefinite from September 21, 2004 |
| Thomas, Robert C. | Natchitoches, LA | Attorney | Indefinite from September 21, 2004 |
| Culver Jr., Allan J. | Bel Air, MD | Attorney | Indefinite from September 21, 2004 |
| Christovich, Michael | New Orleans, LA | Attorney | Indefinite from September 27, 2004 |
| Turner, Haiden W. | Farmers Branch, TX | CPA | Indefinite from September 27, 2004 |
| Tuttle, Heidi | Unionville, CT | Attorney | Indefinite from September 27, 2004 |
| Oberhauser Jr., Louis | Wayzata, MN | Attorney | Indefinite from September 27, 2004 |
| Nelson, John A. | Wilmar, MN | Attorney | Indefinite from September 27, 2004 |
| Judd Jr., John K. | Taft, CA | CPA | Indefinite from September 30, 2004 |
| McGrady, Michael S. | Hankins, NY | Attorney | Indefinite from October 1, 2004 |
| Wahl-Taylor, Kimberly | Council Bluffs, IA | Attorney | Indefinite from October 4, 2004 |
| Haneberg III, Elmer C.W. | Chicago, IL | Attorney | Indefinite from October 6, 2004 |
| McDonald, Michael G. | Methuen, MA | Attorney | Indefinite from October 6, 2004 |
| Mason Jr., Maurice | Dracut, MA | Attorney | Indefinite from October 6, 2004 |
| Aaron, Stanley R. | Baton Rouge, LA | Attorney | Indefinite from October 6, 2004 |
| McFarland, Sheila E. | Chicago, IL | Attorney | Indefinite from October 6, 2004 |
| Deutchman, Murray L. | Barnesville, MD | Attorney | Indefinite from October 6, 2004 |
| Wolfert, Marvin L. | Foxboro, MA | Attorney | Indefinite from October 6, 2004 |
| Andricopoulos, Maureen | Chelmsford, MA | Attorney | Indefinite from October 6, 2004 |
| Ezuruike, Maurice | Austin, TX | Attorney | Indefinite from October 6, 2004 |
| Jones, Thomas C. | Dekalb, IL | Attorney | Indefinite from October 6, 2004 |
| Yopp, L. Gregory | Louisville, KY | Attorney | Indefinite from October 6, 2004 |
| Waples, Alan N. | Burlington, IA | Attorney | Indefinite from October 6, 2004 |
| Ghitelman, Gayle S. | Brookline, MA | Attorney | Indefinite from October 6, 2004 |
| Bulas Jr., Luis | Hollywood, FL | Enrolled Agent | Indefinite from October 15, 2004 |
| Earl, Thomas J. | Moses Lake, WA | Attorney | Indefinite from October 8, 2004 |
| George, Gary R. | Milwaukee, WI | Attorney | Indefinite from October 8, 2004 |
| Jordan, David M. | San Antonio, TX | Attorney | Indefinite from October 8, 2004 |
| Young III, George G. | Havertown, PA | Attorney | Indefinite from October 8, 2004 |
| Tanner, Martin | Salt Lake City, UT | Attorney | Indefinite from October 8, 2004 |
| Jensen, Georg | Cheyenne, WY | Attorney | Indefinite from October 8, 2004 |
| Slowiaczek, Peter A. | Lakewood, WA | Attorney | Indefinite from October 8, 2004 |
| Fennell, David E. | New Castle, WA | Attorney | Indefinite from October 8, 2004 |
| Gish, Robert | Basin, WY | Attorney | Indefinite from October 8, 2004 |
| Ramirez, Silverio | Roselle, NJ | Attorney | Indefinite from October 8, 2004 |
| Flaherty, Patrick J. | Traverse City, MI | CPA | Indefinite from October 19, 2004 |
| Vanden Berg, Steven | Mason City, IA | Attorney | Indefinite from October 25, 2004 |
| Johnson, Jamis M. | Salt Lake City, UT | Attorney | Indefinite from October 25, 2004 |
| Braskey, James F. | Frostburg, MD | Attorney | Indefinite from October 25, 2004 |
| Mills, Laurence A. | Wellesley, MA | Attorney | Indefinite from October 26, 2004 |
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 |
|---|---|---|---|
| Dayandayan, Angel Y. | Irvine, CA | Enrolled Agent | July 27, 2004 |
| Summers, Todd W. | Stockton, CA | Enrolled Agent | August 10, 2004 |
| Barrett Sr., Jeffrey J. | Catskill, NY | CPA | August 31, 2004 |
| Davis, Charles W. | San Francisco, CA | Enrolled Agent | September 28, 2004 |
| Giles, Benjamin M. | Wichita, KS | CPA | September 30, 2004 |
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 |
|---|---|---|---|
| Lim, Edgar E. | St. Louis, MO | Attorney | August 2, 2004 to July 31, 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 In- ternal 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 | Date |
|---|---|---|
| Gleason, Daniel J. | Franklin, TN | September 30, 2004 |
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 |
|---|---|---|---|
| Fort, Gala J. | Las Vegas, NV | CPA | Indefinite from October 19, 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.