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, after notice and an opportunity for a proceeding before an administrative law judge, the following individuals have been disbarred from practice before the Internal Revenue Service:
| Name | Location | Designation | Date |
|---|---|---|---|
| Banister, Joseph R. | San Jose, CA | CPA | June 25, 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 |
|---|---|---|---|
| Stukes, Donald A. | Pound Ridge, NY | CPA | May 13, 2004 to May 11, 2005 |
| Moore, Earl | Riverview, FL | CPA | March 26, 2004 to March 24, 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 |
|---|---|---|---|
| Bell, Don W. | Grand Junction, CO | Enrolled Agent | Indefinite from April 1, 2004 |
| Lentz, Carole A. | Mastic, NY | Enrolled Agent | Indefinite from April 23, 2004 |
| Cummiskey Jr., Edward R. | Warwick, NY | Enrolled Agent | Indefinite from April 23, 2004 |
| Goble, Dennis R. | Valparaiso, IN | CPA | Indefinite from April 26, 2004 |
| Grant, Elaine C. | Woodway, WA | Enrolled Agent | May 1, 2004 to October 31, 2004 |
| Rivera, Eduardo M. | Torrence, CA | Attorney | May 1, 2004 to October 29, 2006 |
| Masengale, Thomas J. | Indianapolis, IN | Enrolled Agent | Indefinite from May 1, 2004 |
| Cohick, Jeffrey S. | Newville, PA | Enrolled Agent | May 1, 2004 to October 30, 2004 |
| Bach, Royce E. | Deer Park, TX | Enrolled Agent | Indefinite from May 27, 2004 |
| McMillin, Juanell | Austin, TX | Enrolled Agent | Indefinite from May 28, 2004 |
| Silva, Hesmeregildo V. | Livermore, CA | Enrolled Agent | Indefinite from May 28, 2004 |
| Grossman, Richard | Durham, NC | Attorney | Indefinite from June 1, 2004 |
| Schnieders, Joseph A. | St. Louis, MO | Enrolled Agent | Indefinite from June 1, 2004 |
| Rahn, Miriam C. | Hutchinson, MN | Enrolled Agent | Indefinite from June 8, 2004 |
| Tarantur, Dale B. | Glenview, IL | CPA | Indefinite from June 15, 2004 |
| Derby, Mark | West Newton, MA | CPA | Indefinite from June 15, 2004 |
| Miller, Winfred J. | Harrisonburg, VA | CPA | Indefinite from June 30, 2004 |
| Croom, John A. | Austin, TX | CPA | Indefinite from July 1, 2004 |
| Dion, Paul | Middletown, RI | CPA | Indefinite from July 8, 2004 |
| Todd, Debra R. | Leander, TX | Enrolled Agent | Indefinite from August 30, 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 |
|---|---|---|---|
| Somerville, Sally L. | Havre de Grace, MD | Attorney | Indefinite from May 3, 2004 |
| Simon, Laurence M. | Englishtown, NJ | CPA | Indefinite from May 10, 2004 |
| Taylor, Joelle T. | Carolina Beach, NC | CPA | Indefinite from May 10, 2004 |
| Becker, Joseph C. | Austin, TX | CPA | Indefinite from May 10, 2004 |
| Maffongelli Jr., Joseph | Montclair, NJ | Attorney | Indefinite from May 10, 2004 |
| Lence, John A. | Kalispell, MT | CPA | Indefinite from May 21, 2004 |
| McWade, Kenneth W. | Kaliua, HI | Attorney | Indefinite from June 9, 2004 |
| Sims, William A. | Sausalito, CA | Attorney | Indefinite from June 9, 2004 |
| Sommer, Peter J. | Baltimore, MD | Attorney | Indefinite from June 21, 2004 |
| Eisenberg, Alan D. | Whitefish Bay, WI | Attorney | Indefinite from June 21, 2004 |
| Litwin, Martin E. | Highland Park, IL | Attorney | Indefinite from June 21, 2004 |
| Kiernat, Bruce E. | St. Paul, MN | Attorney | Indefinite from July 1, 2004 |
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 Internal 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 |
|---|---|---|
| Murphy, Claire A. | Viera, FL | May 10, 2004 |
| Murphy, John W. | Viera, FL | May 10, 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 |
|---|---|---|---|
| Clifton, Michael J. | Augusta, KS | CPA | May 12, 2004 |
| Flaherty, Patrick J. | Traverse City, MI | CPA | May 19, 2004 |
| Monroy, Frances | Petaluma, CA | Enrolled Agent | May 27, 2004 |
| Pearson, Michael N. | Houston, TX | Enrolled Agent | June 7, 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.