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 |
|---|---|---|---|
| Ranes III, Wesse C. | Annapolis, MD | CPA | Indefinite from May 1, 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 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 |
|---|---|---|---|
| Montgomery, Goldie L. | Lancaster, CA | Enrolled Agent | Indefinite from February 1, 2004 |
| Frost, Charles L. | San Antonio, TX | Enrolled Agent | Indefinite from February 1, 2004 |
| Briggs, John W. | Sayville, NY | Enrolled Agent | February 10, 2004 fromAugust 8, 2004 |
| Lahman, Gary M. | Ft. Collins, CO | Enrolled Agent | Indefinite from February 12, 2004 |
| Stanny, Gertrude M. | South Lyon, MI | Enrolled Agent | Indefinite from March 1, 2004 |
| Millar, Mark | Tall Timbers, MD | Enrolled Agent | Indefinite from March 1, 2004 |
| Murray, Maureen E. | Naugatuck, CT | Enrolled Agent | Indefinite from March 1, 2004 |
| Keith, James S. | Imperial Beach, CA | Enrolled Agent | March 2, 2004 from June 30, 2004 |
| Zelek, Linda S. | Moultonboro, NH | CPA | Indefinite from March 4, 2004 |
| Gilpin, Charles H. | San Leandro, CA | Enrolled Agent | Indefinite from March 5, 2004 |
| Smith, Sean M. | Silver Spring, MD | Enrolled Agent | Indefinite from March 15, 2004 |
| Morelini, Wayne C. | Modesto, CA | Enrolled Agent | Indefinite from March 15, 2004 |
| Bower, Jay | Redmond, OR | Enrolled Agent | Indefinite from March 16, 2004 |
| Lynn, Celia M. | Locust Grove, VA | Enrolled Agent | Indefinite from April 1, 2004 |
| Swantz Jr., H. E. | San Diego, CA | Enrolled Agent | Indefinite from April 6, 2004 |
| Hart, David A. | Lake Zurich, IL | Enrolled Agent | Indefinite from April 8, 2004 |
| Lau, Dennis K.M. | Honolulu, HI | Enrolled Agent | Indefinite from April 20, 2004 |
| Lentz, Carole | Mastic, NY | Enrolled Agent | Indefinite from April 23, 2004 |
| Goble, Dennis R. | Valparaiso, IN | CPA | Indefinite from April 26, 2004 |
| Rivera, Eduardo M. | Torrence, CA | Attorney | May 1, 2004 to October 29, 2006 |
| Grant, Elaine C. | Woodway, WA | Enrolled Agent | May 1, 2004 to October 31, 2004 |
| Bell, Don | Grand Junction, CO | Enrolled Agent | Indefinite from May 1, 2004 |
| Cohick, Jeffrey S. | Newville, PA | Enrolled Agent | May 1, 2004 from October 30, 2004 |
| Candelario, Alexander | Cabins, WV | CPA | Indefinite from February 1, 2004 |
| Riener, Richard | St. Paul, MN | Attorney | Indefinite from March 1, 2004 |
| Dunkle, Clark | Carlisle, PA | CPA | Indefinite from March 15, 2004 |
| Bailey, Donald D. | Tucson, AZ | CPA | Indefinite from March 18, 2004 |
| Hill, Donald R. | Clinchco, VA | CPA | Indefinite from April 1, 2004 |
| Bergeson, Nancy | Inver Grove Hghts, MN | CPA | Indefinite from April 14, 2004 |
| Reese, Kenneth J. | Nebraska City, NE | CPA | Indefinite from April 15, 2004 |
| Coates, Marsden S. | Baltimore, MD | Attorney | Indefinite from April 15, 2004 |
| Schaefer, Robert J. | Moorhead, MN | Attorney | Indefinite from April 20, 2004 |
| Mills, Stuart B. | Pender, NE | Attorney | Indefinite from May 1, 2004 |
| Harris-Smith, Bridgette | Silver Spring, MD | Attorney | Indefinite from May 3, 2004 |
| Janousek, Donald R. | Omaha, NE | Attorney | Indefinite from May 3, 2004 |
| Williams, Gary W. | Diamond Bar, CA | CPA | Indefinite from May 3, 2004 |
| Demaio, Louis J. | Bel Air, MD | Attorney | Indefinite from May 3, 2004 |
| Miller, Frederick C. | Cedar Hill, TX | CPA | Indefinite from May 15, 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 |
|---|---|---|---|
| Montgomery, Goldie L. | Lancaster, CA | Enrolled Agent | Indefinite from February 1, 2004 |
| Frost, Charles L. | San Antonio, TX | Enrolled Agent | Indefinite from February 1, 2004 |
| Briggs, John W. | Sayville, NY | Enrolled Agent | February 10, 2004 fromAugust 8, 2004 |
| Lahman, Gary M. | Ft. Collins, CO | Enrolled Agent | Indefinite from February 12, 2004 |
| Stanny, Gertrude M. | South Lyon, MI | Enrolled Agent | Indefinite from March 1, 2004 |
| Millar, Mark | Tall Timbers, MD | Enrolled Agent | Indefinite from March 1, 2004 |
| Murray, Maureen E. | Naugatuck, CT | Enrolled Agent | Indefinite from March 1, 2004 |
| Keith, James S. | Imperial Beach, CA | Enrolled Agent | March 2, 2004 from June 30, 2004 |
| Zelek, Linda S. | Moultonboro, NH | CPA | Indefinite from March 4, 2004 |
| Gilpin, Charles H. | San Leandro, CA | Enrolled Agent | Indefinite from March 5, 2004 |
| Smith, Sean M. | Silver Spring, MD | Enrolled Agent | Indefinite from March 15, 2004 |
| Morelini, Wayne C. | Modesto, CA | Enrolled Agent | Indefinite from March 15, 2004 |
| Bower, Jay | Redmond, OR | Enrolled Agent | Indefinite from March 16, 2004 |
| Lynn, Celia M. | Locust Grove, VA | Enrolled Agent | Indefinite from April 1, 2004 |
| Swantz Jr., H. E. | San Diego, CA | Enrolled Agent | Indefinite from April 6, 2004 |
| Hart, David A. | Lake Zurich, IL | Enrolled Agent | Indefinite from April 8, 2004 |
| Lau, Dennis K.M. | Honolulu, HI | Enrolled Agent | Indefinite from April 20, 2004 |
| Lentz, Carole | Mastic, NY | Enrolled Agent | Indefinite from April 23, 2004 |
| Goble, Dennis R. | Valparaiso, IN | CPA | Indefinite from April 26, 2004 |
| Rivera, Eduardo M. | Torrence, CA | Attorney | May 1, 2004 to October 29, 2006 |
| Grant, Elaine C. | Woodway, WA | Enrolled Agent | May 1, 2004 to October 31, 2004 |
| Bell, Don | Grand Junction, CO | Enrolled Agent | Indefinite from May 1, 2004 |
| Cohick, Jeffrey S. | Newville, PA | Enrolled Agent | May 1, 2004 from October 30, 2004 |
| Candelario, Alexander | Cabins, WV | CPA | Indefinite from February 1, 2004 |
| Riener, Richard | St. Paul, MN | Attorney | Indefinite from March 1, 2004 |
| Dunkle, Clark | Carlisle, PA | CPA | Indefinite from March 15, 2004 |
| Bailey, Donald D. | Tucson, AZ | CPA | Indefinite from March 18, 2004 |
| Hill, Donald R. | Clinchco, VA | CPA | Indefinite from April 1, 2004 |
| Bergeson, Nancy | Inver Grove Hghts, MN | CPA | Indefinite from April 14, 2004 |
| Reese, Kenneth J. | Nebraska City, NE | CPA | Indefinite from April 15, 2004 |
| Coates, Marsden S. | Baltimore, MD | Attorney | Indefinite from April 15, 2004 |
| Schaefer, Robert J. | Moorhead, MN | Attorney | Indefinite from April 20, 2004 |
| Mills, Stuart B. | Pender, NE | Attorney | Indefinite from May 1, 2004 |
| Harris-Smith, Bridgette | Silver Spring, MD | Attorney | Indefinite from May 3, 2004 |
| Janousek, Donald R. | Omaha, NE | Attorney | Indefinite from May 3, 2004 |
| Williams, Gary W. | Diamond Bar, CA | CPA | Indefinite from May 3, 2004 |
| Demaio, Louis J. | Bel Air, MD | Attorney | Indefinite from May 3, 2004 |
| Miller, Frederick C. | Cedar Hill, TX | CPA | Indefinite from May 15, 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 |
|---|---|---|---|
| Friedman, Milton G. | Ft. Lauderdale, FL | CPA | December 30, 2003 |
| Stevens, William E. | Omaha, NE | CPA | February 13, 2004 |
| Turner, Mark A. | Cincinnati, OH | CPA | February 25, 2004 |
| Rath, Dorris A. | Bradenton, FL | Enrolled Agent | March 9, 2004 |
| Damiano, Lisa | South Windsor, CT | Enrolled Agent | March 9, 2004 |
| Silbiger, Arnold R. | Baltimore, MD | Attorney | March 11, 2004 |
| Farwell, Nancy K. | Citrus Heights, CA | Enrolled Agent | April 5, 2004 |
| Dembrowski, Karen E. | Encino, CA | CPA | April 13, 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.