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 |
|---|---|---|---|
| Baxley II, Milton | Gainesville, FL | CPA | October 24, 2003 |
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 |
|---|---|---|---|
| Nietupski, John E. | Springfield, MA | Enrolled Agent | Indefinite from October 15, 2005 |
| Roberts, Dennis C. | Oklahoma City, OK | Attorney | Indefinite from October 27, 2003 |
| Waldo-Grant, Barbara A. | Grand Rapids, MI | Enrolled Agent | Indefinite from November 1, 2003 |
| Naylor, Dale C. | El Cajon, CA | Enrolled Agent | Indefinite from November 12, 2003 |
| Schlude, Richard M. | Wilkes Barre, PA | Enrolled Agent | Indefinite from November 19, 2003 |
| Stern, Samuel L. | Robbinsdale, MN | Attorney | Indefinite from November 19, 2003 |
| Robles, Michael | Dallas, TX | CPA | Indefinite from December 1, 2003 |
| Young Jr., Donald A. | Redondo Beach, CA | Enrolled Agent | December 1, 2003 to August 31, 2004 |
| Hitchcock, William C. | Irvine, CA | Enrolled Agent | Indefinite from December 30, 2003 |
| Willms, Bryant E. | Lee Summit, MO | Enrolled Agent | January 1, 2004 to December 31, 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 |
|---|---|---|---|
| Greene, Marvin | Chicago, IL | CPA | Indefinite from October 21, 2003 |
| Bolusky, Eric B. | Perkins, OK | Attorney | Indefinite from October 21, 2003 |
| Crutchfield Jr., Ernest | Latty, OH | Enrolled Agent | Indefinite from October 21, 2003 |
| Covey, Charles | Gladstone, MO | CPA | Indefinite from October 23, 2003 |
| Prosperi, Arnold P. | Jupiter Island, FL | Attorney | Indefinite from November 24, 2003 |
| Lucas, Christopher | Overland Park, KS | Attorney | Indefinite from November 24, 2003 |
| Ramsey, Henry A. | Burnet, TX | CPA | Indefinite from December 15, 2003 |
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 | Designation | Date |
|---|---|---|---|
| Pettyplace, Edward F. | Sacramento, CA | January 30, 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.