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 placed under suspension from practice before the Internal Revenue Service:
| Name | Location | Designation | Date |
|---|---|---|---|
| Arnold, John | Clovis, CA | Enrolled Agent | February 13, 2003 to August 12, 2003 |
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 |
|---|---|---|---|
| Kalajian, Thomas | Laguna Hills, CA | CPA | October 2, 2002 |
| Messman, Carla | Outing, MN | Enrolled Agent | January 9, 2003 |
Under Title 31, Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, 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 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 |
|---|---|---|---|
| Kemp, Bart | Sonoma, CA | Attorney | March 15, 2003 to November 15, 2003 |
| Marks, Gary | Hewlett, NY | CPA | March 24, 2003 to March 23, 2004 |
| Fehl, Kenneth | Palo Alto, CA | Attorney | April 1, 2003 to March 31, 2004 |
| Cohen, Peter | Edison, NJ | CPA | April 3, 2003 to May 2, 2005 |
| Kohn, Michael | St. Louis, MO | Attorney | Indefinite from April 30, 2003 |
| Sogamoso, Carlos | Bellflower, CA | Enrolled Agent | Indefinite fromMay 1, 2003 |
| Huston, James | Kingman, AZ | CPA | May 1, 2003 to April 30, 2006 |
| Halleran, Edward | Carle Place, NY | Enrolled Agent | Indefinite from May 1, 2003 |
| Marshall, E. Peter | Glens Falls, NY | CPA | May 1, 2003 to April 30, 2006 |
| Bell, Rosanna | Irvington, NY | CPA | Indefinite from May 8, 2003 |
| Kingsley, Steven | Weston, CT | CPA | Indefinite from May 15, 2003 |
| Schawe, Rudolph | Brenham, TX | Enrolled Agent | May 22, 2003to October 21, 2004 |
| Scheve, Michael | Baltimore, MD | CPA | Indefinite from May 27, 2003 |
| McKenzie, Dawna | Fort Smith, AR | Enrolled Agent | Indefinite from June 2, 2003 |
| Suen, Ming | San Francisco, CA | Enrolled Agent | Indefinite from June 3, 2003 |
| Reyes, Ruperto | Placentia, CA | Enrolled Agent | June 10, 2003 to December 9, 2005 |
| Garmo, Georgis | W. Bloomfield, MI | CPA | Indefinite from June 10, 2003 |
| Holmes, James L. | Burlington, NC | Enrolled Agent | Indefinite from June 18, 2003 |
| Brooks, Sandra | San Diego, CA | Enrolled Agent | Indefinite from June 20, 2003 |
| Malley, Wayne | Cupertino, CA | Enrolled Agent | Indefinite from June 27, 2003 |
| Leininger, Barbara | Lutz, FL | Enrolled Agent | Indefinite from June 27, 2003 |
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 |
|---|---|---|---|
| Radwick, Peter | Woodinville, WA | CPA | Indefinite from March 10, 2003 |
| Jellinger, Richard | Anoka, MN | Attorney | Indefinite from March 10, 2003 |
| Deen, Billy | Mansfield, TX | CPA | Indefinite from March 10, 2003 |
| Dougherty Jr, William | Newport News, VA | Attorney | Indefinite from March 10, 2003 |
| Abood, Norman | Oregon, OH | Attorney | Indefinite from March 10, 2003 |
| Matis, Vendel | Redlands, CA | Attorney | Indefinite from March 31, 2003 |
| Workman, Andrew | Panama City, FL | CPA | Indefinite from March 31, 2003 |
| Bagwell, Jr., Noel | Cunningham, TN | Attorney | Indefinite from March 31, 2003 |
| O’Brien, Brien | Sioux City, IA | Attorney | Indefinite from March 31, 2003 |
| Boykoff, Franklin | Pleasantville, NY | Attorney | Indefinite from March 31, 2003 |
| McKinnon, Marva | Statesville, NC | Attorney | Indefinite from March 31, 2003 |
| Bailey, Scott K. | Eden Prairie, MN | Attorney | Indefinite from March 31, 2003 |
| Kim, Kun | Atlanta, GA | CPA | Indefinite from March 31, 2003 |
| Massari III, Domenic | Tampa, FL | Attorney | Indefinite from May 12, 2003 |
| Haugabrook II, Tyrone | Valdosta, GA | Attorney | Indefinite from May 19, 2003 |
| Wester, Joseph | Montgomery, AL | CPA | Indefinite from May 19, 2003 |
| Smercina, David | Solon, OH | CPA | Indefinite from May 19, 2003 |
| Pullings, Retna | Washington, DC | Attorney | Indefinite from May 19, 2003 |
| Boyd, James | Mendota Heights, MN | Attorney | Indefinite from May 20, 2003 |
| Spindler, Judith | Omaha, NE | Attorney | Indefinite from May 20, 2003 |
| Wintroub, Edward | Omaha, NE | Attorney | Indefinite from May 20, 2003 |
| Brinker, Peter | Omaha, NE | Attorney | Indefinite from May 21, 2003 |
| Valdes, Alfredo | Old Greenwich, CT | CPA | Indefinite from May 21, 2003 |
| Cruise, Michael | Lincoln, NE | Attorney | Indefinite from May 22, 2003 |
| Schoppert, Thomas | Minot, ND | Attorney | Indefinite from June 2, 2003 |
| White, Paul | Smithfield, NC | Enrolled Agent | Indefinite from June 2, 2003 |
| Brier, Michael | Providence, RI | CPA | Indefinite from June 16, 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 |
|---|---|---|---|
| Evans, Caroline | Tiverton, RI | May 7, 2003 |
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 |
|---|---|---|---|
| Pargas, Carlos B. | Miami, FL | CPA | March 19, 2003 |
| Malkasian, Gary | Sacramento, CA | CPA | March 27, 2003 |
| Wilcox, Ronald E. | Mt. Carmel, IL | CPA | April 29, 2003 |
| Wood, David T. | Shawneetown, IL | CPA | May 27, 2003 |
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.