Internal Revenue Bulletin: 2006-48 |
November 27, 2006 |
Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Suspensions, Censures, Disbarments, and Resignations
Table of Contents
- Consent Suspensions From Practice Before the Internal Revenue Service
- Expedited Suspensions From Practice Before the Internal Revenue Service
- Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Consent Disbarments From Practice Before the Internal Revenue Service
- Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Censure Issued by Consent
- Resignations of Enrolled Agents
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 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 |
---|---|---|---|
Tomasulo, Maria V. | Wantagh, NY | CPA | Indefinite from August 7, 2006 |
Maloy, Jr., Robert J. | Galion, OH | CPA | Indefinite from August 15, 2006 |
Pate, Janet M. | Broadview, NM | CPA | Indefinite from August 15, 2006 |
Scott, Howard | Miami, FL | Attorney | Indefinite from August 15, 2006 |
Adamic, Jonathan E. | San Lorenzo, CA | CPA | Indefinite from August 18, 2006 |
Becker, Ira S. | Wilmette, IL | CPA | August 22, 2006 to August 21, 2008 |
Snigur, Virginia Iaquinta | Warwick, NY | Attorney | Indefinite from August 31, 2006 |
Galpern, Joel G. | North Miami, FL | CPA | Indefinite from September 1, 2006 |
DiSiena, Frank E. | Katonah, NY | CPA | Indefinite from September 4, 2006 |
Carusona, Thomas M. | Huntington, NY | Attorney | Indefinite from September 15, 2006 |
Shaikh, Firoz A. | Melville, NY | CPA | Indefinite from September 15, 2006 |
Wickline, Ella L. | Ronceverte, WV | Enrolled Agent | Indefinite from September 15, 2006 |
Smith, Daniel B. | Garden City, NY | CPA | Indefinite from September 18, 2006 |
Carlin, Charles R. | South Bend, IN | CPA | Indefinite from October 1, 2006 |
Devine, Daniel M. | Boca Raton, FL | CPA | Indefinite from October 1, 2006 |
Dupont, Hewitt, J. | Daytona Beach, FL | CPA | Indefinite from October 1, 2006 |
Farrell, Raymond J. | Matawan, NJ | Attorney | Indefinite from October 1, 2006 |
Kelligrew, John R. | White Plains, NY | Attorney | Indefinite from October 1, 2006 |
Klein, Robert B. | Bardonia, NY | Enrolled Agent | Indefinite from October 1, 2006 |
Long, Gregory S. | Hutchinson, KS | Attorney | Indefinite from October 1, 2006 |
Moore, Ronald L. | Cayce, SC | CPA | Indefinite from October 1, 2006 |
Schaffer, Robert J. | Calverton, NY | CPA | Indefinite from October 1, 2006 |
Berlin, Stanley | Erie, PA | Attorney | Indefinite from October 15, 2006 |
Briscoe, Jack | Drexel Hill, PA | Attorney | Indefinite from October 15, 2006 |
Buzzeo, Michael V. | New Canaan, CT | CPA | Indefinite from October 15, 2006 |
Sacco, John M. | Pound Ridge, NY | CPA | Indefinite from October 15, 2006 |
Sheiman, Alan P. | Sherman Oaks, CA | Enrolled Agent | Indefinite from October 15, 2006 |
Tourin, Mark | Miami, FL | CPA | Indefinite from October 15, 2006 |
Burns, William J. | Randolph, MA | Attorney | Indefinite from October 16, 2006 |
Webb, Norman R. | Daphne, AL | CPA | Indefinite from October 16, 2006 |
Brown, Guia EP | Hobe Sound, FL | Enrolled Agent | October 20, 2006 to April 19, 2008 |
Gram, John A. | Gainesville, GA | Attorney | Indefinite from November 1, 2006 |
Herzog, Samuel A. | Jericho, NY | CPA | Indefinite from November 1, 2006 |
Kellicker, John F. | Cleveland, OH | CPA | Indefinite from November 1, 2006 |
Krieger, Robert M. | Hampton, NH | CPA | Indefinite from November 1, 2006 |
Minsky, Neil J. | Randolph, NJ | CPA | Indefinite from November 1, 2006 |
O’Brien, Timothy | Newton Center, MA | Attorney | Indefinite from November 1, 2006 |
Sukenik, Martin | Kew Gardens, NY | Attorney | Indefinite from November 1, 2006 |
Savoy, Cassandra | East Orange, NJ | Attorney | Indefinite from November 7, 2006 |
Bonner, Charles B. | Athens, GA | CPA | Indefinite from November 15, 2006 |
Levine, Barton P. | New York, NY | Attorney | Indefinite from November 15, 2006 |
Taves, Joseph G. | Provincetown, MA | CPA | Indefinite from November 15, 2006 |
Young, Ronald | Fairfield, CT | CPA | Indefinite from November 16, 2006 |
Brush, Charles, H. | Southbury, CT | CPA | Indefinite from December 1, 2006 |
Jacob, Robert T. | Tucson, AZ | CPA | Indefinite from December 15, 2006 |
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 |
---|---|---|---|
Williams, Donna M. | York, PA | CPA | Indefinite from July 25, 2006 |
Foushee, Wayne H. | Winston-Salem, NC | Attorney | Indefinite from August 3, 2006 |
Kronegold, Sheldon H. | Englewood, NJ | Attorney | Indefinite from August 3, 2006 |
Norman, Clarence | Brooklyn, NY | Attorney | Indefinite from August 3, 2006 |
Chin, Arnold | San Francisco, CA | Attorney | Indefinite from August 31, 2006 |
McCann, Thomas | Des Moines, IA | Attorney | Indefinite from August 31, 2006 |
Whaley, Daniel P. | Hood, CA | Attorney | Indefinite from August 31, 2006 |
Chukumba, Stephen C. | Montclair, NJ | Attorney | Indefinite from September 12, 2006 |
Katz, Edward C. | New York, NY | Attorney | Indefinite from September 12, 2006 |
Kadunce, Darrell L. | Butler, PA | Attorney | Indefinite from September 18, 2006 |
Allen, Robert W. | Torrance, CA | CPA | Indefinite from September 21, 2006 |
Brown, Davin W. | Raleigh, NC | CPA | Indefinite from September 21, 2006 |
Cunningham, R. Scott | Dalton, GA | Attorney | Indefinite from September 21, 2006 |
Eilers, Tom D. | Raleigh, NC | CPA | Indefinite from September 21, 2006 |
Gerdes, Roger A. | Carpinteria, CA | Attorney | Indefinite from September 21, 2006 |
Kurth, Richard Frederick | Danville, IL | Attorney | Indefinite from September 21, 2006 |
Mitchell, McArthur D. | Charlotte, NC | CPA | Indefinite from September 21, 2006 |
Ragusa, Patricia A. | Spring, TX | CPA | Indefinite from September 21, 2006 |
Wulfsberg, David E. | Murrieta, CA | Attorney | Indefinite from September 21, 2006 |
Cox, Brian J. | Plymouth, MI | CPA | Indefinite from September 25, 2006 |
Mandelman, Michael D. | Mequon, WI | Attorney | Indefinite from September 25, 2006 |
Miller, Steven L. | Canal Winchester, OH | Attorney | Indefinite from September 25, 2006 |
Felli, Jay A. | Mequon, WI | Attorney | Indefinite from October 2, 2006 |
Schoch V, Arch K. | High Point, NC | Attorney | Indefinite from October 2, 2006 |
Andre, Patrick F. | Manchester, MO | Attorney | Indefinite from October 12, 2006 |
Brill, Kevin Michael | Downers Grove, IL | Attorney | Indefinite from October 12, 2006 |
Day, Richard G. | Largo, FL | Attorney | Indefinite from October 12, 2006 |
Dull, Kay E. | Miami Shores, FL | Attorney | Indefinite from October 12, 2006 |
Frank, Arthur J. | Chicago, IL | Attorney | Indefinite from October 12, 2006 |
Gackle, Thomas E. | Plymouth, MI | Attorney | Indefinite from October 12, 2006 |
Hamilton, Howard D. | Fort Dodge, IA | Attorney | Indefinite from October 12, 2006 |
Hodge, Robert M. | Lafayette, LA | Attorney | Indefinite from October 12, 2006 |
Lesyshen, Donna P. | Waterloo, IA | Attorney | Indefinite from October 12, 2006 |
Peiss, John H. | Downers Grove, IL | Attorney | Indefinite from October 12, 2006 |
Petty, James E. | Austin, TX | CPA | Indefinite from October 12, 2006 |
Ruffin-Hudson, Linda C. | Saint Louis, MO | Attorney | Indefinite from October 12, 2006 |
Schaefer, James E. | St. Louis Park, MN | Attorney | Indefinite from October 12, 2006 |
Schmitt, Martha G. | Minneapolis, MN | Attorney | Indefinite from October 12, 2006 |
Shannon, Terrance J. | Mission Viejo, CA | Attorney | Indefinite from October 12, 2006 |
Smith, Matthew S. | Denver, CO | Attorney | Indefinite from October 12, 2006 |
Swanson, Richard | West Chicago, IL | CPA | Indefinite from October 12, 2006 |
Thomas, Kenneth A. | Farmers Branch, TX | Attorney | Indefinite from October 12, 2006 |
Tomasa, Ryan H. | Honolulu, HI | Attorney | Indefinite from October 12, 2006 |
Williams, Jr., Harry D. | San Antonio, TX | Attorney | Indefinite from October 12, 2006 |
Wilson, Jr., Robert N. | Ayer, MA | Attorney | Indefinite from October 12, 2006 |
Yum, Chris Chulho | Woodbridge, VA | Attorney | Indefinite from October 12, 2006 |
Dunham, Richard G. | Irvine, CA | Enrolled Agent | Indefinite from October 15, 2006 |
Housman, David | Albuquerque, NM | Attorney | Indefinite from October 15, 2006 |
Malitz, Charles P. | Beachwood, OH | CPA | Indefinite from October 15, 2006 |
Emig, Robert W. | Houston, TX | CPA | Indefinite from October 24, 2006 |
Freese, Scott D. | Norfolk, NE | Attorney | Indefinite from October 24, 2006 |
Rambo, Byron L. | Sanford, FL | EA | Indefinite from October 24, 2006 |
Ask, Ronald W. | Riverside, CA | Attorney | Indefinite from October 30, 2006 |
Berry, Richard S. | Tempe, AZ | Attorney | Indefinite from October 30, 2006 |
Burkhardt, William R. | Canyon Lake, TX | CPA | Indefinite from October 30, 2006 |
Callaway, Jr., Paul F. | Greensboro, NC | CPA | Indefinite from October 30, 2006 |
Doyle, David W. | Arvada, CO | Attorney | Indefinite from October 30, 2006 |
Elmore, III, Virgil | Birmingham, AL | Attorney | Indefinite from October 30, 2006 |
Grandt, Lawrence E. | Gurnee, IL | CPA | Indefinite from October 30, 2006 |
Hanson, Steven G. | Lodi, CA | Attorney | Indefinite from October 30, 2006 |
Omodele, Boluwaji | Houston, TX | CPA | Indefinite from October 30, 2006 |
Rahden, Horst R. | Fort Wayne, IN | CPA | Indefinite from October 30, 2006 |
Censoprano, Salvatore | Foster City, CA | CPA | Indefinite from October 31, 2006 |
Powell, James S. | Lakewood, CO | Attorney | Indefinite from October 31, 2006 |
Allen, Leonard G. | Mesa, AZ | CPA | Indefinite from November 1, 2006 |
Parker, Donald A. | Benson, NC | Attorney | Indefinite from November 6, 2006 |
Rogers, James M. | Tulsa, OK | Attorney | Indefinite from November 6, 2006 |
Coopet, Michael W. | Saint Paul, MN | Attorney | Indefinite from November 8, 2006 |
Day, Jr., John Taylor | Hingham, MA | Attorney | Indefinite from November 8, 2006 |
Grella, Paul J. | Canton, MA | Attorney | Indefinite from November 8, 2006 |
Meggers, Theodore M. | Des Moines, IA | Attorney | Indefinite from November 8, 2006 |
Tolbert, James L. | Los Angeles, CA | Attorney | Indefinite from November 8, 2006 |
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 |
---|---|---|---|
Lazaro, Charles | Visalia, CA | Attorney | July 20, 2006 to January 19, 2010 |
Wasilowski, Ronald | Natrona Heights, PA | CPA | July 21, 2006 to July 20, 2011 |
Wellbery, William J. | Deerfield Beach, FL | CPA | October 12, 2006 to October 11, 2008 |
Clapper, Gary L. | La Mesa, CA | Enrolled Agent | November 2, 2006 to November 1, 2008 |
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 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 |
---|---|---|---|
Grossman, Robert S. | Ardmore, PA | Attorney | Indefinite from October 4, 2006 |
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 |
---|---|---|---|
Hubbard, Murphy | Springfield, MO | CPA | September 20, 2006 |
Kardos, Sandra E. | Van Nuys, CA | CPA | October 2, 2006 |
Jewett, Jerry A. | Fremont, OH | Enrolled Agent | November 2, 2006 |
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 |
---|---|---|---|
Applegate, William F. | Madison, NJ | CPA | September 12, 2006 |
Vigliotti, Anthony J. | East Haven, CT | Enrolled Agent | September 12, 2006 |
Bolgiani, Janette A. | Brooklyn, NY | Enrolled Agent | September 14, 2006 |
Cheney, James E. | Phelps, NY | CPA | September 18, 2006 |
Dollinger, Douglas | Middletown, NY | Attorney | October 2, 2006 |
Reeves, Zak E. | Denver, CO | Enrolled Agent | October 2, 2006 |
Castiglione, John | Pittsfield, MA | Attorney | October 4, 2006 |
Shannon, James P. | Rochester, NH | Attorney | October 4, 2006 |
Kuller, Mark A. | Bethesda, MD | Attorney | October 6, 2006 |
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 |
---|---|---|
Schwartz, Judy | Las Vegas, NV | October 13, 2006 |
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