Internal Revenue Bulletin: 2007-35 |
August 27, 2007 |
Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Reinstatements, Suspensions, Censures, Disbarments, and Resignations
Table of Contents
- Reinstatement To Practice Before the Internal Revenue Service
- 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
- 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, The Director, Office of Professional Responsibility, may entertain a petition for reinstatement for any attorney, certified public accountant, enrolled agent, or enrolled actuary censured, suspended, or disbarred, from practice before the Internal Revenue Service.
The following individuals’ eligibility to practice before the Internal Revenue Service has been restored:
Name | Location | Designation | Date |
---|---|---|---|
Mollo, Charles W. | Anaheim, CA | EA | December 1, 2004 |
Price, Richard A. | Novato, CA | CPA | April 29, 2005 |
Reyes, Ruperto D. | Placentia, CA | CPA | December 8, 2005 |
Schwartz, Kenneth J. | West Hills, CA | Attorney | February 28, 2006 |
McCarthy III, William P. | Sacramento, CA | EA | March 10, 2006 |
Deen, Mae T. | Salinas, CA | EA | April 16, 2006 |
Banks, Jean R. | Van Nuys, CA | EA | December 6, 2006 |
Eckstein, Matthew | Woodbury, NY | CPA | March 14, 2007 |
Cunningham, William | Philadelphia, PA | CPA | March 31, 2007 |
Ganz, Sheldon M. | Great Neck, NY | CPA | April 19, 2007 |
Smith, Sean M. | Kensington, MD | Enrolled Agent | April 27, 2007 |
Frascella, Russell B. | Pound Ridge, NY | CPA | April 27, 2007 |
Lamont, Alice | Atlanta, GA | CPA | May 4, 2007 |
Carroccio, Ronald P. | Staten Island, NY | CPA | May 15, 2007 |
Cohen, Ronald J. | Cornwall, NY | Attorney | June 21, 2007 |
Troese, Jr., Henry A. | Clarion, PA | Enrolled Agent | June 25, 2007 |
Jacob, Robert T. | Tucson, AZ | Enrolled Agent | June 27, 2007 |
Simontacchi, Joseph F. | Rockaway, NJ | CPA | July 3, 2007 |
Kimes, Larry W. | Irving, TX | CPA | July 6, 2007 |
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 |
---|---|---|---|
Caplan, Howard A. | Ocean, NJ | CPA | Indefinite from April 1, 2007 |
Tow, Marc R. | Newport Beach, CA | Attorney | Indefinite from April 1, 2007 |
Pyburn, Richard E. | Downers Grove, IL | CPA | Indefinite from April 9, 2007 |
Cook, Jack D. | South Haven, MI | CPA | Indefinite from April 17, 2007 |
Serban, Daniel E. | Roanoke, IN | Attorney | Indefinite from April 19, 2007 |
Wentz, Debora B. | Newton, NC | CPA | Indefinite from April 19, 2007 |
Ferguson, Duane F. | Upland, CA | CPA | Indefinite from May 1, 2007 |
Mulrey, Robert M. | Milton, MA | CPA | Indefinite from May 1, 2007 |
Colasuonno, Philip V. | New Rochelle, NY | CPA | Indefinite from May 23, 2007 |
Bankston, David A. | Land O Lakes, FL | CPA | Indefinite from June 1, 2007 |
Nagy, Robert J. | Charleston, SC | CPA | Indefinite from June 1, 2007 |
Wallen, David G. | Beckley, WV | CPA | Indefinite from June 15, 2007 |
Rudick, Josephine M. | Bear Creek, PA | Enrolled Agent | Indefinite from June 25, 2007 |
Iglesias, Jorge E. | Roswell, GA | CPA | Indefinite from July 1, 2007 |
Raimer, Russell B. | Brecksville, OH | CPA | Indefinite from July 1, 2007 |
Stancukas, Stanley J. | Forth Worth, TX | CPA | Indefinite from July 1, 2007 |
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 |
---|---|---|---|
Barach, Malcolm J. | Brookline, MA | Attorney | Indefinite from March 9, 2007 |
Cox, Marlisa R. | Oklahoma City, OK | CPA | Indefinite from April 2, 2007 |
Artis, Paris A. | Newberry, FL | Attorney | Indefinite from April 13, 2007 |
Blackadar, Christine M. | Center Harbor, NH | Attorney | Indefinite from April 13, 2007 |
Brelje, Brian J. | Laguna Beach, CA | CPA | Indefinite from April 13, 2007 |
Decker, Craig A. | Mesa, AZ | Attorney | Indefinite from April 13, 2007 |
House, Stephen M. | Nevada City, CA | CPA | Indefinite from April 13, 2007 |
Laird, James J. | San Ramon, CA | CPA | Indefinite from April 13, 2007 |
Milner, Dennis V. | Dublin, CA | Attorney | Indefinite from April 13, 2007 |
Nutt, Jeremy C. | Forth Worth, TX | Attorney | Indefinite from April 13, 2007 |
Picl, Frank M. | Peoria, IL | Attorney | Indefinite from April 13, 2007 |
Britt, Jerry U. | Mount Olive, NC | CPA | Indefinite from April 19, 2007 |
Lee, Janell M. | Oakland, CA | CPA | Indefinite from April 19, 2007 |
Baker, Sean W. | Elkridge, MD | Attorney | Indefinite from April 30, 2007 |
Brett, Stephen M. | York Beach, ME | Attorney | Indefinite from April 30, 2007 |
Donahue, Richard K. | Lowell, MA | CPA | Indefinite from April 30, 2007 |
Frank, Mack I. | Eunice, LA | Attorney | Indefinite from April 30, 2007 |
Leung, Elsie Y. | Pasadena, CA | CPA | Indefinite from April 30, 2007 |
Pearlman, Stephen E. | Dix Hills, NY | Attorney | Indefinite from April 30, 2007 |
Peer, Jameelah | Waimanalo, HI | Attorney | Indefinite from April 30, 2007 |
Riskowski, Patrick T. | Omaha, NE | Attorney | Indefinite from April 30, 2007 |
Schumacher, Mary M. | Dubuque, IA | Attorney | Indefinite from April 30, 2007 |
DeVaughn, Donald L. | Plainview, MN | Attorney | Indefinite from May 1, 2007 |
Waggle, Stephen L. | Los Banos, CA | CPA | Indefinite from May 24, 2007 |
Nefsky, Melvyn I. | Los Angeles, CA | CPA | Indefinite from June 11, 2007 |
Neuendorf, Louis E. | Sandwich, IL | Attorney | Indefinite from June 11, 2007 |
Thomas, Scott C. | Parker, CO | Attorney | Indefinite from June 11, 2007 |
Todd, Donald J. | South Holland, IL | CPA | Indefinite from June 11, 2007 |
Winrow, Wayne | Emeryville, CA | Attorney | Indefinite from June 11, 2007 |
Cannon, Todd R. | Florence, CO | Attorney | Indefinite from June 12, 2007 |
Hester, Karen H. | Overland Park, KS | Attorney | Indefinite from June 25, 2007 |
Denman, Dwight E. | Dallas, TX | Attorney | Indefinite from June 25, 2007 |
Korcan, Barry | Loretto, PA | CPA | Indefinite from June 25, 2007 |
Lloyd, Max C. | South Jordan, UT | CPA | Indefinite from June 25, 2007 |
White, Lanny R. | Lindon, UT | CPA | Indefinite from June 25, 2007 |
Bjorklund, Dennis A. | Coralville, IA | Attorney | Indefinite from June 28, 2007 |
Noel, Robert | Fairfield, CA | Attorney | Indefinite from June 28, 2007 |
Sanger, Susan L. | Greenwood Village, CO | Attorney | Indefinite from June 28, 2007 |
Shatzen, Robert S. | Beaverton, OR | Attorney | Indefinite from June 28, 2007 |
Stevenson, Albert D. | Olive Branch, MS | CPA | Indefinite from June 28, 2007 |
Van Beek, Andrea | Orange City, IA | Attorney | Indefinite from June 28, 2007 |
Sojcher, Stuart H. | Winchester, MA | Attorney | Indefinite from July 3, 2007 |
Estrada, Severo C. | San Jose, CA | CPA | Indefinite from July 3, 2007 |
Ferguson, Robert E. | Salt Point, NY | Attorney | Indefinite from July 3, 2007 |
Wickenkamp, Mary C. | Denison, TX | Attorney | Indefinite from July 3, 2007 |
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 |
---|---|---|---|
Cettomai, Joseph W. | Rootstown, OH | CPA | Indefinite from April 19, 2007 |
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 |
---|---|---|---|
Haynes, Scott Y. | Valdosta, GA | CPA | March 19, 2007 |
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 |
---|---|---|---|
Lyons, John K. | Dingmans Ferry, PA | Attorney | April 4, 2007 |
Bowman, T. Hardie | Corpus Christi, TX | CPA | May 23, 2007 |
Kofford, Brian T. | Provo, UT | CPA | June 12, 2007 |
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 |
---|---|---|---|
Hancock, William H. | Plant City, FL | April 10, 2007 |
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