Internal Revenue Bulletin:  2003-30 

July 28, 2003 

Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Suspensions, Censures, Disbarments, and Resignations


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.

Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding

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

Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding

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

Consent Suspensions From Practice Before the Internal Revenue Service

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

Expedited Suspensions From Practice Before the Internal Revenue Service

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

Resignations of Enrolled Agents

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

Censure Issued by Consent

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

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