Internal Revenue Bulletin:  2003-48 

December 1, 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.

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
Loy, Michael F. Pittsburgh, KS CPA July 23, 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 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
Gillis, Robert F. Jacksonville, FL Enrolled Agent July 1, 2003 to January 31, 2004
Ziedins, Aivars Castle Rock, CO Enrolled Agent Indefinite from July 1, 2003
A. N. Hebesha Visalia, CA Enrolled Agent Indefinite from July 11, 2003
Stafford, Robert M. Allston, MA CPA Indefinite from July 14, 2003
Carnahan, Larry K. Ashland, KY Attorney Indefinite from July 18, 2003
McAlarney, Nancy A. Kissimmee, FL Enrolled Agent Indefinite from July 24, 2003
Rahman, Ernest Melville, NY Enrolled Agent Indefinite from July 31, 2003
Oleksy, Dennis L. Cary, IL Enrolled Agent Indefinite from August 12, 2003
Witti, Mary E. Boulder City, NV Enrolled Agent Indefinite from September 1, 2003
Lau, Willie Howell, NJ Enrolled Agent Indefinite from September 1, 2003
Couch, Leslie L. Kihei, HI Enrolled Agent Indefinite from September 5, 2003
Khoudary, Nicholas East Brunswick, NJ Enrolled Agent Indefinite from September 15, 2003
Solomon, Dorothy Los Angeles, CA Enrolled Agent Indefinite from October 6, 2003
McMahon, Angela Toms River, NJ Enrolled Agent Indefinite from October 20, 2003
Lee, Chun Hyong Lakewood, WA CPA Indefinite from October 22, 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
Daniels, Mario Flint, MI CPA Indefinite from September 4, 2003
Hertz, Kevin McAllen, TX CPA Indefinite from October 1, 2003
Roselli, Antonio Topsfield, MA CPA Indefinite from October 17, 2003
Moran, Maxine C. San Clemente, CA CPA Indefinite from October 17, 2003
Muscio, Richard J. Solana Beach, CA CPA Indefinite from October 17, 2003
Yates, James L. LaPlata, MD CPA Indefinite from October 21, 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
Haynes, Gwenivar L. Ellenwood, GA Enrolled Agent August 1, 2003
Ritchie, Donald Milton, MA Enrolled Agent September 3, 2003
Bagley, Haywood Vista, CA Enrolled Agent September 4, 2003
Book, Robert L. Plymouth, MN Enrolled Agent September 15, 2003

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