Internal Revenue Bulletin:  2004-6 

February 9, 2004 

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
Baxley II, Milton Gainesville, FL CPA October 24, 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
Nietupski, John E. Springfield, MA Enrolled Agent Indefinite from October 15, 2005
Roberts, Dennis C. Oklahoma City, OK Attorney Indefinite from October 27, 2003
Waldo-Grant, Barbara A. Grand Rapids, MI Enrolled Agent Indefinite from November 1, 2003
Naylor, Dale C. El Cajon, CA Enrolled Agent Indefinite from November 12, 2003
Schlude, Richard M. Wilkes Barre, PA Enrolled Agent Indefinite from November 19, 2003
Stern, Samuel L. Robbinsdale, MN Attorney Indefinite from November 19, 2003
Robles, Michael Dallas, TX CPA Indefinite from December 1, 2003
Young Jr., Donald A. Redondo Beach, CA Enrolled Agent December 1, 2003 to August 31, 2004
Hitchcock, William C. Irvine, CA Enrolled Agent Indefinite from December 30, 2003
Willms, Bryant E. Lee Summit, MO Enrolled Agent January 1, 2004 to December 31, 2004

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
Greene, Marvin Chicago, IL CPA Indefinite from October 21, 2003
Bolusky, Eric B. Perkins, OK Attorney Indefinite from October 21, 2003
Crutchfield Jr., Ernest Latty, OH Enrolled Agent Indefinite from October 21, 2003
Covey, Charles Gladstone, MO CPA Indefinite from October 23, 2003
Prosperi, Arnold P. Jupiter Island, FL Attorney Indefinite from November 24, 2003
Lucas, Christopher Overland Park, KS Attorney Indefinite from November 24, 2003
Ramsey, Henry A. Burnet, TX CPA Indefinite from December 15, 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
Pettyplace, Edward F. Sacramento, CA   January 30, 2004

More Internal Revenue Bulletins