Internal Revenue Bulletin:  2004-22 

June 1, 2004 

Announcement 2004–49

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.

Consent Disbarments 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 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
Ranes III, Wesse C. Annapolis, MD CPA Indefinite from May 1, 2004

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
Montgomery, Goldie L. Lancaster, CA Enrolled Agent Indefinite from February 1, 2004
Frost, Charles L. San Antonio, TX Enrolled Agent Indefinite from February 1, 2004
Briggs, John W. Sayville, NY Enrolled Agent February 10, 2004 fromAugust 8, 2004
Lahman, Gary M. Ft. Collins, CO Enrolled Agent Indefinite from February 12, 2004
Stanny, Gertrude M. South Lyon, MI Enrolled Agent Indefinite from March 1, 2004
Millar, Mark Tall Timbers, MD Enrolled Agent Indefinite from March 1, 2004
Murray, Maureen E. Naugatuck, CT Enrolled Agent Indefinite from March 1, 2004
Keith, James S. Imperial Beach, CA Enrolled Agent March 2, 2004 from June 30, 2004
Zelek, Linda S. Moultonboro, NH CPA Indefinite from March 4, 2004
Gilpin, Charles H. San Leandro, CA Enrolled Agent Indefinite from March 5, 2004
Smith, Sean M. Silver Spring, MD Enrolled Agent Indefinite from March 15, 2004
Morelini, Wayne C. Modesto, CA Enrolled Agent Indefinite from March 15, 2004
Bower, Jay Redmond, OR Enrolled Agent Indefinite from March 16, 2004
Lynn, Celia M. Locust Grove, VA Enrolled Agent Indefinite from April 1, 2004
Swantz Jr., H. E. San Diego, CA Enrolled Agent Indefinite from April 6, 2004
Hart, David A. Lake Zurich, IL Enrolled Agent Indefinite from April 8, 2004
Lau, Dennis K.M. Honolulu, HI Enrolled Agent Indefinite from April 20, 2004
Lentz, Carole Mastic, NY Enrolled Agent Indefinite from April 23, 2004
Goble, Dennis R. Valparaiso, IN CPA Indefinite from April 26, 2004
Rivera, Eduardo M. Torrence, CA Attorney May 1, 2004 to October 29, 2006
Grant, Elaine C. Woodway, WA Enrolled Agent May 1, 2004 to October 31, 2004
Bell, Don Grand Junction, CO Enrolled Agent Indefinite from May 1, 2004
Cohick, Jeffrey S. Newville, PA Enrolled Agent May 1, 2004 from October 30, 2004
Candelario, Alexander Cabins, WV CPA Indefinite from February 1, 2004
Riener, Richard St. Paul, MN Attorney Indefinite from March 1, 2004
Dunkle, Clark Carlisle, PA CPA Indefinite from March 15, 2004
Bailey, Donald D. Tucson, AZ CPA Indefinite from March 18, 2004
Hill, Donald R. Clinchco, VA CPA Indefinite from April 1, 2004
Bergeson, Nancy Inver Grove Hghts, MN CPA Indefinite from April 14, 2004
Reese, Kenneth J. Nebraska City, NE CPA Indefinite from April 15, 2004
Coates, Marsden S. Baltimore, MD Attorney Indefinite from April 15, 2004
Schaefer, Robert J. Moorhead, MN Attorney Indefinite from April 20, 2004
Mills, Stuart B. Pender, NE Attorney Indefinite from May 1, 2004
Harris-Smith, Bridgette Silver Spring, MD Attorney Indefinite from May 3, 2004
Janousek, Donald R. Omaha, NE Attorney Indefinite from May 3, 2004
Williams, Gary W. Diamond Bar, CA CPA Indefinite from May 3, 2004
Demaio, Louis J. Bel Air, MD Attorney Indefinite from May 3, 2004
Miller, Frederick C. Cedar Hill, TX CPA Indefinite from May 15, 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
Montgomery, Goldie L. Lancaster, CA Enrolled Agent Indefinite from February 1, 2004
Frost, Charles L. San Antonio, TX Enrolled Agent Indefinite from February 1, 2004
Briggs, John W. Sayville, NY Enrolled Agent February 10, 2004 fromAugust 8, 2004
Lahman, Gary M. Ft. Collins, CO Enrolled Agent Indefinite from February 12, 2004
Stanny, Gertrude M. South Lyon, MI Enrolled Agent Indefinite from March 1, 2004
Millar, Mark Tall Timbers, MD Enrolled Agent Indefinite from March 1, 2004
Murray, Maureen E. Naugatuck, CT Enrolled Agent Indefinite from March 1, 2004
Keith, James S. Imperial Beach, CA Enrolled Agent March 2, 2004 from June 30, 2004
Zelek, Linda S. Moultonboro, NH CPA Indefinite from March 4, 2004
Gilpin, Charles H. San Leandro, CA Enrolled Agent Indefinite from March 5, 2004
Smith, Sean M. Silver Spring, MD Enrolled Agent Indefinite from March 15, 2004
Morelini, Wayne C. Modesto, CA Enrolled Agent Indefinite from March 15, 2004
Bower, Jay Redmond, OR Enrolled Agent Indefinite from March 16, 2004
Lynn, Celia M. Locust Grove, VA Enrolled Agent Indefinite from April 1, 2004
Swantz Jr., H. E. San Diego, CA Enrolled Agent Indefinite from April 6, 2004
Hart, David A. Lake Zurich, IL Enrolled Agent Indefinite from April 8, 2004
Lau, Dennis K.M. Honolulu, HI Enrolled Agent Indefinite from April 20, 2004
Lentz, Carole Mastic, NY Enrolled Agent Indefinite from April 23, 2004
Goble, Dennis R. Valparaiso, IN CPA Indefinite from April 26, 2004
Rivera, Eduardo M. Torrence, CA Attorney May 1, 2004 to October 29, 2006
Grant, Elaine C. Woodway, WA Enrolled Agent May 1, 2004 to October 31, 2004
Bell, Don Grand Junction, CO Enrolled Agent Indefinite from May 1, 2004
Cohick, Jeffrey S. Newville, PA Enrolled Agent May 1, 2004 from October 30, 2004
Candelario, Alexander Cabins, WV CPA Indefinite from February 1, 2004
Riener, Richard St. Paul, MN Attorney Indefinite from March 1, 2004
Dunkle, Clark Carlisle, PA CPA Indefinite from March 15, 2004
Bailey, Donald D. Tucson, AZ CPA Indefinite from March 18, 2004
Hill, Donald R. Clinchco, VA CPA Indefinite from April 1, 2004
Bergeson, Nancy Inver Grove Hghts, MN CPA Indefinite from April 14, 2004
Reese, Kenneth J. Nebraska City, NE CPA Indefinite from April 15, 2004
Coates, Marsden S. Baltimore, MD Attorney Indefinite from April 15, 2004
Schaefer, Robert J. Moorhead, MN Attorney Indefinite from April 20, 2004
Mills, Stuart B. Pender, NE Attorney Indefinite from May 1, 2004
Harris-Smith, Bridgette Silver Spring, MD Attorney Indefinite from May 3, 2004
Janousek, Donald R. Omaha, NE Attorney Indefinite from May 3, 2004
Williams, Gary W. Diamond Bar, CA CPA Indefinite from May 3, 2004
Demaio, Louis J. Bel Air, MD Attorney Indefinite from May 3, 2004
Miller, Frederick C. Cedar Hill, TX CPA Indefinite from May 15, 2004

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
Friedman, Milton G. Ft. Lauderdale, FL CPA December 30, 2003
Stevens, William E. Omaha, NE CPA February 13, 2004
Turner, Mark A. Cincinnati, OH CPA February 25, 2004
Rath, Dorris A. Bradenton, FL Enrolled Agent March 9, 2004
Damiano, Lisa South Windsor, CT Enrolled Agent March 9, 2004
Silbiger, Arnold R. Baltimore, MD Attorney March 11, 2004
Farwell, Nancy K. Citrus Heights, CA Enrolled Agent April 5, 2004
Dembrowski, Karen E. Encino, CA CPA April 13, 2004

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