Internal Revenue Bulletin:  2004-35 

August 30, 2004 

Announcement 2004-63

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
Banister, Joseph R. San Jose, CA CPA June 25, 2004

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
Stukes, Donald A. Pound Ridge, NY CPA May 13, 2004 to May 11, 2005
Moore, Earl Riverview, FL CPA March 26, 2004 to March 24, 2006

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
Bell, Don W. Grand Junction, CO Enrolled Agent Indefinite from April 1, 2004
Lentz, Carole A. Mastic, NY Enrolled Agent Indefinite from April 23, 2004
Cummiskey Jr., Edward R. Warwick, NY Enrolled Agent Indefinite from April 23, 2004
Goble, Dennis R. Valparaiso, IN CPA Indefinite from April 26, 2004
Grant, Elaine C. Woodway, WA Enrolled Agent May 1, 2004 to October 31, 2004
Rivera, Eduardo M. Torrence, CA Attorney May 1, 2004 to October 29, 2006
Masengale, Thomas J. Indianapolis, IN Enrolled Agent Indefinite from May 1, 2004
Cohick, Jeffrey S. Newville, PA Enrolled Agent May 1, 2004 to October 30, 2004
Bach, Royce E. Deer Park, TX Enrolled Agent Indefinite from May 27, 2004
McMillin, Juanell Austin, TX Enrolled Agent Indefinite from May 28, 2004
Silva, Hesmeregildo V. Livermore, CA Enrolled Agent Indefinite from May 28, 2004
Grossman, Richard Durham, NC Attorney Indefinite from June 1, 2004
Schnieders, Joseph A. St. Louis, MO Enrolled Agent Indefinite from June 1, 2004
Rahn, Miriam C. Hutchinson, MN Enrolled Agent Indefinite from June 8, 2004
Tarantur, Dale B. Glenview, IL CPA Indefinite from June 15, 2004
Derby, Mark West Newton, MA CPA Indefinite from June 15, 2004
Miller, Winfred J. Harrisonburg, VA CPA Indefinite from June 30, 2004
Croom, John A. Austin, TX CPA Indefinite from July 1, 2004
Dion, Paul Middletown, RI CPA Indefinite from July 8, 2004
Todd, Debra R. Leander, TX Enrolled Agent Indefinite from August 30, 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
Somerville, Sally L. Havre de Grace, MD Attorney Indefinite from May 3, 2004
Simon, Laurence M. Englishtown, NJ CPA Indefinite from May 10, 2004
Taylor, Joelle T. Carolina Beach, NC CPA Indefinite from May 10, 2004
Becker, Joseph C. Austin, TX CPA Indefinite from May 10, 2004
Maffongelli Jr., Joseph Montclair, NJ Attorney Indefinite from May 10, 2004
Lence, John A. Kalispell, MT CPA Indefinite from May 21, 2004
McWade, Kenneth W. Kaliua, HI Attorney Indefinite from June 9, 2004
Sims, William A. Sausalito, CA Attorney Indefinite from June 9, 2004
Sommer, Peter J. Baltimore, MD Attorney Indefinite from June 21, 2004
Eisenberg, Alan D. Whitefish Bay, WI Attorney Indefinite from June 21, 2004
Litwin, Martin E. Highland Park, IL Attorney Indefinite from June 21, 2004
Kiernat, Bruce E. St. Paul, MN Attorney Indefinite from July 1, 2004

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 Date
Murphy, Claire A. Viera, FL May 10, 2004
Murphy, John W. Viera, FL May 10, 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
Clifton, Michael J. Augusta, KS CPA May 12, 2004
Flaherty, Patrick J. Traverse City, MI CPA May 19, 2004
Monroy, Frances Petaluma, CA Enrolled Agent May 27, 2004
Pearson, Michael N. Houston, TX Enrolled Agent June 7, 2004

More Internal Revenue Bulletins