Internal Revenue Bulletin:  2004-46 

November 15, 2004 

Announcement 2004-95

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 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
Sanchez, Wayne L. Derby, KS Attorney Indefinite from July 12, 2004
Gatti, John T. Orlando, FL Enrolled Agent Indefinite from July 16, 2004
Hall, Beverly J. Newberg, OR Enrolled Agent Indefinite from July 26, 2004
Spencer, Robert E. Wilmington, NC Enrolled Agent Indefinite from August 11, 2004
Lebaron, Betty J. Mesa, AZ Enrolled Agent Indefinite from August 17, 2004
Worrell, Douglas Streamwood, IL Attorney Indefinite from August 23, 2004
Singleton, Stan R. Derby, KS Attorney Indefinite from August 30, 2004
Halpern, Barbara Weston, CT CPA Indefinite from September 15, 2004
Johnson, Jeanne M. Hoquiam, WA Enrolled Agent Indefinite from September 27, 2004
Fisher, Robert Holbrook, AZ Enrolled Agent Indefinite from October 5, 2004
Valdez II, Arthur Albuquerque, NM CPA Indefinite from October 19, 2004
Wilshire Jr., Raymond B. Fort Worth, TX Enrolled Agent Indefinite from December 1, 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
Daly, Thomas J. Elmsford, NY CPA Indefinite from August 20, 2004
Jewett, Jerry A. Fremont, OH Attorney Indefinite from September 8, 2004
Kyllo, Harry N. Portland, OR CPA Indefinite from September 9, 2004
Pearl, David S. Reisterstown, MD Attorney Indefinite from September 21, 2004
Graugnard, Paul E. Alexandria, LA Attorney Indefinite from September 21, 2004
Thomas, Robert C. Natchitoches, LA Attorney Indefinite from September 21, 2004
Culver Jr., Allan J. Bel Air, MD Attorney Indefinite from September 21, 2004
Christovich, Michael New Orleans, LA Attorney Indefinite from September 27, 2004
Turner, Haiden W. Farmers Branch, TX CPA Indefinite from September 27, 2004
Tuttle, Heidi Unionville, CT Attorney Indefinite from September 27, 2004
Oberhauser Jr., Louis Wayzata, MN Attorney Indefinite from September 27, 2004
Nelson, John A. Wilmar, MN Attorney Indefinite from September 27, 2004
Judd Jr., John K. Taft, CA CPA Indefinite from September 30, 2004
McGrady, Michael S. Hankins, NY Attorney Indefinite from October 1, 2004
Wahl-Taylor, Kimberly Council Bluffs, IA Attorney Indefinite from October 4, 2004
Haneberg III, Elmer C.W. Chicago, IL Attorney Indefinite from October 6, 2004
McDonald, Michael G. Methuen, MA Attorney Indefinite from October 6, 2004
Mason Jr., Maurice Dracut, MA Attorney Indefinite from October 6, 2004
Aaron, Stanley R. Baton Rouge, LA Attorney Indefinite from October 6, 2004
McFarland, Sheila E. Chicago, IL Attorney Indefinite from October 6, 2004
Deutchman, Murray L. Barnesville, MD Attorney Indefinite from October 6, 2004
Wolfert, Marvin L. Foxboro, MA Attorney Indefinite from October 6, 2004
Andricopoulos, Maureen Chelmsford, MA Attorney Indefinite from October 6, 2004
Ezuruike, Maurice Austin, TX Attorney Indefinite from October 6, 2004
Jones, Thomas C. Dekalb, IL Attorney Indefinite from October 6, 2004
Yopp, L. Gregory Louisville, KY Attorney Indefinite from October 6, 2004
Waples, Alan N. Burlington, IA Attorney Indefinite from October 6, 2004
Ghitelman, Gayle S. Brookline, MA Attorney Indefinite from October 6, 2004
Bulas Jr., Luis Hollywood, FL Enrolled Agent Indefinite from October 15, 2004
Earl, Thomas J. Moses Lake, WA Attorney Indefinite from October 8, 2004
George, Gary R. Milwaukee, WI Attorney Indefinite from October 8, 2004
Jordan, David M. San Antonio, TX Attorney Indefinite from October 8, 2004
Young III, George G. Havertown, PA Attorney Indefinite from October 8, 2004
Tanner, Martin Salt Lake City, UT Attorney Indefinite from October 8, 2004
Jensen, Georg Cheyenne, WY Attorney Indefinite from October 8, 2004
Slowiaczek, Peter A. Lakewood, WA Attorney Indefinite from October 8, 2004
Fennell, David E. New Castle, WA Attorney Indefinite from October 8, 2004
Gish, Robert Basin, WY Attorney Indefinite from October 8, 2004
Ramirez, Silverio Roselle, NJ Attorney Indefinite from October 8, 2004
Flaherty, Patrick J. Traverse City, MI CPA Indefinite from October 19, 2004
Vanden Berg, Steven Mason City, IA Attorney Indefinite from October 25, 2004
Johnson, Jamis M. Salt Lake City, UT Attorney Indefinite from October 25, 2004
Braskey, James F. Frostburg, MD Attorney Indefinite from October 25, 2004
Mills, Laurence A. Wellesley, MA Attorney Indefinite from October 26, 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
Dayandayan, Angel Y. Irvine, CA Enrolled Agent July 27, 2004
Summers, Todd W. Stockton, CA Enrolled Agent August 10, 2004
Barrett Sr., Jeffrey J. Catskill, NY CPA August 31, 2004
Davis, Charles W. San Francisco, CA Enrolled Agent September 28, 2004
Giles, Benjamin M. Wichita, KS CPA September 30, 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
Lim, Edgar E. St. Louis, MO Attorney August 2, 2004 to July 31, 2007

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
Gleason, Daniel J. Franklin, TN September 30, 2004

Consent Disbarment 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
Fort, Gala J. Las Vegas, NV CPA Indefinite from October 19, 2004

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