Internal Revenue Bulletin:  2005-10 

March 7, 2005 

Announcement 2005-15

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
O'Connell, Anthony G. Revere, MA CPA Indefinite from January 5, 2005

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
McCarthy III, William P. Sacramento, CA Enrolled Agent September 12, 2004 to March 10, 2006
Deen, Mae T. Salinas, CA Enrolled Agent October 18, 2004 to April 16, 2006
Adams Jr., Joseph T. Philadelphia, PA Enrolled Agent December 1, 2004 to May 29, 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
Cornelius, Gerald K. Ventura, CA Enrolled Agent Indefinite from September 15, 2004
Janus, Stephen E. Michigan City, IN CPA Indefinite from October 25, 2004
Arotsky, Marvin A. New Haven, CT CPA Indefinite from December 1, 2004
Penta, Richard Hamilton, MA CPA Indefinite from January 1, 2005
Bedell, Michael F. Ridge, NY CPA Indefinite from January 7, 2005
Nussbaum, Jerrold Annapolis, MD Attorney Indefinite from April 15, 2005

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
Whitworth, Douglas D. Houston, TX CPA Indefinite from October 28, 2004
Lindberg, William D. Costa Mesa, CA CPA Indefinite from November 4, 2004
Tompkins, Thomas M. Chickasaw, AL Attorney Indefinite from November 4, 2004
Peterson Jr., Theodore E Charlotte, NC CPA Indefinite from November 4, 2004
Gassiott, William E. Cypress, TX CPA Indefinite from November 4, 2004
Wagar Jr., John E. Lafayette, LA Attorney Indefinite from November 9, 2004
Fiore, Owen G. Kooskia, ID Attorney Indefinite from November 30, 2004
O’Keefe, Michael H. Beaumont, TX Attorney Indefinite from November 30, 2004
Ivker, Richard N. Waltham, MA Attorney Indefinite from November 30, 2004
Jones, Edwin A. Robards, KY Attorney Indefinite from November 30, 2004
Landis, John C. Drexel Hill, PA Attorney Indefinite from November 30, 2004
Cushman, Christopher A. Kansas City, MO Attorney Indefinite from November 30, 2004
Weiner, Alan S. Rockville, MD Attorney Indefinite from November 30, 2004
Virdone, Peter P. Kailua, HI CPA Indefinite from November 30, 2004
Doherty, Paul M. N. Billerica, MA Attorney Indefinite from December 3, 2004
Carney, Kevin F. Woburn, MA Attorney Indefinite from December 3, 2004
Greiner, Thomas Cleveland, OH Attorney Indefinite from December 8, 2004
Wertis, Richard L. Garden City, NY Attorney Indefinite from December 10, 2004
Southerland, Harry L. Raeford, NC Attorney Indefinite from December 10, 2004
Chestnutt, A. Johnson Fayetteville, NC CPA Indefinite from December 13, 2004
Heald, Arthur A. Saint Albans, VT Attorney Indefinite from December 10, 2004
Culliton, James M. Santa Clarita, CA Attorney Indefinite from December 15, 2004
Juarez, Michael G. Douglas, AZ Attorney Indefinite from December 15, 2004
Clark, Carroll A. Mesa, AZ Attorney Indefinite from December 15, 2004
Creque, George A Willow Springs, CA Attorney Indefinite from December 15, 2004
Younts, Roger W. Lexington, NC CPA Indefinite from December 15, 2004
Kluge, David R. Sheridan, OR Attorney Indefinite from December 15, 2004
Fanaras, Andrew R. Haverhill, MA Attorney Indefinite from December 15, 2004
Murphy, Patrick B. Alhambra, CA Attorney Indefinite from December 20, 2004
Mills, Stuart B. Pender, NE Attorney Indefinite from December 20, 2004
North, Gerald D.W. Chicago, IL Attorney Indefinite from December 20, 2004
Nickel, Warren J. Tinley Park, IL Attorney Indefinite from December 20, 2004
Gray, Douglas C. Dover, NH Attorney Indefinite from December 20, 2004
Emmons, Kyle D. Columbia, MO Attorney Indefinite from December 20, 2004
Velella, Guy J. Bronx, NY Attorney Indefinite from December 30, 2004
Ginn, Jeffrey S. Lexington, KY CPA Indefinite from January 25, 2005
Grenrood Jr., Bernard West Monroe, LA Attorney Indefinite from January 25, 2005
Tehin Jr., Nikolai San Francisco, CA Attorney Indefinite from January 25, 2005
Kemper, Morris B. Alameda, CA Attorney Indefinite from January 25, 2005
Harrison, John S. Oakland, CA Attorney Indefinite from January 25, 2005
Mangurten, Irvin B. Buffalo Grove, IL CPA Indefinite from January 27, 2005
Zivin, Mitchell W. Long Grove, IL Attorney Indefinite from February 7, 2005
Zdon, John N. Chicago, IL Attorney Indefinite from February 7, 2005
Lokietz, David S. Mount Dora, FL CPA Indefinite from February 7, 2005
Heldrich Jr., Gerard C. Lincolnshire, IL Attorney Indefinite from February 7, 2005
Whitaker, Paul M. Albany, NY Attorney Indefinite from February 18, 2005
Blake, Linda D. Bellvale, NY Attorney Indefinite from February 18, 2005
Smith, H. Paul San Antonio, TX Attorney Indefinite from February 18, 2005
Atwood, Adina A. Ardmore, OK Attorney Indefinite from February 18, 2005
Sablone Jr., Francis R. Old Lyme, CT Attorney Indefinite from February 18, 2005
Phelps, S. Don Olympia, WA Attorney Indefinite from February 18, 2005
Davidson, Frazier Bronx, NY Attorney Indefinite from February 18, 2005

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
Dorris, Virginia A. Bradenton, FL Enrolled Agent December 14, 2004
Mackey, Glen N. Roanoke, VA Attorney December 21, 2004

More Internal Revenue Bulletins