Internal Revenue Bulletin:  2005-32 

August 8, 2005 

Announcement 2005-48

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
Harrison, John S. Oakland, CA Attorney Indefinite from January 25, 2005
Newkirk, Stephon Winterville, NC CPA Indefinite from February 8, 2005
Goldman, Mark L. East Meadow, NY Attorney Indefinite from February 18, 2005
Johnston, H. James Knoxville, TN CPA Indefinite from March 16, 2005
Gapp, Edward J. Greenwich, CT CPA Indefinite from March 28, 2005
Rowland, Mark C. Westlake, OH CPA Indefinite from April 11, 2005
French Jr., Paul C. Bangor, MI CPA Indefinite from April 25, 2005
Mynsberge, Richard C. Mishawaka, IN CPA Indefinite from May 1, 2005
Specht Jr., Henry F. N. Myrtle Beach, SC CPA Indefinite from May 1, 2005
Sostarich, Mark E. S. Milwaukee, WI Attorney Indefinite from May 1, 2005
Gasa, William M. Winfield, IL Enrolled Agent Indefinite from June 1, 2005
Leisure, Sally R. Portland, OR Attorney Indefinite from June 9, 2005
Tuerk Jr., Carl E. Annapolis, MD Attorney Indefinite from July 1, 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
Hawkins, Nicholas G. Harrods Creek, KY Attorney Indefinite from February 11, 2005
Richey, Michael L. Girardeau, MO Attorney Indefinite from February 11, 2005
Brown, Calvin D. Dallas, TX CPA Indefinite from February 16, 2005
Bell, James M. Bandera, TX CPA Indefinite from February 23, 2005
Fedynshyn, Michael P. Broomfield, CO Attorney Indefinite from February 23, 2005
Harris, Ross Pikeville, KY Attorney Indefinite from February 23, 2005
Tehin Jr., Nikolai San Francisco, CA Attorney Indefinite from March 7, 2005
Ballance, Frank W. Warrenton, NC Attorney Indefinite from March 7, 2005
Jacob, Arthur F. Sykesville, MD Attorney Indefinite from March 8, 2005
Hefley, Lee D. Burleson, TX CPA Indefinite from March 8, 2005
Beswick, Robert H. Encino, CA Attorney Indefinite from March 8, 2005
Scarpello, Joseph R. Tustin, CA CPA Indefinite from March 8, 2005
Machado, Lazaro J. Santa Ana, CA Attorney Indefinite from March 8, 2005
McKnew, Donna K. Ashland, KY Attorney Indefinite from March 8, 2005
Yarno Jr., William Lafayette, LA Attorney Indefinite from March 8, 2005
Walker, Frank O. Bay City, TX CPA Indefinite from March 8, 2005
Kafkas, Demetrios G. Tewksbury, MA Attorney Indefinite from March 8, 2005
Scott, Bertram A. Brooklyn, NY Attorney Indefinite from March 8, 2005
Templeton, Robert L. Ashland, KY Attorney Indefinite from March 8, 2005
Christopher, Nathan H. Salisbury, MD Attorney Indefinite from March 8, 2005
Willingham, Nathaniel J. Jacksonville, NC Attorney Indefinite from March 8, 2005
Anderson, Brett I. Des Moines, IA Attorney Indefinite from March 8, 2005
Broderick, Thomas F. Somerville, MA Attorney Indefinite from March 14, 2005
Peoples, Brendan K. Ft. Worth, TX CPA Indefinite from March 15, 2005
Tidmore, J. Todd Addison, TX CPA Indefinite from March 15, 2005
Cox, Patricia A. Victoria, TX CPA Indefinite from March 15, 2005
Rogers, Fred Mansfield, LA CPA Indefinite from March 15, 2005
Bridgeforth, Wyvonnia Oak Park, IL Attorney Indefinite from March 15, 2005
Bruce, Donna M. Athens, AL CPA Indefinite from March 18, 2005
Teske, David S. Seattle, WA Attorney Indefinite from March 18, 2005
Cobb Jr., Wayne H. Kaufman, TX Attorney Indefinite from March 18, 2005
Swindell IV, Lewis H. Avondale, AZ Attorney Indefinite from March 18, 2005
Murr, Mark D. Houston, TX Attorney Indefinite from March 18, 2005
Nip, Raymond A.C. Honolulu, HI CPA Indefinite from March 18, 2005
Asbury, Lloyd T. Jacksonville, FL Attorney Indefinite from March 18, 2005
Lowell, Melinda E. New York, NY Attorney Indefinite from March 18, 2005
Rub, Lawrence P. Glenwood, MD CPA Indefinite from March, 18, 2005
Fagan, Charles G. Severna Park, MD CPA Indefinite from March 21, 2005
Lewis, Larry L. Woodbridge, VA Attorney Indefinite from March 28, 2005
Mpi, Afoma M. Peoria, IL Attorney Indefinite from March 30, 2005
Gross, Hyath B. Schenectady, NY Attorney Indefinite from April 1, 2005
Zick, Terry T. Wrightville Beach, NC Attorney Indefinite from April 1, 2005
Atlas, Joan M. Philadelphia, PA Attorney Indefinite from April 4, 2005
Rider, Lawrence C. Boulder, CO Attorney Indefinite from April 5, 2005
Eller, Scott D. Frisco, TX CPA Indefinite from April 6, 2005
Brenton, Robert O. Overland Park, KS CPA Indefinite from April 6, 2005
Folks, Lloyd C. Kinston, NC CPA Indefinite from April 6, 2005
Suckling, John R. San Marcos, CA CPA Indefinite from April 6, 2005
Pulito, James P. Phoenix, AZ CPA Indefinite from April 6, 2005
Garcia, Felix D. Auroa, CO Attorney Indefinite from April 6, 2005
Wentzel, Gerald L. Bloomingdale, IL CPA Indefinite from April 14, 2005
Williams, David W. Simpsonville, KY Attorney Indefinite from April 19, 2005
Sykes III, Bernard G. Riviera Beach, FL Attorney Indefinite from April 19, 2005
Hambrick Jr., J. C. Branson, MO Attorney Indefinite from April 19, 2005
Adams, David M. Charleston, SC Attorney Indefinite from April 19, 2005
Richardson, Jon M. Danville, IL Attorney Indefinite from April 19, 2005
Rose, Shaun H. Baltimore, MD Attorney Indefinite from April 19, 2005
Tanner, Fred L. Bowling Green, KY Attorney Indefinite from April 19, 2005
Perry, David W. Reading, MA Attorney Indefinite from April 19, 2005
Fleming, Bruce D. Council Bluffs, IA Attorney Indefinite from April 19, 2005
Healy, Paul J. Pembroke, MA Attorney Indefinite from April 19, 2005
Kaczynski, Ronald C. Andover, MA Attorney Indefinite from April 19, 2005
Whalley, Lester F. Yorba Linda, CA Attorney Indefinite from April 27, 2005
Tanner, Max Las Vegas, NV Attorney Indefinite from May 3, 2005
Blackwell, Johnny L. Fayetteville, NC CPA Indefinite from May 3, 2005
Szer, Steven Fort Mill, SC CPA Indefinite from May 3, 2005
Chinn, David P. Louisville, KY Attorney Indefinite from May 9, 2005
Bille, Anthony J. Hopkinton, MA Attorney Indefinite from May 16, 2005
Dotson, Lewis S. Mattoon, IL Attorney Indefinite from May 16, 2005
Palmer, Philip B. Chubbuck, ID Attorney Indefinite from May 16, 2005
Wolterbeek, Mark E. Rindge, NH Attorney Indefinite from May 31, 2005
James III., Charles M. Cheverly, MD Attorney Indefinite from May 31, 2005
Jorgensen, Allen C. Redlands, CA Attorney Indefinite from June 2, 2005
Brisbon, Brenda C. Baltimore, MD Attorney Indefinite from June 7, 2005
Gilroy, John M. Waterloo, NE Attorney Indefinite from June 7, 2005
Relphorde, Colin B. Homewood, IL Attorney Indefinite from June 7, 2005
Pomeroy, John S. Dedham, MA Attorney Indefinite from June 7, 2005
Gonick, Richard S. Ipswich, MA Attorney Indefinite from June 7, 2005
Curran, Martin J. Manchester, NH Attorney Indefinite from June 7, 2005
Koenigsdorf, Keith B. Overland Park, KS Attorney Indefinite from June 7, 2005
Jambor, Daniel F. St. Paul, MN Attorney Indefinite from June 7, 2005
LaFont Jr., Henry J. Lockport, LA Attorney Indefinite from June 7, 2005
Janosik, Dennis M. Parma, OH CPA Indefinite from June 9, 2005
Carter, Evalyn R. Calera, OK CPA Indefinite from June 9, 2005
Chasnoff, Joel Gaithersburg, MD Attorney Indefinite from June 9, 2005
O’Keefe, Michael E. Oak Park, CA Attorney Indefinite from June 9, 2005
Wilkes, Richard C. Bowbells, ND Attorney Indefinite from June 9, 2005
Rogers, Reginald J. Bowie, MD Attorney Indefinite from June 9, 2005
Hindley, Charles T. Colton, CA Attorney Indefinite from June 9, 2005
Morgan, Wendy B. Scotts Valley, CA Attorney Indefinite from June 9, 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
Cahill, Gary Shelton, CT Attorney January 27, 2005 to January 26, 2008
Banks, Jean R. Van Nuys, CA Enrolled Agent March 8, 2005 to December 7, 2006

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
Borden Kathleen Bluffton, SC Attorney May 11, 2005
Williamson, Debra Long Beach, CA CPA June 3, 2005

More Internal Revenue Bulletins