Internal Revenue Bulletin:  2005-45 

November 7, 2005 

Announcement 2005-76

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 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 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
Reagan, John Cortland, NY CPA Indefinite from June 24, 2005
Harris, Alexander W. Chicago, IL Attorney July 1, 2005 to December 31, 2005
Belush, Glen J. Monroe, CT CPA Indefinite from July 15, 2005
Lamont, Alice Atlanta, GA CPA Indefinite from July 15, 2005
Morse, Kyle K. Bedford, TX CPA Indefinite from July 22, 2005
Duggan Jr., Joseph A. Jacksonville, OR Enrolled Agent Indefinite from August 1, 2005
Harper, Ivan Brooklyn, NY CPA Indefinite from August 15, 2005
Bandy, Robert M. Tyler, TX Attorney Indefinite from August 24, 2005
Peterson, Stanley Springfield, PA CPA Indefinite from August 26, 2005
Shorten, Judy Vacaville, CA Enrolled Agent Indefinite from September 1, 2005
Watkins, David E. Shelbyville, IN Enrolled Agent Indefinite from September 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
Leong, Thomas S. Honolulu, HI Attorney Indefinite from July 11, 2005
Clark, Mark S. Tucson, AZ Attorney Indefinite from July 11, 2005
Hudspeth, George E. St. Louis, MO Attorney Indefinite from July 11, 2005
Dodd, Alan F. Westborough, MA Attorney Indefinite from July 11, 2005
Crews, James F. Tipton, MO Attorney Indefinite from July 11, 2005
Luparella, Joseph Hoboken, NJ CPA Indefinite from July 13, 2005
Deutchman, Murray Barnesville, MD Attorney Indefinite from July 13, 2005
Cozier, Clifford G. Englewood, CO Attorney Indefinite from July 13, 2005
Segall, Steven M. Denver, CO Attorney Indefinite from July 14, 2005
Richardson, Bruce Reisterstown, MD Attorney Indefinite from July 15, 2005
Parsley, Jeffrey A. Englewood, CO Attorney Indefinite from July 15, 2005
Wyrick, Richard L. Hanford, CA Attorney Indefinite from July 15, 2005
Coates, Marsden S. Baltimore, MD Attorney Indefinite from July 15, 2005
McCampbell, Daniel Chico, CA Attorney Indefinite from July 15, 2005
Ralston, Ronald G. Fairmount, GA CPA Indefinite from July 18, 2005
Friemann, Robert F. Huntington Bay, NY CPA Indefinite from July 18, 2005
Friedman, Milton G. Ft. Lauderdale, FL CPA July 25, 2005 to January 24, 2007
Acheampong, Robert Columbus, OH CPA Indefinite from July 26, 2005
Elias, Robert F. Canfield, OH Attorney Indefinite from July 27, 2005
Stover, Kathy A. Topeka, KS Attorney Indefinite from July 29, 2005
Leffler, Fredric D. Columbia, MD Attorney Indefinite from July 29, 2005
Harmon, Anthony N. Batavia, IL Attorney Indefinite from July 29, 2005
Hames, David H. Dallas, TX CPA Indefinite from August 2, 2005
Au, Ronald G.S. Honolulu, HI Attorney Indefinite from August 9, 2005
Tilton Jr., George H. Denver, CO Attorney Indefinite from August 12, 2005
Spalsbury Jr., Clark Estes Park, CO Attorney Indefinite from August 12, 2005
Brockman, Louis R. Dallas, TX CPA Indefinite from August 12, 2005
Hill, Richard B. Kernersville, NC CPA Indefinite from August 12, 2005
Rosenberg, Jeffrey P. Morgan Hill, CA Attorney Indefinite from August 12, 2005
Link, Robert A. Waupaca, WI CPA Indefinite from August 15, 2005
Halcrow, David S. Taft, CA CPA Indefinite from September 9, 2005
Lieber, Daniel M. Edna, MO Attorney Indefinite from September 9, 2005
Kirchoff, William W. Jefferson City, MO Attorney Indefinite from September 9, 2005
Lauby, Gregory C. Lexington, NE Attorney Indefinite from September 9, 2005
Early, Michael J. Newburyport, MA Attorney Indefinite from September 9, 2005
Mickiewicz, Robert Dorchester, MA Attorney Indefinite from September 9, 2005
Conant, Jon F. Gloucester, MA Attorney Indefinite from September 9, 2005
Pennington, Jill Chevy Chase, MD Attorney Indefinite from September 9, 2005
Randolph, Robert E. Denham Springs, LA Attorney Indefinite from September 9, 2005
Carillo, Donald Chicago, IL Attorney Indefinite from September 9, 2005
Sloan Jr., Dewey Sioux City, IA Attorney Indefinite from September 9, 2005
Vogel, Garrett Dallas, TX CPA Indefinite from September 13, 2005
Becker, Joseph Houston, TX CPA Indefinite from September 13, 2005
Winick, Robert M. Sarasota, FL Attorney Indefinite from September 19, 2005
Hunsaker Jr., William Golden, CO Attorney Indefinite from September 19, 2005
Wheatley, Jay D. Boca Raton, FL Attorney Indefinite from September 19, 2005
Clark, Carroll A. Mesa, AZ Attorney Indefinite from September 19, 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
Sobel, Herbert L. Elkins Park, PA CPA May 4, 2005 to February 3, 2007
Rubesh, Leland Gillette, WY CPA August 1, 2005 to January 31, 2007
Gregory, Carolyn S. Cathedral City, CA Enrolled Agent August 12, 2005 to November 11, 2007

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
Pugno, Thomas Rockwood, MI Enrolled Agent June 29, 2005
Barrett, Richard Tyler, TX CPA August 1, 2005
Kelly, Michael G. Odessa, TX Attorney August 1, 2005
Volstad, Paul S. Plymouth, MN CPA August 18, 2005
Quackenbush, Gary A. San Diego, CA Attorney September 2, 2005
Flores, Fred A. Laredo, TX CPA September 2, 2005
Velasquez, Felix Laredo, TX CPA September 2, 2005

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