Internal Revenue Bulletin:  2006-35 

August 28, 2006 

Announcement 2006-57

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
Crane, Stephen Palm Springs, CA Enrolled Agent May 4, 2006 to August 3, 2007
Cohen, Ronald J. Newburgh, NY Attorney Indefinite from June 21, 2006
Layson, David A. Corydon, IN Attorney April 7, 2006 to October 6, 2007
Brough, Donald L. Salem, IN CPA July 1, 2006 to June 30, 2010
Gulian, Yervant Great Neck, NY CPA April 17, 2006 to December 16, 2007
Rivera-Smith, Dawn Brick, NJ CPA May 30, 2006 to November 29, 2008
Eckstein, Matthew Woodbury, NY CPA June 15, 2006 to March 14, 2007
Hecht, Jodee L. Clifton, VA CPA Indefinite from June 19, 2006
Finch, Phillip W. Yorktown, VA CPA Indefinite from June 22, 2006
Troese Jr., Henry A. Clarion, PA Enrolled Agent Indefinite from June 22, 2006
Robbins, Ronald E. Pittsford, VT CPA June 24, 2006 to June 23, 2008
Shapiro, Sidney C. West Palm Beach, FL CPA Indefinite from July 1, 2006
Martini, Anthony Stamford, CT CPA June 18, 2006 to December, 17, 2007
Cunningham, William Philadelphia, PA CPA July 1, 2006 to March 31, 2007
Simontacchi, Joseph F. Morris Plains, NJ CPA Indefinite from July 1, 2006
Carroccio, Ronald P. Staten Island, NY CPA Indefinite from July 1, 2006
Miller, Walter P. Roanoke, VA CPA Indefinite from July 1, 2006
Aneji, Patrick Houston, TX CPA Indefinite from June 22, 2006
Rosenbloom, Mark L. Chicago, IL Attorney August 15, 2006 to August 14, 2007
Viener, Ira S. Fort Lee, NJ CPA Indefinite from August 1, 2006
Ganz, Sheldon M. Great Neck, NJ CPA Indefinite from August 1, 2006
Tomasulo, Maria Wantagh, NY CPA Indefinite from August 7, 2006
Galpern, Joel G. North Miami, FL CPA Indefinite from September 1, 2006

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
Dolan Jr., John L. Memphis, TN Attorney Indefinite from April 3, 2006
St. Mary, Randall L. Snohomish, WA Attorney Indefinite from April 3, 2006
Theriault, Michael J. Bel Air, MD Attorney Indefinite from April 3, 2006
Smith, Bernard P. Marblehead, MA Attorney Indefinite from April 3, 2006
Bradley, Phillip M. West Point, VA Attorney Indefinite from April 3, 2006
Haefele, Richard J. Wayzata, MN Attorney Indefinite from April 3, 2006
Decker, William E. Mandeville, LA Attorney Indefinite from April 3, 2006
Arbour, John J. Monroe, LA Attorney Indefinite from April 3, 2006
Keller, John S. Martin Kenner, LA Attorney Indefinite from April 3, 2006
Fallon, Charles D. Neptune, NJ Attorney Indefinite from April 3, 2006
Agresti, Thomas J. Centennial, CO Attorney Indefinite from April 3, 2006
Kirsch, Craig F. Pittsburgh, PA CPA Indefinite from April 3, 2006
Hall, Lenny G. McDowell, KY CPA Indefinite from April 11, 2006
Hultgren, Jerry R. Fresno, CA Attorney Indefinite from April 11, 2006
Loutos, Peter A. Chicago, IL Attorney Indefinite from April 11, 2006
Smith III, Frank L. Bushnell, FL Attorney Indefinite from April 11, 2006
Morley, Michael J. Springfield, PA CPA Indefinite from April 11, 2006
Waters, Richard W. Smithfield, UT CPA Indefinite from April 11, 2006
Hartgraves, Travis M. Abilene, TX Attorney Indefinite from April 14, 2006
Dunn, George T. Lockhart, TX Attorney Indefinite from April 14, 2006
Adkins, Thomas R. Houston, TX Attorney Indefinite from April 14, 2006
Hairston, John W. Sugar Land, TX Attorney Indefinite from April 26, 2006
Marcone, Frank J. Upper Providence, PA Attorney Indefinite from May 1, 2006
Fraley, Donald J. Minneapolis, MN Attorney Indefinite from May 3, 2006
Tooke, S. Judd Shreveport, LA Attorney Indefinite from May 3, 2006
Reilly, Michael G. Council Bluffs, IA Attorney Indefinite from May 3, 2006
Faneuil, Robert A Newton, MA Attorney Indefinite from May 3, 2006
Maignan, Peter R. Upper Marlboro, MD Attorney Indefinite from May 3, 2006
Son, David Phoenix, AZ Attorney Indefinite from May 5, 2006
Susman, Warren I. New York, NY Attorney Indefinite from May 8, 2006
Wurst, Jerome Arlington, TX Attorney Indefinite from May 8, 2006
O’Shea, Joseph G. Jackson Heights, NY Attorney Indefinite from May 8, 2006
Biegelson, Alan Brooklyn, NY Attorney Indefinite from May 8, 2006
Leonard, Robert K. Winston-Salem, NC Attorney Indefinite from May 8, 2006
Cassidy, Michael M. Madison, WI Attorney Indefinite from May 8, 2006
Dobkin, Daniel B. New Hyde Park, NY Attorney Indefinite from May 8, 2006
Nealy, Joseph L. Sugarland, TX Attorney Indefinite from May 16, 2006
Conmey, Edwin W. Oconomowoc, WI Attorney Indefinite from May 16, 2006
Knott Jr., Robert T. Los Angeles, CA Attorney Indefinite from May 16, 2006
Diamond, Howard S. Mendham, NJ Attorney Indefinite from May 16, 2006
Fitzgerald, Bill L. Lubbock, TX Attorney Indefinite from May 16, 2006
Brubaker, Gregory A. San Francisco, CA Attorney Indefinite from May 18, 2006
Dodenbier, Robert F. Lehi, UT Attorney Indefinite from May 18, 2006
Young, Paul J. Taft, CA Attorney Indefinite from June 8, 2006
Dahodwala, Fatema Andover, MA Attorney Indefinite from June 8, 2006
Mendola, Joseph E. Monessen, PA CPA Indefinite from June 8, 2006
Rooney, Edward F. Minneapolis, MN Attorney Indefinite from June 8, 2006
Long, Rebecca L. Wichita, KS Attorney Indefinite from June 8, 2006
West, Clifton C. Fayetteville, NC Attorney Indefinite from June 8, 2006
Silva, Zoilo I. City Island, NY Attorney Indefinite from June 8, 2006
Tyler Jr., Earle S. Bangor, ME Attorney Indefinite from June 12, 2006
Horneber, Alice S. Sioux City, IA Attorney Indefinite from June 12, 2006
Donnelly, Christine M. Blue Springs, MO Attorney Indefinite from June 12, 2006
Driscoll Jr., Peter Columbia, MD Attorney Indefinite from June 12, 2006
Souza, John C. Pocatello, ID Attorney Indefinite from June 12, 2006
Crockett, Kevin J. Midvale, UT Attorney Indefinite from June 12, 2006
White, Debra M. Wyatt Navasota, TX CPA Indefinite from June 12, 2006
Wilkins, Daniel J. Chelmsford, MA Attorney Indefinite from June 12, 2006
Merica, Chad L. Murray, UT CPA Indefinite from June 12, 2006
Wintroub, David S. Omaha, NE Attorney Indefinite from June 12, 2006
Smith, Roderick E. Kansas City, MO Attorney Indefinite from June 12, 2006
Guida, Joseph M. Aberdeen, MD Attorney Indefinite from June 12, 2006
Sonibare, Nash St. Paul, MN CPA Indefinite from June 12, 2006
Braun, Marc W. St. Louis, MO Attorney Indefinite from June 12, 2006
Coffey, John J. Rye, NH Attorney Indefinite from June 12, 2006
Whitehead, H. Allen New York, NY Attorney Indefinite from June 12, 2006
Lansky, Sidney Mattapoisett, MA Attorney Indefinite from June 12, 2006
Pazniokas, Paul M. Norwood, MA Attorney Indefinite from June 12, 2006
Bajgrowicz, James J. Santa Rosa, CA Attorney Indefinite from June 12, 2006
Davis, Bret J. Los Angeles, CA Attorney Indefinite from June 12, 2006
McAvoy, Timothy Chicago, IL Attorney Indefinite from June 12, 2006
Loffadelli, Thomas C. Studio City, CA Attorney Indefinite from June 12, 2006
Emeziem, Kelechi C. Antioch, CA Attorney Indefinite from June 12, 2006
Pugh, William C. Wayzata, MN Attorney Indefinite from June 12, 2006
Lamanna, Eugene C. Reading, PA Attorney Indefinite from June 12, 2006
Bartels, John R. St. Paul, MN Attorney Indefinite from June 12, 2006
Shapiro, Kenneth S. Bala Cynwyd, PA CPA Indefinite from June 14, 2006
Stone, Jerry W. Austin, TX Attorney Indefinite from June 21, 2006
Vanriper, Philip E. Binghamton, NY Attorney Indefinite from June 21, 2006
Simuro, Valerie T. Gardiner, NY Attorney Indefinite from June 21, 2006
Simms, William K. Brooklyn, NY Attorney Indefinite from June 21, 2006
Weaver, Terring M. Clarksburg, WV CPA Indefinite from July 1, 2006
Norman, Clarence Brooklyn, NY Attorney Indefinite from August 3, 2006
Knight, John G. Winston-Salem, NC Attorney Indefinite from August 3, 2006
Kronegold, Sheldon H. Englewood, NJ Attorney Indefinite from August 3, 2006
Foushee, Wayne H. Winston-Salem, NC Attorney Indefinite from August 3, 2006

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
Kahn, Harold Hollis, NY CPA June 26, 2006 to June 25, 2010

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
Gailey, James N. Huntersville, NC CPA June 5, 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
Williams, Daniel S. Carlsbad, CA Attorney March 29, 2006
Azan, Reinaldo L. Miami Beach, FL CPA July 24, 2006
Golub, Stephen B. Norwalk, CT CPA August 3, 2006

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