Internal Revenue Bulletin:  2006-48 

November 27, 2006 

Announcement 2006-94

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
Tomasulo, Maria V. Wantagh, NY CPA Indefinite from August 7, 2006
Maloy, Jr., Robert J. Galion, OH CPA Indefinite from August 15, 2006
Pate, Janet M. Broadview, NM CPA Indefinite from August 15, 2006
Scott, Howard Miami, FL Attorney Indefinite from August 15, 2006
Adamic, Jonathan E. San Lorenzo, CA CPA Indefinite from August 18, 2006
Becker, Ira S. Wilmette, IL CPA August 22, 2006 to August 21, 2008
Snigur, Virginia Iaquinta Warwick, NY Attorney Indefinite from August 31, 2006
Galpern, Joel G. North Miami, FL CPA Indefinite from September 1, 2006
DiSiena, Frank E. Katonah, NY CPA Indefinite from September 4, 2006
Carusona, Thomas M. Huntington, NY Attorney Indefinite from September 15, 2006
Shaikh, Firoz A. Melville, NY CPA Indefinite from September 15, 2006
Wickline, Ella L. Ronceverte, WV Enrolled Agent Indefinite from September 15, 2006
Smith, Daniel B. Garden City, NY CPA Indefinite from September 18, 2006
Carlin, Charles R. South Bend, IN CPA Indefinite from October 1, 2006
Devine, Daniel M. Boca Raton, FL CPA Indefinite from October 1, 2006
Dupont, Hewitt, J. Daytona Beach, FL CPA Indefinite from October 1, 2006
Farrell, Raymond J. Matawan, NJ Attorney Indefinite from October 1, 2006
Kelligrew, John R. White Plains, NY Attorney Indefinite from October 1, 2006
Klein, Robert B. Bardonia, NY Enrolled Agent Indefinite from October 1, 2006
Long, Gregory S. Hutchinson, KS Attorney Indefinite from October 1, 2006
Moore, Ronald L. Cayce, SC CPA Indefinite from October 1, 2006
Schaffer, Robert J. Calverton, NY CPA Indefinite from October 1, 2006
Berlin, Stanley Erie, PA Attorney Indefinite from October 15, 2006
Briscoe, Jack Drexel Hill, PA Attorney Indefinite from October 15, 2006
Buzzeo, Michael V. New Canaan, CT CPA Indefinite from October 15, 2006
Sacco, John M. Pound Ridge, NY CPA Indefinite from October 15, 2006
Sheiman, Alan P. Sherman Oaks, CA Enrolled Agent Indefinite from October 15, 2006
Tourin, Mark Miami, FL CPA Indefinite from October 15, 2006
Burns, William J. Randolph, MA Attorney Indefinite from October 16, 2006
Webb, Norman R. Daphne, AL CPA Indefinite from October 16, 2006
Brown, Guia EP Hobe Sound, FL Enrolled Agent October 20, 2006 to April 19, 2008
Gram, John A. Gainesville, GA Attorney Indefinite from November 1, 2006
Herzog, Samuel A. Jericho, NY CPA Indefinite from November 1, 2006
Kellicker, John F. Cleveland, OH CPA Indefinite from November 1, 2006
Krieger, Robert M. Hampton, NH CPA Indefinite from November 1, 2006
Minsky, Neil J. Randolph, NJ CPA Indefinite from November 1, 2006
O’Brien, Timothy Newton Center, MA Attorney Indefinite from November 1, 2006
Sukenik, Martin Kew Gardens, NY Attorney Indefinite from November 1, 2006
Savoy, Cassandra East Orange, NJ Attorney Indefinite from November 7, 2006
Bonner, Charles B. Athens, GA CPA Indefinite from November 15, 2006
Levine, Barton P. New York, NY Attorney Indefinite from November 15, 2006
Taves, Joseph G. Provincetown, MA CPA Indefinite from November 15, 2006
Young, Ronald Fairfield, CT CPA Indefinite from November 16, 2006
Brush, Charles, H. Southbury, CT CPA Indefinite from December 1, 2006
Jacob, Robert T. Tucson, AZ CPA Indefinite from December 15, 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
Williams, Donna M. York, PA CPA Indefinite from July 25, 2006
Foushee, Wayne H. Winston-Salem, NC Attorney Indefinite from August 3, 2006
Kronegold, Sheldon H. Englewood, NJ Attorney Indefinite from August 3, 2006
Norman, Clarence Brooklyn, NY Attorney Indefinite from August 3, 2006
Chin, Arnold San Francisco, CA Attorney Indefinite from August 31, 2006
McCann, Thomas Des Moines, IA Attorney Indefinite from August 31, 2006
Whaley, Daniel P. Hood, CA Attorney Indefinite from August 31, 2006
Chukumba, Stephen C. Montclair, NJ Attorney Indefinite from September 12, 2006
Katz, Edward C. New York, NY Attorney Indefinite from September 12, 2006
Kadunce, Darrell L. Butler, PA Attorney Indefinite from September 18, 2006
Allen, Robert W. Torrance, CA CPA Indefinite from September 21, 2006
Brown, Davin W. Raleigh, NC CPA Indefinite from September 21, 2006
Cunningham, R. Scott Dalton, GA Attorney Indefinite from September 21, 2006
Eilers, Tom D. Raleigh, NC CPA Indefinite from September 21, 2006
Gerdes, Roger A. Carpinteria, CA Attorney Indefinite from September 21, 2006
Kurth, Richard Frederick Danville, IL Attorney Indefinite from September 21, 2006
Mitchell, McArthur D. Charlotte, NC CPA Indefinite from September 21, 2006
Ragusa, Patricia A. Spring, TX CPA Indefinite from September 21, 2006
Wulfsberg, David E. Murrieta, CA Attorney Indefinite from September 21, 2006
Cox, Brian J. Plymouth, MI CPA Indefinite from September 25, 2006
Mandelman, Michael D. Mequon, WI Attorney Indefinite from September 25, 2006
Miller, Steven L. Canal Winchester, OH Attorney Indefinite from September 25, 2006
Felli, Jay A. Mequon, WI Attorney Indefinite from October 2, 2006
Schoch V, Arch K. High Point, NC Attorney Indefinite from October 2, 2006
Andre, Patrick F. Manchester, MO Attorney Indefinite from October 12, 2006
Brill, Kevin Michael Downers Grove, IL Attorney Indefinite from October 12, 2006
Day, Richard G. Largo, FL Attorney Indefinite from October 12, 2006
Dull, Kay E. Miami Shores, FL Attorney Indefinite from October 12, 2006
Frank, Arthur J. Chicago, IL Attorney Indefinite from October 12, 2006
Gackle, Thomas E. Plymouth, MI Attorney Indefinite from October 12, 2006
Hamilton, Howard D. Fort Dodge, IA Attorney Indefinite from October 12, 2006
Hodge, Robert M. Lafayette, LA Attorney Indefinite from October 12, 2006
Lesyshen, Donna P. Waterloo, IA Attorney Indefinite from October 12, 2006
Peiss, John H. Downers Grove, IL Attorney Indefinite from October 12, 2006
Petty, James E. Austin, TX CPA Indefinite from October 12, 2006
Ruffin-Hudson, Linda C. Saint Louis, MO Attorney Indefinite from October 12, 2006
Schaefer, James E. St. Louis Park, MN Attorney Indefinite from October 12, 2006
Schmitt, Martha G. Minneapolis, MN Attorney Indefinite from October 12, 2006
Shannon, Terrance J. Mission Viejo, CA Attorney Indefinite from October 12, 2006
Smith, Matthew S. Denver, CO Attorney Indefinite from October 12, 2006
Swanson, Richard West Chicago, IL CPA Indefinite from October 12, 2006
Thomas, Kenneth A. Farmers Branch, TX Attorney Indefinite from October 12, 2006
Tomasa, Ryan H. Honolulu, HI Attorney Indefinite from October 12, 2006
Williams, Jr., Harry D. San Antonio, TX Attorney Indefinite from October 12, 2006
Wilson, Jr., Robert N. Ayer, MA Attorney Indefinite from October 12, 2006
Yum, Chris Chulho Woodbridge, VA Attorney Indefinite from October 12, 2006
Dunham, Richard G. Irvine, CA Enrolled Agent Indefinite from October 15, 2006
Housman, David Albuquerque, NM Attorney Indefinite from October 15, 2006
Malitz, Charles P. Beachwood, OH CPA Indefinite from October 15, 2006
Emig, Robert W. Houston, TX CPA Indefinite from October 24, 2006
Freese, Scott D. Norfolk, NE Attorney Indefinite from October 24, 2006
Rambo, Byron L. Sanford, FL EA Indefinite from October 24, 2006
Ask, Ronald W. Riverside, CA Attorney Indefinite from October 30, 2006
Berry, Richard S. Tempe, AZ Attorney Indefinite from October 30, 2006
Burkhardt, William R. Canyon Lake, TX CPA Indefinite from October 30, 2006
Callaway, Jr., Paul F. Greensboro, NC CPA Indefinite from October 30, 2006
Doyle, David W. Arvada, CO Attorney Indefinite from October 30, 2006
Elmore, III, Virgil Birmingham, AL Attorney Indefinite from October 30, 2006
Grandt, Lawrence E. Gurnee, IL CPA Indefinite from October 30, 2006
Hanson, Steven G. Lodi, CA Attorney Indefinite from October 30, 2006
Omodele, Boluwaji Houston, TX CPA Indefinite from October 30, 2006
Rahden, Horst R. Fort Wayne, IN CPA Indefinite from October 30, 2006
Censoprano, Salvatore Foster City, CA CPA Indefinite from October 31, 2006
Powell, James S. Lakewood, CO Attorney Indefinite from October 31, 2006
Allen, Leonard G. Mesa, AZ CPA Indefinite from November 1, 2006
Parker, Donald A. Benson, NC Attorney Indefinite from November 6, 2006
Rogers, James M. Tulsa, OK Attorney Indefinite from November 6, 2006
Coopet, Michael W. Saint Paul, MN Attorney Indefinite from November 8, 2006
Day, Jr., John Taylor Hingham, MA Attorney Indefinite from November 8, 2006
Grella, Paul J. Canton, MA Attorney Indefinite from November 8, 2006
Meggers, Theodore M. Des Moines, IA Attorney Indefinite from November 8, 2006
Tolbert, James L. Los Angeles, CA Attorney Indefinite from November 8, 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
Lazaro, Charles Visalia, CA Attorney July 20, 2006 to January 19, 2010
Wasilowski, Ronald Natrona Heights, PA CPA July 21, 2006 to July 20, 2011
Wellbery, William J. Deerfield Beach, FL CPA October 12, 2006 to October 11, 2008
Clapper, Gary L. La Mesa, CA Enrolled Agent November 2, 2006 to November 1, 2008

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 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 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
Grossman, Robert S. Ardmore, PA Attorney Indefinite from October 4, 2006

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
Hubbard, Murphy Springfield, MO CPA September 20, 2006
Kardos, Sandra E. Van Nuys, CA CPA October 2, 2006
Jewett, Jerry A. Fremont, OH Enrolled Agent November 2, 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
Applegate, William F. Madison, NJ CPA September 12, 2006
Vigliotti, Anthony J. East Haven, CT Enrolled Agent September 12, 2006
Bolgiani, Janette A. Brooklyn, NY Enrolled Agent September 14, 2006
Cheney, James E. Phelps, NY CPA September 18, 2006
Dollinger, Douglas Middletown, NY Attorney October 2, 2006
Reeves, Zak E. Denver, CO Enrolled Agent October 2, 2006
Castiglione, John Pittsfield, MA Attorney October 4, 2006
Shannon, James P. Rochester, NH Attorney October 4, 2006
Kuller, Mark A. Bethesda, MD Attorney October 6, 2006

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
Schwartz, Judy Las Vegas, NV October 13, 2006

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