Internal Revenue Bulletin:  2007-16 

April 16, 2007 

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
Hankinson, Eugene M. Somerset, PA CPA Indefinite from November 15, 2006
Canzano, Richard M. Winchester, MA Attorney Indefinite from November 20, 2006
Sims, Jr., Lionel Houston, TX CPA Indefinite from November 20, 2006
Wendekier, Raymond J. Patton, PA Attorney Indefinite from November 21, 2006
Golden, Larry Hinesville, GA CPA Indefinite from November 28, 2006
Lane, David B. Hanover, MA Attorney Indefinite from November 28, 2006
Brown, Arthur I. Miami, FL CPA Indefinite from December 1, 2006
Frisk, Daniel J. Fargo, ND Attorney Indefinite from December 1, 2006
Small, Kenneth A. McMurray, PA CPA Indefinite from December 1, 2006
Vazquez, Sonya M. Port Orchard, WA CPA Indefinite from December 1, 2006
Swistak, Anthony Adams, MA Enrolled Agent Indefinite from December 6, 2006
Lenahan, Jr., Robert J. Elizabeth, NJ Attorney Indefinite from December 11, 2006
Hayes, Richard A. Havervill, MA Attorney Indefinite from December 14, 2006
Scheller, Stephen M. Coppell, TX CPA Indefinite from December 15, 2006
Wilson, James M. Berlin, NJ CPA Indefinite from December 15, 2006
Franzese, Joseph P. Winthrop, MA Attorney Indefinite from December 18, 2006
Black, Charles C. Marietta, GA Attorney Indefinite from January 1, 2007
Enright, III, Robert A. Naples, FL Attorney Indefinite from January 1, 2007
Fromovitz, Norman M. Brooklyn, NY CPA Indefinite from January 1, 2007
Saylor, Mary A. Iowa City, IA Enrolled Agent Indefinite from January 1, 2007
Seeherman, Alan Wynnewood, PA CPA Indefinite from January 1, 2007
Beistel, Theodore L. Canton, OH CPA Indefinite from January 3, 2007
Myers, Robert J. Fairport Harbor, OH CPA Indefinite from January 9, 2007
Burrus, Robert V. Valparaiso, IN CPA Indefinite from January 22, 2007
Patterson, Douglas W. Newburgh, IN Attorney Indefinite from January 31, 2007
Lang, Jeffrey H. Fishers, IN CPA Indefinite from January 22, 2007
Chickering, David Vermillion, SD CPA February 5, 2007 to November 4, 2007
Moss, Steve E. Henderson, NC CPA Indefinite from February 5, 2007
Hazlip, Kevin Orange Park, FL Enrolled Agent Indefinite from February 10, 2007
Adelson, Robert A. Newton, MA Attorney Indefinite from February 15, 2007
Boyer, Daniel D. North Judson, IN CPA Indefinite from February 15, 2007
LaRusso, Anthony J. North Caldwell, NJ Attorney Indefinite from February 15, 2007
Martin, Spencer R. Lancaster, PA CPA Indefinite from February 15, 2007
Hursh, Stephanie S. Brush Prairie, WA Enrolled Agent Indefinite from February 20, 2007
Guidera, George C. Weston, CT Attorney Indefinite from February 26, 2007
Ruth, Christopher A. Cypress, CA CPA Indefinite from February 27, 2007
Elias, Lenard S. El Cajon, CA Enrolled Agent Indefinite from March 1, 2007
Ikeji, Chuck Orlando, FL CPA Indefinite from March 1, 2007
Lewis, Craig S. Savannah, GA CPA Indefinite from March 1, 2007
Sloan, Eric R. Brighton, MI CPA Indefinite from March 1, 2007
Gostomski, Michael Stamford, CT CPA Indefinite from March 5, 2007
Hafer, Charles J. Hamburg, PA Enrolled Agent Indefinite from March 5, 2007
Jones, Phillip G. Andalusia, AL Enrolled Agent Indefinite from March 7, 2007
Agashiwala, Mahesh J. New York, NY CPA Indefinite from March 22, 2007
Berndgen, Michael Plantation, FL CPA Indefinite from April 1, 2007
Grahn, Charles R. Indianapolis, IN Attorney Indefinite from April 1, 2007
Shaw, G. Joyce Hebron, KY Enrolled Agent Indefinite from April 1, 2007
Pikaart, Jr., Edward H. N. Branford, CT CPA Indefinite from April 10, 2007
Kelley, Richard S. Beverly, MA Attorney Indefinite from May 1, 2007
Crabtree, Michael L. San Dimas, CA Enrolled Agent Indefinite from May 15, 2007
Hausmann, Mark D. Troy, NY Attorney Indefinite from May 15, 2007

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
Hatchett, William M. Pontiac, MI Attorney Indefinite from November 13, 2006
Jacobs, Mark L. Jackson Heights, NY Attorney Indefinite from November 21, 2006
Sylver, Peter T. E. Longmeadow, MA Attorney Indefinite from November 21, 2006
Portlock, David R. Pensacola, FL Enrolled Agent Indefinite from November 27, 2006
Ascher, Michael P. North Port, FL Attorney Indefinite from November 28, 2006
Barrett, Norman W. Dover, DE CPA Indefinite from November 28, 2006
Burd, Gene Houston, TX Attorney Indefinite from November 28, 2006
Caceres, Carlos H. Silver Spring, MD Attorney Indefinite from November 28, 2006
Carrabotta, Peter S. Niles, IL Attorney Indefinite from November 28, 2006
Davis, Carleton W. St. Louis, MO Attorney Indefinite from November 28, 2006
Frasier, Roland B. Rancho Santa Fe, CA Attorney Indefinite from November 28, 2006
Hubbard, Edward Chicago, IL Attorney Indefinite from November 28, 2006
Hynes, Richard W. Brookline, MA Attorney Indefinite from November 28, 2006
Johnson, Barbara C. Andover, MA Attorney Indefinite from November 28, 2006
Konas, Theodore V. Lancaster, PA CPA Indefinite from November 28, 2006
Korson, Daniel M. Muskegon, MI CPA Indefinite from November 28, 2006
Lee, III, Norman J. Collegeville, PA Attorney Indefinite from November 28, 2006
Loiben, Alan A. Skokie, IL Attorney Indefinite from November 28, 2006
McGarry, Thomas H. Denver, CO Attorney Indefinite from November 28, 2006
Roberts, Quinton D. Elkridge, MD Attorney Indefinite from November 28, 2006
Schofield, Peter L. Spencer, MA Attorney Indefinite from November 28, 2006
Shultz, Ryan K. Mitchell, NE Attorney Indefinite from November 28, 2006
Stenger, Jeanne P. Temecula, CA Attorney Indefinite from November 28, 2006
Wood, Gary K. Edina, MN Attorney Indefinite from November 28, 2006
Bakare, Adigun S. Laurel, MD Attorney Indefinite from December 6, 2006
Biagini, Marc J. Downers Grove, IL Attorney Indefinite from December 6, 2006
Birchall, Richard G. Brewster, MA Attorney Indefinite from December 6, 2006
Brown, Edward E. Indianapolis, IN Attorney Indefinite from December 6, 2006
Cunningham, Jr., Shirley A. Ft. Lauderdale, FL Attorney Indefinite from December 6, 2006
Docherty, Scott R. Branson West, MO Attorney Indefinite from December 6, 2006
Dressler, Peter P. West Chicago, IL Attorney Indefinite from December 6, 2006
Henry, William J. Irvington, NJ Attorney Indefinite from December 6, 2006
Hubbard, Cynthia A. Geneva, IL Attorney Indefinite from December 6, 2006
Jackson, Jr., Donald H. Hanover, MA Attorney Indefinite from December 6, 2006
Katz, Norman H. Owings Mills, MD Attorney Indefinite from December 6, 2006
Lakin, Leonard S. Wellesley Hills, MA Attorney Indefinite from December 6, 2006
McGreevy, Jacqueline K. Carbondale, CO Attorney Indefinite from December 6, 2006
Zepp, Dale D. Ferguson, MO Attorney Indefinite from December 6, 2006
Triplett, Austin H. Homewood, IL Attorney Indefinite from December 11, 2006
Murphy, Patrick W. Honolulu, HI Attorney Indefinite from December 11, 2006
Cronin, Jr., Edward M. Cambridge, MA Attorney Indefinite from December 11, 2006
Christof, Kevin F. Santa Monica, CA Attorney Indefinite from December 21, 2006
Heath, Kenneth J. Canaan, VT CPA Indefinite from December 21, 2006
Madigan, Brian C. Binghamton, NY Attorney Indefinite from December 21, 2006
Malloy, Terry P. Tulsa, OK Attorney Indefinite from December 21, 2006
Baynes, Robert M. Indianapolis, IN CPA Indefinite from December 27, 2006
Ceresa, Richard A. Woodbridge, CA CPA Indefinite from December 27, 2006
Crews, Richard A. Henderson, CO Attorney Indefinite from December 27, 2006
Menkveld, Paul G. Tucson, AZ Attorney Indefinite from December 27, 2006
Worischeck, Joseph H. Tempe, AZ Attorney Indefinite from December 27, 2006
Brown, Kirk P. Pueblo, CO Attorney Indefinite from December 28, 2006
Dowling, Stanley W. Scotts Valley, CA CPA Indefinite from December 28, 2006
Simmons, Henry L. Greensboro, NC CPA Indefinite from December 28, 2006
Steele, Regina D. San Diego, CA Attorney Indefinite from December 29, 2006
Craig, III, William A. Austin, TX Attorney Indefinite from January 1, 2007
Acker, Thomas R. Hollis Center, ME Attorney Indefinite from January 8, 2007
Baxter, Laura M. Monee, IL CPA Indefinite from January 8, 2007
Herald, Sally J. Cold Spring, KY Attorney Indefinite from January 8, 2007
Klapheke, II, William T. Bowling Green, KY Attorney Indefinite from January 8, 2007
McCarthy, Charles C. Encino, CA Attorney Indefinite from January 8, 2007
Bolling, Darius C. Chicago, IL CPA Indefinite from January 10, 2007
Breitlauch, Linda Saylorsburg, PA Attorney Indefinite from January 10, 2007
Coddington, Paul F. Concord, NH Attorney Indefinite from January 10, 2007
Davis, Jr., William E. Pinehurst, TX CPA Indefinite from January 10, 2007
Esola, Louis A. Greensburg, PA CPA Indefinite from January 10, 2007
Finch, Judith A. Walnut Creek, CA Attorney Indefinite from January 10, 2007
Jeing, Thomas C. San Francisco, CA Attorney Indefinite from January 10, 2007
Ledbetter, Dean D. Pelham, AL CPA Indefinite from January 10, 2007
McDiarmid, Katherine B. Greensboro, NC Attorney Indefinite from January 10, 2007
Mills, George P. Oceanside, CA Attorney Indefinite from January 10, 2007
Rather, James L. Irvine, CA Attorney Indefinite from January 10, 2007
Rivera, Eduardo M. Torrance, CA Attorney Indefinite from January 10, 2007
Stepovich, Michael A. Fairbanks, AK Attorney Indefinite from January 10, 2007
Ulbrich, David L. Woodland Hills, CA CPA Indefinite from January 10, 2007
Swanson, Todd-Ellis Greenville, SC CPA Indefinite from January 20, 2007
Rubin, Deborah L. Delray Beach, FL Attorney Indefinite from January 26, 2007
Wood, Brent E. Cary, NC Attorney Indefinite from January 26, 2007
Currin, Samuel T. Raleigh, NC Attorney Indefinite from February 7, 2007
Lupo, Robert N. Weston, MA Attorney Indefinite from February 20, 2007
Taggart, Lawrence W. El Cajon, CA Attorney Indefinite from March 7, 2007
Fife, III, James H. Schererville, IN Attorney Indefinite from March 8, 2007
Katsis, Kevin G. Riverside, IL Attorney Indefinite from March 8, 2007
O’Driscoll, Dennis M. Quincy, MA Attorney Indefinite from March 8, 2007
Siever, Beth F. Austin, TX Attorney Indefinite from March 8, 2007
Wheatley-Clark, Sheila R. Houston, TX CPA Indefinite from March 8, 2007

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
Redmond, Debra Gifford, PA Enrolled Agent Indefinite from March 5, 2007

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
Brookstein, Gary Huntingdon Valley, PA CPA December 15, 2006
James T. Jubb Baltimore, MD CPA December 15, 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
Zucker, Robert W. Boca Raton, FL CPA November 14, 2006
Montgomery, David E. Pleasanton, CA Enrolled Agent November 15, 2006
Higgins, James M. S. Boston, MA Attorney December 1, 2006
Pennington, Debra L. Lees Summit, MO Enrolled Agent January 29, 2007
Goodwin, Steven C. Concord, MA Attorney February 2, 2007
Francis, Andrew W.E. Houston, TX CPA February 21, 2007
Griffin, Richard M. Duluth, GA CPA February 28, 2007

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 Designation Date
Filipski, Kenneth M. Bakersfield, CA   April 16, 2007

More Internal Revenue Bulletins