Internal Revenue Bulletin:  2007-35 

August 27, 2007 

Announcement 2007-72

Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Reinstatements, 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.

Reinstatement To Practice Before the Internal Revenue Service

Under Title 31, Code of Federal Regulations, Part 10, The Director, Office of Professional Responsibility, may entertain a petition for reinstatement for any attorney, certified public accountant, enrolled agent, or enrolled actuary censured, suspended, or disbarred, from practice before the Internal Revenue Service.

The following individuals’ eligibility to practice before the Internal Revenue Service has been restored:

Name Location Designation Date
Mollo, Charles W. Anaheim, CA EA December 1, 2004
Price, Richard A. Novato, CA CPA April 29, 2005
Reyes, Ruperto D. Placentia, CA CPA December 8, 2005
Schwartz, Kenneth J. West Hills, CA Attorney February 28, 2006
McCarthy III, William P. Sacramento, CA EA March 10, 2006
Deen, Mae T. Salinas, CA EA April 16, 2006
Banks, Jean R. Van Nuys, CA EA December 6, 2006
Eckstein, Matthew Woodbury, NY CPA March 14, 2007
Cunningham, William Philadelphia, PA CPA March 31, 2007
Ganz, Sheldon M. Great Neck, NY CPA April 19, 2007
Smith, Sean M. Kensington, MD Enrolled Agent April 27, 2007
Frascella, Russell B. Pound Ridge, NY CPA April 27, 2007
Lamont, Alice Atlanta, GA CPA May 4, 2007
Carroccio, Ronald P. Staten Island, NY CPA May 15, 2007
Cohen, Ronald J. Cornwall, NY Attorney June 21, 2007
Troese, Jr., Henry A. Clarion, PA Enrolled Agent June 25, 2007
Jacob, Robert T. Tucson, AZ Enrolled Agent June 27, 2007
Simontacchi, Joseph F. Rockaway, NJ CPA July 3, 2007
Kimes, Larry W. Irving, TX CPA July 6, 2007

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
Caplan, Howard A. Ocean, NJ CPA Indefinite from April 1, 2007
Tow, Marc R. Newport Beach, CA Attorney Indefinite from April 1, 2007
Pyburn, Richard E. Downers Grove, IL CPA Indefinite from April 9, 2007
Cook, Jack D. South Haven, MI CPA Indefinite from April 17, 2007
Serban, Daniel E. Roanoke, IN Attorney Indefinite from April 19, 2007
Wentz, Debora B. Newton, NC CPA Indefinite from April 19, 2007
Ferguson, Duane F. Upland, CA CPA Indefinite from May 1, 2007
Mulrey, Robert M. Milton, MA CPA Indefinite from May 1, 2007
Colasuonno, Philip V. New Rochelle, NY CPA Indefinite from May 23, 2007
Bankston, David A. Land O Lakes, FL CPA Indefinite from June 1, 2007
Nagy, Robert J. Charleston, SC CPA Indefinite from June 1, 2007
Wallen, David G. Beckley, WV CPA Indefinite from June 15, 2007
Rudick, Josephine M. Bear Creek, PA Enrolled Agent Indefinite from June 25, 2007
Iglesias, Jorge E. Roswell, GA CPA Indefinite from July 1, 2007
Raimer, Russell B. Brecksville, OH CPA Indefinite from July 1, 2007
Stancukas, Stanley J. Forth Worth, TX CPA Indefinite from July 1, 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
Barach, Malcolm J. Brookline, MA Attorney Indefinite from March 9, 2007
Cox, Marlisa R. Oklahoma City, OK CPA Indefinite from April 2, 2007
Artis, Paris A. Newberry, FL Attorney Indefinite from April 13, 2007
Blackadar, Christine M. Center Harbor, NH Attorney Indefinite from April 13, 2007
Brelje, Brian J. Laguna Beach, CA CPA Indefinite from April 13, 2007
Decker, Craig A. Mesa, AZ Attorney Indefinite from April 13, 2007
House, Stephen M. Nevada City, CA CPA Indefinite from April 13, 2007
Laird, James J. San Ramon, CA CPA Indefinite from April 13, 2007
Milner, Dennis V. Dublin, CA Attorney Indefinite from April 13, 2007
Nutt, Jeremy C. Forth Worth, TX Attorney Indefinite from April 13, 2007
Picl, Frank M. Peoria, IL Attorney Indefinite from April 13, 2007
Britt, Jerry U. Mount Olive, NC CPA Indefinite from April 19, 2007
Lee, Janell M. Oakland, CA CPA Indefinite from April 19, 2007
Baker, Sean W. Elkridge, MD Attorney Indefinite from April 30, 2007
Brett, Stephen M. York Beach, ME Attorney Indefinite from April 30, 2007
Donahue, Richard K. Lowell, MA CPA Indefinite from April 30, 2007
Frank, Mack I. Eunice, LA Attorney Indefinite from April 30, 2007
Leung, Elsie Y. Pasadena, CA CPA Indefinite from April 30, 2007
Pearlman, Stephen E. Dix Hills, NY Attorney Indefinite from April 30, 2007
Peer, Jameelah Waimanalo, HI Attorney Indefinite from April 30, 2007
Riskowski, Patrick T. Omaha, NE Attorney Indefinite from April 30, 2007
Schumacher, Mary M. Dubuque, IA Attorney Indefinite from April 30, 2007
DeVaughn, Donald L. Plainview, MN Attorney Indefinite from May 1, 2007
Waggle, Stephen L. Los Banos, CA CPA Indefinite from May 24, 2007
Nefsky, Melvyn I. Los Angeles, CA CPA Indefinite from June 11, 2007
Neuendorf, Louis E. Sandwich, IL Attorney Indefinite from June 11, 2007
Thomas, Scott C. Parker, CO Attorney Indefinite from June 11, 2007
Todd, Donald J. South Holland, IL CPA Indefinite from June 11, 2007
Winrow, Wayne Emeryville, CA Attorney Indefinite from June 11, 2007
Cannon, Todd R. Florence, CO Attorney Indefinite from June 12, 2007
Hester, Karen H. Overland Park, KS Attorney Indefinite from June 25, 2007
Denman, Dwight E. Dallas, TX Attorney Indefinite from June 25, 2007
Korcan, Barry Loretto, PA CPA Indefinite from June 25, 2007
Lloyd, Max C. South Jordan, UT CPA Indefinite from June 25, 2007
White, Lanny R. Lindon, UT CPA Indefinite from June 25, 2007
Bjorklund, Dennis A. Coralville, IA Attorney Indefinite from June 28, 2007
Noel, Robert Fairfield, CA Attorney Indefinite from June 28, 2007
Sanger, Susan L. Greenwood Village, CO Attorney Indefinite from June 28, 2007
Shatzen, Robert S. Beaverton, OR Attorney Indefinite from June 28, 2007
Stevenson, Albert D. Olive Branch, MS CPA Indefinite from June 28, 2007
Van Beek, Andrea Orange City, IA Attorney Indefinite from June 28, 2007
Sojcher, Stuart H. Winchester, MA Attorney Indefinite from July 3, 2007
Estrada, Severo C. San Jose, CA CPA Indefinite from July 3, 2007
Ferguson, Robert E. Salt Point, NY Attorney Indefinite from July 3, 2007
Wickenkamp, Mary C. Denison, TX Attorney Indefinite from July 3, 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
Cettomai, Joseph W. Rootstown, OH CPA Indefinite from April 19, 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
Haynes, Scott Y. Valdosta, GA CPA March 19, 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
Lyons, John K. Dingmans Ferry, PA Attorney April 4, 2007
Bowman, T. Hardie Corpus Christi, TX CPA May 23, 2007
Kofford, Brian T. Provo, UT CPA June 12, 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
Hancock, William H. Plant City, FL   April 10, 2007

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