Internal Revenue Bulletin:  2007-46 

November 13, 2007 

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
Dotson, Lewis S. Mattoon, IL Attorney April 8, 2007
Adams, Jr., Joseph T. Philadelphia, PA Enrolled Agent July 30, 2007
Cramer, George C. Chicago, IL CPA July 30, 2007
Garlikov, Mark B. Dayton, OH Attorney July 30, 2007
Grant, Elaine C. Woodway, WA Enrolled Agent July 30, 2007
Rubesh, Leland Gillette, WY CPA July 30, 2007
Schawe, Rudolph B. Brenham, TX Enrolled Agent July 30, 2007
Sobel, Herbert L. Elkins Park, PA CPA July 30, 2007
Welch, Frank G. Stamford, CT CPA July 30, 2007
Ferguson, Charles E. Naples, FL CPA July 31, 2007
Lim, Edgar E. St. Louis, MO Attorney July 31, 2007
Sneathen, Lowell D. Orange, CA CPA August 30, 2007
Smith, David B. Kettering, OH Enrolled Agent September 9, 2007
Young, Ronald B. Fairfield, CT CPA September 9, 2007
Sheiman, Alan P. Sherman Oaks, CA Enrolled Agent September 14, 2007
DiSiena, Frank E. Somers, NY CPA September 19, 2007
Leggio, Joseph J. Katonah, NY CPA September 24, 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
Hunter, Richard Moweaqua, IL Enrolled Agent Indefinite from July 16, 2007
Sheehy, William J. Northville, MI Attorney Indefinite from July 16, 2007
Szwyd, Edward R. Housatonic, MA CPA Indefinite from July 16, 2007
Lettieri, Louis E. Red Bank, NJ CPA Indefinite from August 1, 2007
Stein, Jerold A. Alpharetta, GA CPA Indefinite from August 1, 2007
Tutino, Philip R. East Hampton, NY CPA Indefinite from August 1, 2007
Dorr, Mark A. Gillette, WY CPA Indefinite from August 7, 2007
Nelson, Carole S. Riverside, CA Enrolled Agent Indefinite from August 8, 2007
Siegel, Herbert New City, NY CPA Indefinite from August 10, 2007
Taylor, Linda W. Las Vegas, NV CPA Indefinite from August 15, 2007
Finkelstein, Meyer Staten Island, NY CPA Indefinite from August 15, 2007
Schenck, Thomas M. Tampa, FL CPA Indefinite from August 20, 2007
Shah, Sudhir P. Richardson, TX CPA Indefinite from August 20, 2007
Bender, Elmer P. Missoula, MT CPA Indefinite from August 31, 2007
Tselepis, John Jarrettsville, MD CPA Indefinite from September 5, 2007
Perez, Ricardo L. Cedar Lake, IN CPA Indefinite from September 10, 2007
Golden, Roberta A. Framington, MA Attorney Indefinite from September 13, 2007
Ward, Thomas R. St. Louis Park, MN Attorney Indefinite from September 13, 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
Murphy, John F. Wellsboro, PA Attorney Indefinite from June 28, 2007
Aakre, Steven K. Hawley, MN Attorney Indefinite from July 11, 2007
Brogan, Jane K. York, NE Attorney Indefinite from July 11, 2007
Clark, Clifford A. Raleigh, NC CPA Indefinite from July 11, 2007
Downing, Jr., Eugene W. Arlington, MA Attorney Indefinite from July 11, 2007
Kahn, Arthur M. Woodstock, NY Attorney Indefinite from July 11, 2007
Kossmeyer, Carl F. Town and Country, MO CPA Indefinite from July 11, 2007
Lee, John C. Charlotte, NC Attorney Indefinite from July 11, 2007
McAvoy, Donald L. Windermere, FL CPA Indefinite from July 11, 2007
McCabe, Edwin A. Gloucester, MA Attorney Indefinite from July 11, 2007
O’Donnell, Judith R. Westborough, MA Attorney Indefinite from July 11, 2007
Taylor, John G. Lincoln, NE Attorney Indefinite from July 11, 2007
Turner, D. Scott Mooresville, NC Attorney Indefinite from July 11, 2007
Csaszar, James J. Columbus, OH CPA Indefinite from July 13, 2007
Fischer, Mark W. Boulder, CO Attorney Indefinite from July 16, 2007
Behunin, Michael N. Sandy, UT Attorney Indefinite from August 8, 2007
Carpenter, Jr., Darwin R. Melbourne, FL CPA Indefinite from August 23, 2007
Gresham, James L. Broken Arrow, OK CPA Indefinite from August 23, 2007
Krezminski, Allen D. Milwaukee, WI Attorney Indefinite from August 23, 2007
Neary, Hugh M. Ottumwa, IA Attorney Indefinite from August 23, 2007
Weiss, Randy A. Potomac, MD Attorney Indefinite from August 23, 2007
Whiddon, Edward L. Houston, TX CPA Indefinite from August 23, 2007
Hazen, Robert D. Lindon, UT CPA Indefinite from August 29, 2007
Schafer, III, Harry J. Edmond, OK CPA Indefinite from September 6, 2007
Pullin, Wendy F. San Antonio, TX CPA Indefinite from September 24, 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 ad- ministrative law judge, the following individuals have been placed under suspension from practice before the Internal Revenue Service:

Name Location Designation Date
Newton, Douglas M. Fernandina Beach, FL CPA Indefinite from June 4, 2007
Snell, Barry A. Santa Monica, CA CPA Indefinite from June 6, 2007
Khoury, Naif S. Fort Smith, AR Attorney Indefinite from June 14, 2007
Bukovac, Jane Alexandria, VA Enrolled Agent Indefinite from June 29, 2007
Kreke, David J. Bartelso, IL Enrolled Agent Indefinite from July 12, 2007
Dunkley, John D. San Antonio, TX Enrolled Agent Indefinite from July 27, 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
Ruocchio, Robert Havertown, PA CPA June 11, 2007
Turner, John S. Paradise, CA Enrolled Agent June 15, 2007
Johnson, Ted R. Frankfort, IN Attorney July 30, 2007
Ayers, Dani D. Kelseyville, CA Enrolled Agent August 6, 2007

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