Internal Revenue Bulletin:  2008-7 

February 19, 2008 

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
Cohen, Peter Edison, NJ CPA June 01, 2004
Brunelle, Roswell J. Queensbury, NY CPA June 10, 2004
Cohick, Jeffrey S. Newville, PA Enrolled Agent October 30, 2004
Cotroneo, Nicholas McLean, VA CPA February 28, 2007
Layson, David A. Corydon, IN Attorney October 06, 2007
Tomasulo, Maria V. Wantagh, NY CPA October 16, 2007
Emeziem, Kelechi C. Antioch, CA Attorney October 17, 2007
Johnston, Gregory A. Muscatine, IA Attorney October 17, 2007
Shapiro, Sidney C. West Palm Beach, FL CPA October 29, 2007
Hubbard, Cynthia A. Geneva, IL Attorney October 31, 2007
Moss, Steve E. Henderson, NC CPA November 29, 2007
Schaffer, Robert J. Baiting Hollow, NY CPA December 04, 2007
Woods, Dalton C. Carrollton, TX Enrolled Agent December 04, 2007
Brown, Arthur I. Miami, FL CPA December 14, 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
Bauman, John J. Battle Creek, MI CPA Indefinite from October 1, 2007
Montgomery, Dwight M. Redlands, CA Attorney Indefinite from October 1, 2007
Deku, John V. Toledo, OH Attorney Indefinite from October 8, 2007
Ying, William F. Beverly Hills, CA CPA Indefinite from October 9, 2007
Brill, Ann M. Sheboygan, WI CPA Indefinite from October 10, 2007
Benvin, Anne C. Phoenix, AZ Enrolled Agent Indefinite from October 22, 2007
Kingman, William B. San Antonio, TX Attorney Indefinite from October 22, 2007
Nurney, J. Christopher Hatboro, PA CPA Indefinite from October 22, 2007
Wren, Gary M. Redding, CA Enrolled Agent Indefinite from October 29, 2007
Beck, Brian S. Boston, MA CPA Indefinite from November 1, 2007
Draper, Jeffrey L. Olathe, KS CPA Indefinite from November 1, 2007
Ehrlich, Gary P. Chevy Chase, MD CPA Indefinite from November 1, 2007
Garrison, John C. Prairie Village, KS CPA Indefinite from November 1, 2007
Greenslit, Wayne Keene, NH CPA Indefinite from November 1, 2007
Moran, Philip D. Salem, MA Attorney Indefinite from November 1, 2007
Wright, Cory Reno, NV CPA Indefinite from November 1, 2007
Turbeville, Mary A. Geyserville, CA Enrolled Agent Indefinite from November 16, 2007
Saffold, Rodger P. Cleveland, OH CPA Indefinite from December 1, 2007
Voss, Patrick W. Metairie, LA CPA Indefinite from December 1, 2007
Rosner, Ronald I. Manahawkin, NJ CPA Indefinite from December 13, 2007
Johnson, Jr., Stanley Miami, FL Attorney Indefinite from December 14, 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
Crotts, William P. Phoenix, AZ Attorney Indefinite from October 16, 2007
Daugherty, Troy L. Olathe, KS Attorney Indefinite from October 16, 2007
Driscoll, Jr., Wilfred C. Somerset, MA Attorney Indefinite from October 16, 2007
Shah, Ashok S. Manalapan, NJ CPA Indefinite from October 16, 2007
Sheline, Calvin L. Camp Verde, AZ CPA Indefinite from October 16, 2007
Bosse, Leigh D. Hillsborough, NH Attorney Indefinite from October 24, 2007
Webb, James E. Nashville, TN CPA Indefinite from October 25, 2007
Gottschalk, Don E. Cedar Falls, IA Attorney Indefinite from October 31, 2007
Joy, Steven B. Paton, IA Attorney Indefinite from October 31, 2007
Smallwood, Teresa L. Durham, NC Attorney Indefinite from November 2, 2007
Donaldson, James F. Denver, CO Attorney Indefinite from November 15, 2007
Roux, Johnathan M. Fair Oaks, CA CPA Indefinite from November 20, 2007
Linville, Wiley T. Denver, CO Attorney Indefinite from December 4, 2007
Andrade, Sergio R. Inver Grove Hghts, MN Attorney Indefinite from December 13, 2007
Arzani, Mitzi H. Charlotte, NC CPA Indefinite from December 13, 2007
Catron, Stephen B. Knoxville, TN Attorney Indefinite from December 13, 2007
Coulagouri, Louis A. Moorestown, NJ Attorney Indefinite from December 13, 2007
Crown, Charles K. Blakeslee, PA CPA Indefinite from December 13, 2007
George, Philip J. Great Falls, VA Attorney Indefinite from December 13, 2007
Heitz, John P. Oneill, NE Attorney Indefinite from December 13, 2007
Jones, William F. Park Rapids, MN Attorney Indefinite from December 13, 2007
Khoury, Arthur M. Lawrence, MA Attorney Indefinite from December 13, 2007
McGree, Charles A. Fort Payne, AL Attorney Indefinite from December 13, 2007
Nason, George H. Franklin, TN Attorney Indefinite from December 13, 2007
Owen, Thomas A. Arlington, TX Attorney Indefinite from December 13, 2007
Ozulumba, Michael Boston, MA Attorney Indefinite from December 13, 2007
Phillips, Mark A. Elm Grove, WI Attorney Indefinite from December 13, 2007
Simpson, Joseph H. Amite, LA Attorney Indefinite from December 13, 2007
Sipes, Laura A. St. Charles, MO Attorney Indefinite from December 13, 2007
Sullivan, Joseph O. Warwick, NY Attorney Indefinite from December 13, 2007
Szegda, Michael A. Old Tappan, NJ Attorney Indefinite from December 13, 2007
Misch, Paul M. Akron, OH Attorney Indefinite from December 17, 2007
Brenner, Allen L. Long Beach, NY Attorney Indefinite from December 20, 2007
Cook, Rirchard B. Cockeysville, MD Attorney Indefinite from December 20, 2007
Shang, Wade V. S. San Francisco, CA CPA Indefinite from December 20, 2007

Suspensions From Practice Before the Internal Revenue Service After Appeal

Under Title 31, Code of Federal Regulations, Part 10, after a decision is issued by an Administrative Law Judge, either party may appeal to the Secretary of the Treasury. The following individuals have been placed under suspension from practice before the Internal Revenue Service AFTER an appeal:

Name Location Designation Date
Andrews, Ted E. Avon, IN CPA Indefinite from October 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
Ruocchio, Raymond Havertown, PA CPA April 30, 2007
Roseman, Eric W. Scottsdale, AZ CPA August 20, 2007
Solomon, Stanley Brooklyn, NY CPA September 04, 2007
Marks, Robert Medfield, MA Attorney October 15, 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
Villarreal, Ricardo Houston, TX EA September 24, 2007
Meisgeier, Deborah K. Richmond, TX EA October 16, 2007
O’Brien, Colleen D. Winter Park, FL CPA October 24, 2007
Staver, Peter J. Southgate, MI Attorney November 06, 2007
Weiss, Ira Pittsburgh, PA Attorney November 29, 2007
Orr, William S. Kerrville, TX CPA December 04, 2007
Whitsitt, Richard Panama City, FL CPA December 04, 2007

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