Announcement 2003-71 - Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Suspensions, Censures, Disbarments, and Resignations
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.
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 |
|---|---|---|---|
| Loy, Michael F. | Pittsburgh, KS | CPA | July 23, 2003 |
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 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 |
|---|---|---|---|
| Gillis, Robert F. | Jacksonville, FL | Enrolled Agent | July 1, 2003 to January 31, 2004 |
| Ziedins, Aivars | Castle Rock, CO | Enrolled Agent | Indefinite from July 1, 2003 |
| A. N. Hebesha | Visalia, CA | Enrolled Agent | Indefinite from July 11, 2003 |
| Stafford, Robert M. | Allston, MA | CPA | Indefinite from July 14, 2003 |
| Carnahan, Larry K. | Ashland, KY | Attorney | Indefinite from July 18, 2003 |
| McAlarney, Nancy A. | Kissimmee, FL | Enrolled Agent | Indefinite from July 24, 2003 |
| Rahman, Ernest | Melville, NY | Enrolled Agent | Indefinite from July 31, 2003 |
| Oleksy, Dennis L. | Cary, IL | Enrolled Agent | Indefinite from August 12, 2003 |
| Witti, Mary E. | Boulder City, NV | Enrolled Agent | Indefinite from September 1, 2003 |
| Lau, Willie | Howell, NJ | Enrolled Agent | Indefinite from September 1, 2003 |
| Couch, Leslie L. | Kihei, HI | Enrolled Agent | Indefinite from September 5, 2003 |
| Khoudary, Nicholas | East Brunswick, NJ | Enrolled Agent | Indefinite from September 15, 2003 |
| Solomon, Dorothy | Los Angeles, CA | Enrolled Agent | Indefinite from October 6, 2003 |
| McMahon, Angela | Toms River, NJ | Enrolled Agent | Indefinite from October 20, 2003 |
| Lee, Chun Hyong | Lakewood, WA | CPA | Indefinite from October 22, 2003 |
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 |
|---|---|---|---|
| Daniels, Mario | Flint, MI | CPA | Indefinite from September 4, 2003 |
| Hertz, Kevin | McAllen, TX | CPA | Indefinite from October 1, 2003 |
| Roselli, Antonio | Topsfield, MA | CPA | Indefinite from October 17, 2003 |
| Moran, Maxine C. | San Clemente, CA | CPA | Indefinite from October 17, 2003 |
| Muscio, Richard J. | Solana Beach, CA | CPA | Indefinite from October 17, 2003 |
| Yates, James L. | LaPlata, MD | CPA | Indefinite from October 21, 2003 |
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 |
|---|---|---|---|
| Haynes, Gwenivar L. | Ellenwood, GA | Enrolled Agent | August 1, 2003 |
| Ritchie, Donald | Milton, MA | Enrolled Agent | September 3, 2003 |
| Bagley, Haywood | Vista, CA | Enrolled Agent | September 4, 2003 |
| Book, Robert L. | Plymouth, MN | Enrolled Agent | September 15, 2003 |