Announcement of the Disbarment, Suspension, or Consent to Voluntary Suspension of…

Under 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 disbarment or suspension from practice before the Internal Revenue Service, may offer his consent to suspension from such practice. The Director of Practice, in his discretion, may suspend an attorney, certified public accountant, enrolled agent or enrolled actuary in accordance with the consent offered.

Attorneys, certified public accountants, enrolled agents and enrolled actuaries are prohibited in any Internal

Revenue Service matter from directly or indirectly employing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred or suspended from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents and enrolled actuaries to identify practitioners under consent suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attor

ney, certified public accountant, enrolled agent or enrolled actuary and date or 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 or for as many weeks as is practicable for each attorney, certified public accountant, enrolled agent or enrolled actuary so suspended and will be consolidated and published in the Cumulative Bulletin.

The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:

Name Address Designation Date of Suspension

Isdaner, Thomas M. Crofton, MD CPA October 31, 1995 to October 30, 1996 Cacciola, Marlene Pittsburg, CA Enrolled November 9, 1995 to May 8, 1996 Agent

November 9, 1995 to May 8, 1996

Goldman, William D. Hot Springs, AR Attorney November 9, 1995 to November 8, 1996 Armstrong, David L. Norman, OK CPA Indefinite from November 10, 1995 Heckathorn, Ben Red Oak, TX CPA/ Indefinite from November 28, 1995 Attorney

Indefinite from November 28, 1995

Tisdel, Linda Seattle, WA Enrolled Agent

November 28, 1995 to May 27, 1997

Webb, Herbert M. Gainsville, FL Attorney December 21, 1995 to June 20, 1997 Hipp, Robert J. Evanston, IL CPA December 28, 1995 to April 27, 1996 Ruff, James M. Willmar, MN CPA January 1, 1996 to March 31, 1996 Mulkerin, John J. Wheaton, IL CPA January 5, 1996 to April 4, 1996 Redwitz, Robert Irvine, CA CPA February 15, 1996 to May 14, 1996 Lind, Stanley L. Milwaukee, WI Attorney March 1, 1996 to February 28, 1997 Dais, Robert E. Plano, TX CPA March 1, 1996 to February 28, 1997

Under Section 330, Title 31 of the United States Code, the Secretary of the Treasury, after due notice and opportunity for hearing, is authorized to suspend or disbar from practice before the Internal Revenue Service any person who has violated the rules and regulations governing the recognition of attorneys, certified public accountants, enrolled agents or enrolled actuaries to practice before the Internal Revenue Service.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal Revenue Service matter from directly

or indirectly employing, accepting assistance from, being employed by or sharing fees with, any practitioner disbarred or under suspension from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents and enrolled actuaries to identify such disbarred or suspended practitioners, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attorney, certified public accountant, enrolled

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agent or enrolled actuary, and the date of disbarment or period of suspension. This announcement will appear in the weekly Bulletin for five successive weeks or as long as it is practicable for each attorney, certified public accountant, enrolled agent or enrolled actuary so suspended or disbarred and will be consolidated and published in the Cumulative Bulletin.

After due notice and opportunity for hearing before an administrative law judge, the following individuals have been disbarred from further practice before the Internal Revenue Service:

Name Address Designation Effective Date

Muraskin, David New York, NY Attorney November 6, 1995 Kelsey, Patrick Poolesville, MD CPA November 13, 1995