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

Miller, Gorden A. Mineral Wells, WV CPA February 1, 1996 to April 30, 1996 Barnes, Charles E. Louisville, KY Enrolled Indefinite from February 1, 1996 Agent

Indefinite from February 1, 1996

Polizzi, Angelo J. Grosse Point, MI Attorney Indefinite from February 6, 1996 Pegler, Charles R. Islandia, NY CPA Indefinite from February 7, 1996 Foster, David M. Birmingham, MI Attorney Indefinite from February 9, 1996 Smith, Jerry A. Evansville, IN CPA February 9, 1996 to November 8, 1996 Penn, Michael J. Dearborn, MI CPA February 9, 1996 to February 8, 1997 Mueller, E. Laird Seal Beach, CA CPA February 12, 1996 to June 11, 1996 Zezima, Paul P. Norwalk, CT CPA April 1, 1996 to May 31, 1996 Van Houten, Robert R. Danbury, CT CPA May 1, 1996 to April 30, 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

Gimbel, Stephen Columbia, SC CPA January 20, 1996 Tropsa, Donna C. Stamford, CT Attorney January 20, 1996 Seifert, Frank J. Birmingham, AL CPA January 20, 1996 Hansen, Joe B. Lubbock, TX CPA March 2, 1996