Announcement — Internal Revenue Bulletin 1996-24

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

Behrens, William Kenosha, WI Enrolled Agent March 6, 1996 to May 5, 1996 Warter, J. Christopher South Bend, IN Attorney Indefinite from March 8, 1996 Leckie, Jerry B. Macon, GA Enrolled Agent March 9, 1996 to March 8, 1999 Retzlaff, Gene Hortonville, WI Enrolled Agent March 18, 1996 to July 17, 1996 Cahill, Donal Stratford, CT Attorney April 4, 1996 to April 3, 1997 Guidera, George C. Straford, CT Attorney April 11, 1996 to October 10, 1996 Kirk, Gregg T. Dallas, TX CPA Indefinite from May 1, 1996 Brock, Guy Charles Spokane, WA CPA Indefinite from May 1, 1996 Mathews, Thomas Cincinnati, OH CPA May 1, 1996 to August 31, 1996 Farnsworth Jr., Harold Starke, FL CPA May 1, 1996 to April 30, 1998 King, John C. Wichita, KS Attorney May 1, 1996 to August 31, 1996