Announcement — Internal Revenue Bulletin 1996-25

Under title 31 of the Code of Federal Regulations, section 10.76, the Director of Practice 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 any crime under title 26 of the United States Code or, of a felony under title 18 of the United States Code involving dishonesty or breach of trust.

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 expedited 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 attorney, 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 suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions of the applicable regulations:

Name Address Designation Date of Suspension

Noske, Joan M. Richmond, MN CPA Indefinite from March 1, 1996 Wahl, Roger W. Martinez, GA CPA Indefinite from March 1, 1996 Stojanov, Dragan Detroit, MI Attorney Indefinite from March 13, 1996 Gay, Randall D. Honolulu, HI CPA Indefinite from March 13, 1996 Sheffey, Ralph LaCrosse, WI Attorney Indefinite from March 13, 1996 Doyle, Robert Sacramento, CA CPA Indefinite from March 19, 1996 Singer, Michael G. Minnetonka, MN Attorney Indefinite from March 19, 1996 Mohme, Robert H. St. Louis, MO Attorney Indefinite from March 20, 1996 Vogelei, George Mac Novato, CA Attorney Indefinite from March 20, 1996 Gaskins, Oscar N. Cherry Hill, NJ Attorney Indefinite from March 26, 1996 Gawel, Michael S. Niagara Falls, NY Attorney Indefinite from March 29, 1996