Announcement — Internal Revenue Bulletin 1996-30

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:

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 Rev

enue 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 attorney, certified public

Name Address Designation Date of Suspension

Bruender, Lawrence Lesueur, MN Attorney Indefinite from April 18, 1996 Pallman, James J. New Haven, CT CPA April 19, 1996 to October 18, 1996 Pribble Jr., William C. Minneapolis, MN Attorney Indefinite from May 1, 1996 Pyburn, Richard E. Downers Grove, IL CPA May 1, 1996 to October 31, 1997 Scalise, James J. New Britain, CT Attorney May 1, 1996 to July 31, 1996 Kieldaisch, Dale W. Manteno, Il CPA May 1, 1996 to October 31, 1996 Ogorek, Charolotte F. Park Ridge, IL CPA May 3, 1996 to July 2, 1996 Korman, Steven B. Mulford, CT CPA May 3, 1996 to February 2, 1997 Myers, Donald L. Olney, MD CPA May 7, 1996 to May 6, 1998 Sharrett, William R. Paradise, CA Enrolled Agent May 8, 1996 to November 7, 1996 Cornwell, Douglas S. Norwalk, CT CPA May 10, 1996 to November 9, 1996 Chang, Sun Kun McLean, VA Enrolled Agent May 13, 1996 to July 12, 1996 Cariveau, Stewart Minneapolis, MN CPA May 30, 1996 to August 29, 1996 Carter, Gary E. Ashdown, AR CPA June 1, 1996 to August 31, 1996 Underwood, Wendell L. Sedalia, MO CPA June 1, 1996 to July 31, 1996 Candiloro, James A. Glastonbury, CT CPA June 1, 1996 to November 30, 1996 Schwartz, Leonard J. Danbury, CT Enrolled Agent June 1, 1996 to February 28, 1997 Forrester, Donald F. Fairfield, OH CPA Indefinite from June 4, 1996 Shade, Stephen E. Clearwater, FL Enrolled Agent June 8, 1996 to May 7, 1997 Woods, James G. Huntington, CT CPA July 1, 1996 to June 30, 1997 Grove, Michael J. Alliance, Oh CPA July 1, 1996 to June 30, 1997 Jenkins, Frank Montgomery, AL CPA July 1, 1996 to December 31, 1996 Brewton III, George W. Greenville, MS CPA July 1, 1996 to September 30, 1996 Fischer, Randall E. Lombard, IL CPA July 1, 1996 to September 30, 1996 Rhoney, Brian Wheaton, IL CPA July 1, 1996 to Decemer 31, 1996 Devereux, Michael J. Florissant, MO CPA July 1, 1996 to March 31, 1997 Cranston, Robert S. Saugerties, NY CPA July 1, 1996 to December 31, 1996 Miller, Dwight W. Overland Pk, KS CPA July 1, 1996 to June 30, 1997 Beck, Clyde E. Salina, KS CPA July 1, 1996 to October 31, 1996 Seal, Ernest E. Cleveland, MS CPA August 1, 1996 to July 31, 1998 Dicker, Joseph W. Minneapolis, MN Attorney August 1, 1996 to October 31, 1996

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 Rev

enue 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 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

Bushta, Patrick C. Sacramento, CA CPA April 18, 1996 Hart, Joel S. Beaumont, TX CPA April 19, 1996 Riggs, Patricia A. Stockton, CA Enrolled Agent April 19, 1996 Hammontree, Richard F. Ogunquit, ME CPA April 27, 1996 Otto, Judith M. Tucson, AZ Enrolled Agent May 18, 1996