Announcement — Internal Revenue Bulletin 1996-40

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:

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 actu

aries 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

Name Address Designation Date of Suspension

Bower, Lewis H. Tampa, FL CPA Indefinite from May 30, 1996 Reiss, Irvin L. Newton, PA CPA Indefinite from June 4, 1996 Reynolds, Mark E. Brownsburg, IN Attorney Indefinite from July 1, 1996 Moore, Philip J. Rome, GA CPA Indefinite from July 10, 1996 Broek, Kevin J. Omaha, NE CPA Indefinite from July 10, 1996 Bein, William Beachwood, OH Attorney Indefinite from August 1, 1996 Henry, Gregory Bradford, PA Attorney Indefinite from August 1, 1996 Sadler, George A. Houston, TX Attorney Indefinite from August 1, 1996 Fuhr IV, John Henry Dallas, TX CPA Indefinite from August 1, 1996 Rakov, Harris J. Mahwah, NJ Attorney Indefinite from August 1, 1996 Perkell, Mark E. S. Burlington, VT Attorney Indefinite from August 1, 1996 Darrah, Robert J. Neola, IA CPA Indefinite from August 21, 1996 Constantino, Enrico J. Bay Shore, NY Attorney Indefinite from August 27, 1996 VanLoan, Jonathan A. Frazer, PA Attorney Indefinite from August 27, 1996 Bennett, John J. Milford, CT Attorney Indefinite from August 27, 1996 Lavin-Munch, Carole A. Merrionette Pk, IL CPA Indefinite from August 27, 1996

Numerical Finding List ¹

Bulletins 1996–27 through 1996–39

Announcements: 96–61, 1996–27 I.R.B. 72 96–62, 1996–28 I.R.B. 55 96–63, 1996–29 I.R.B. 18 96–64, 1996–29 I.R.B. 18 96–65, 1996–29 I.R.B. 18 96–66, 1996–29 I.R.B. 19 96–67, 1996–30 I.R.B. 27 96–68, 1996–31 I.R.B. 45 96–69, 1996–32 I.R.B. 38 96–70, 1996–32 I.R.B. 40 96–71, 1996–33 I.R.B. 16 96–72, 1996–33 I.R.B. 16 96–73, 1996–33 I.R.B. 18 96–74, 1996–33 I.R.B. 19 96–75, 1996–34 I.R.B. 29 96–76, 1996–34 I.R.B. 29 96–77, 1996–35 I.R.B. 15 96–78, 1996–35 I.R.B. 15 96–79, 1996–35 I.R.B. 15 96–80, 1996–35 I.R.B. 16 96–81, 1996–36 I.R.B. 13 96–82, 1996–36 I.R.B. 14 96–83, 1996–36 I.R.B. 14 96–84, 1996–36 I.R.B. 14 96–85, 1996–37 I.R.B. 20 96–86, 1996–37 I.R.B. 21 96–87, 1996–37 I.R.B. 21 96–88, 1996–38 I.R.B. 150 96–89, 1996–37 I.R.B. 22 96–90, 1996–37 I.R.B. 22 96–91, 1996–37 I.R.B. 23 96–92, 1996–38 I.R.B. 151 96–93, 1996–38 I.R.B. 151 96–94, 1996–38 I.R.B. 153 96–96, 1996–39 I.R.B. 41 96–97, 1996–39 I.R.B. 41 96–98, 1996–39 I.R.B. 42 96–99, 1996–39 I.R.B. 42

Court Decisions:

2058, 1996–34 I.R.B. 13 2059, 1996–34 I.R.B. 10 2060, 1996–34 I.R.B. 5

Notices:

96–36, 1996–27 I.R.B. 11 96–37, 1996–31 I.R.B. 29 96–38, 1996–31 I.R.B. 29 96–39, 1996–32 I.R.B. 8 96–40, 1996–33 I.R.B. 11 96–41, 1996–35 I.R.B. 6 96–42, 1996–35 I.R.B. 6 96–43, 1996–36 I.R.B. 7 96–44, 1996–36 I.R.B. 7 96–45, 1996–39 I.R.B. 7 96–46, 1996–39 I.R.B. 7 96–47, 1996–39 I.R.B. 8 96–48, 1996–39 I.R.B. 8

Proposed Regulations:

CO–9–96, 1996–34 I.R.B. 20 CO–24–96, 1996–30 I.R.B. 22 CO–25–96, 1996–31 I.R.B. 30 CO–26–96, 1996–31 I.R.B. 31 FI–28–96, 1996–31, I.R.B. 33 FI–32–95, 1996–34 I.R.B. 21 FI–48–95, 1996–31 I.R.B. 36

1A cumulative list of all Revenue Rulings, Revenue Procedures, Treasury Decisions, etc., published in Internal Revenue Bulletins 1996–1 through 1996–26 will be found in Internal Revenue Bulletin 1996–27, dated July 1, 1996.

Proposed Regulations—Continued

FI–59–94, 1996–30 I.R.B. 23 GL–7–96, 1996–33 I.R.B. 13 IA–26–94, 1996–30 I.R.B. 24 IA–29–96, 1996–33 I.R.B. 14 IA–292–84, 1996–28 I.R.B. 38 INTL–4–95, 1996–36 I.R.B. 8 PS–22–96, 1996–33 I.R.B. 15 PS–39–93, 1996–34 I.R.B. 27 REG–209827–96, 1996–37 I.R.B. 19 REG–208215–91, 1996–38 I.R.B. 145

Public Laws: 104–117, 1996–34 I.R.B. 19 104–134, 1996–38 I.R.B. 7 104–168, 1996–38 I.R.B. 8

Railroad Retirement Quarterly Rate 1996–29 I.R.B. 14

Revenue Procedures: 96–36, 1996–27 I.R.B. 11 96–37, 1996–29 I.R.B. 16 96–39, 1996–33 I.R.B. 11 96–40, 1996–32 I.R.B. 8 96–41, 1996–32 I.R.B. 9 96–42, 1996–32 I.R.B. 14 96–43, 1996–35 I.R.B. 6 96–44, 1996–35 I.R.B. 7 96–45, 1996–35 I.R.B. 12 96–46, 1996–38 I.R.B. 144 96–47, 1996–39 I.R.B. 10 96–48, 1996–39 I.R.B. 10

Revenue Rulings:

96–33, 1996–27 I.R.B. 4 96–34, 1996–28 I.R.B. 4 96–35, 1996–31 I.R.B. 4 96–36, 1996–30 I.R.B. 6 96–37, 1996–32 I.R.B. 4 96–38, 1996–33 I.R.B. 4 96–39, 1996–34 I.R.B. 4 96–42, 1996–35 I.R.B. 4 96–43, 1996–36 I.R.B. 4 96–44, 1996–38 I.R.B. 4 96–45, 1996–39 I.R.B. 5 96–46, 1996–39 I.R.B. 5

Tax Conventions:

1996–28 I.R.B. 36 1996–36 I.R.B. 6

Treasury Decisions: 8673, 1996–27 I.R.B. 4 8674, 1996–28 I.R.B. 7 8675, 1996–29 I.R.B. 5 8676, 1996–30 I.R.B. 4 8677, 1996–30 I.R.B. 7 8678, 1996–31 I.R.B. 11 8679, 1996–31 I.R.B. 4 8680, 1996–33 I.R.B. 5 8681, 1996–37 I.R.B. 17 8682, 1996–37 I.R.B. 4

Finding List of Current Action on Previously Published Items ¹

Bulletins 1996–27 through 1996–39

*Denotes entry since last publication

Revenue Procedures:

80–27 Modified by 96–40, 1996–32 I.R.B. 8

87–32 Modified by TD 8680, 1996–33 I.R.B. 5

92–20 Modified by TD 8680, 1996–33 I.R.B. 5

95–29 Superseded by 96–36, 1996–27 I.R.B. 11

95–29A Superseded by 96–36, 1996–27 I.R.B. 11

95–30 Superseded by 96–42, 1996–32 I.R.B. 14

1A cumulative finding list for previously published items mentioned in Internal Revenue Bulletins 1996–1 through 1996–26 will be found in Internal Revenue Bulletin 1996–27, dated July 1, 1996.