Announcement — Internal Revenue Bulletin 1996-42

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

Styvaert, Richard San Diego, CA CPA July 5, 1996 Davis Jr., George L. Washington, D.C. Enrolled Agent August 15, 1996

Under 31 Code of Federal Regulations, Part 10, an enrolled agent 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 resignation from such practice. The Director of Practice, in his discretion, may suspend an enrolled agent 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 enrolled agent who has resigned from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents and enrolled actuaries to identify former enrolled agents who have resigned from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of former

enrolled agents who have resigned from such practice, and date of resignation. 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 enrolled agent who has resigned, and will be consolidated and published in the Cumulative Bulletin.

The following individual has offered his resignation as an enrolled agent:

Name Address Date of Resignation

Marchioli, Anthony Dallas, TX July 12, 1996

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

Berry, James R. Columbus, MO CPA June 5, 1996 to December 4, 1997 Rohner Jr., Richard E. Burr Ridge, IL CPA June 10, 1996 to June 9, 1997 Bova, Robert J. Tampa, FL CPA June 10, 1996 to March 9, 1997 Rines, Robert L. Concord, NH Attorney June 17, 1996 to December 16, 1998 Kimball, Randy Rancho Cucamonga, CA CPA July 1, 1996 to December 31, 1996 Cole, Sherman Oklahoma City, OK CPA July 1, 1996 to March 31, 1997 Barretta, Samuel N. Southfield, MI Attorney August 1, 1996 to December 31, 1999 Harris, Luis F. Orlando, FL CPA August 1, 1996 to October 31, 1996 Vourvoulias, James Park Ridge, IL CPA August 1, 1996 to October 31, 1996 Swan, Roy E. Salem, OR CPA August 1, 1996 to January 31, 1997 Hamilton, Barry K. Twins Falls, ID CPA August 1, 1996 to September 30, 1996 Horton, Greta Richland, VA CPA Indefinite from August 2, 1996 Addabbo, Marie P. Manchester, CT Enrolled Agent September 1, 1996 to May 31, 1997 Crouch Jr., Richard E. Miss’nViejo, CA CPA September 1, 1996 to February 28, 1999 Sanders Jr., Wilfred A. Orlando, FL CPA September 1, 1996 to August 31, 1998 Perkins, Nancy F. Apple Valley, MN CPA September 1, 1996 to November 30, 1996 Nichols, Oliver R. Meriden, CT CPA September 1, 1996 to May 31, 1997 Winiemko, Ronald C. Sterl’g Hts, MI Attorney September 1, 1996 to February 28, 1999 Pallman, William F. Guilford, CT CPA September 30, 1996 to January 29, 1997 Gannon, Martin C. Wallingford, CT CPA September 30, 1996 to December 29, 1996 Andrews, Craig A. Hicksville, OH CPA September 30, 1996 to September 29, 1997