Announcement — Internal Revenue Bulletin 1996-50

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

Sherman, Richard M. Crystal Lake, IL CPA October 18, 1996 to July 17, 1997 Hunter, Lewis Jacksonville, FL CPA October 25, 1996 to January 24, 1997 Hisken, Donald Red Bluff, CA CPA November 1, 1996 to March 31, 1997 Byrne, Steven P. Arcadia, CA Attorney November 1, 1996 to January 31, 1997 Mulrey, Robert M. Milton, MA CPA November 1, 1996 to October 31, 1997 Edwards, Ronald A. Plymouth, MI CPA November 1, 1996 to April 30, 1998 Hart Jr., Charles E. Wilmington, OH Attorney November 1, 1996 to October 31, 1998 Willner, Peter D. Stowe, VT CPA November 1, 1996 to April 30, 1997 May, Gary Madison, WI Attorney November 1, 1996 to October 31, 1998 Josephson, Elliott Northbrook, IL CPA November 1, 1996 to October 31, 1998 Capwill Jr., James A. Solon, OH CPA November 1, 1996 to February 28, 1997 Hazel, John J. Ridgefield, CT Enrolled Agent November 1, 1996 to January 31, 1997 Jacobs, Patrick St. Paul, MN CPA November 1, 1996 to December 31, 1996 Lau, William Crete, IL CPA November 1, 1996 to June 30, 1997 Franklin, Gene L. Lees Summit, MO Enrolled Agent November 1, 1996 to January 31, 1997 Winterhalter, Charles L. Cincinnati, OH CPA November 1, 1996 to April 30, 1998 Cremer, Patricia L. Roundup, MT CPA November 5, 1996 to May 4, 1997 Gardner, Stephen A. Dallas, TX Attorney November 7, 1996 to May 6, 1999 Masini, David Wheat Ridge, CO CPA November 12, 1996 to November 11, 1997 Cunningham, Michael Lafayette, IN CPA November 12, 1996 to August 11, 1997 Smith, Robert Chicago, IL CPA January 1, 1997 to December 31, 1997