Announcement of the Expedited Suspension of Attorneys, Certified Public Accountants,…

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

Pacchiana, Paul Chappaqua, NY Attorney Indefinite from October 9, 1996 Rosenberger, David H. Centerville, OH Enrolled Agent Indefinite from October 21, 1996 Gudes, Gerald W. Bloomfield, MI CPA Indefinite from October 22, 1996 Donnelly, Richard S. Asheville, NC CPA Indefinite from October 22, 1996 Burrows, William D. Dallas, TX Attorney Indefinite from November 13, 1996 Klausner, Julius Scarsdale, NY CPA Indefinite from November 13, 1996 Glessner, Randy Omak, WA CPA Indefinite from November 13, 1996 Aspland, Frieda R. Greenville, SC CPA Indefinite from November 13, 1996

63

Public Laws—Continued:

104–134, 1996–38 I.R.B. 7 104–168, 1996–38 I.R.B. 8 104–191, 1996–43 I.R.B. 7 104–193, 1996–46 I.R.B. 4

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 96–49, 1996–43 I.R.B. 74 96–50, 1996–47 I.R.B. 10 96–51, 1996–47 I.R.B. 10 96–52, 1996–48 I.R.B. 10 96–53, 1996–49 I.R.B. 9 96–54, 1996–50 I.R.B. 9 96–55, 1996–50 I.R.B. 10 96–56, 1996–51 I.R.B. 11

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 96–41, 1996–45 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 96–47, 1996–40 I.R.B. 7 96–48, 1996–40 I.R.B. 4 96–49, 1996–41 I.R.B. 4 96–50, 1996–42 I.R.B. 4 96–51, 1996–43 I.R.B. 5 96–52, 1996–45 I.R.B. 5 96–53, 1996–47 I.R.B. 4 96–54. 1996–47 I.R.B. 5 96–55, 1996–49 I.R.B. 4 96–56, 1996–50 I.R.B. 7 96–57, 1996–50 I.R.B. 5 96–58, 1996–50 I.R.B. 4 96–59, 1996–50 I.R.B. 4 96–60, 1996–51 I.R.B. 4 96–61, 1996–52 I.R.B. 24

Tax Conventions:

1996–28 I.R.B. 36 1996–36 I.R.B. 6 1996–40 I.R.B. 8 1996–50 I.R.B. 8

Treasury Decisions:

8673, 1996–27 I.R.B. 4 8674, 1996–28 I.R.B. 7

Numerical Finding List ¹

Bulletins 1996–27 through 1996–52

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 96–100, 1996–40 I.R.B. 10 96–101, 1996–40 I.R.B. 10 96–102, 1996–40 I.R.B. 11 96–103, 1996–40 I.R.B. 12 96–104, 1996–41 I.R.B. 10 96–105, 1996–42 I.R.B. 19 96–106, 1996–42 I.R.B. 23 96–107, 1996–42 I.R.B. 27 96–108, 1996–44 I.R.B. 15 96–109, 1996–43 I.R.B. 76 96–110, 1996–43 I.R.B. 77 96–111, 1996–44 I.R.B. 16 96–112, 1996–45 I.R.B. 7 96–113, 1996–44 I.R.B. 18 96–114, 1996–45 I.R.B. 7 96–115, 1996–45 I.R.B. 9 96–116, 1996–46 I.R.B. 12 96–117, 1996–46 I.R.B. 12 96–118, 1996–46 I.R.B. 12 96–119, 1996–46 I.R.B. 13 96–120, 1996–47 I.R.B. 12 96–121, 1996–47 I.R.B. 12 96–122, 1996–47 I.R.B. 13 96–123, 1996–51 I.R.B. 13 96–124, 1996–49 I.R.B. 22 96–125, 1996–48 I.R.B. 21 96–126, 1996–50 I.R.B. 12 96–127, 1996–50 I.R.B. 12 96–128, 1996–51 I.R.B. 14

See footnote at end of list.

Announcements—Continued:

96–129, 1996–51 I.R.B. 14 96–130, 1996–52 I.R.B. 32 96–131, 1996–52 I.R.B. 32 96–132, 1996–52 I.R.B. 33 Court Decisions: 2058, 1996–34 I.R.B. 13 2059, 1996–34 I.R.B. 10 2060, 1996–34 I.R.B. 5

Delegation Orders: 155 (Rev. 4), 1996–40 I.R.B. 9

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 96–49, 1996–41 I.R.B. 6 96–50, 1996–41 I.R.B. 6 96–51, 1996–42 I.R.B. 6 96–52, 1996–42 I.R.B. 8 96–53, 1996–51 I.R.B. 5 96–54, 1996–44 I.R.B. 13 96–55, 1996–47 I.R.B. 7 96–56, 1996–47 I.R.B. 7 96–57, 1996–47 I.R.B. 9 96–58, 1996–49 I.R.B. 7 96–59, 1996–48 I.R.B. 10 96–60, 1996–49 I.R.B. 7 96–61, 1996–49 I.R.B. 8 96–62, 1996–49 I.R.B. 8 96–63, 1996–51 I.R.B. 8 96–64, 1996–51 I.R.B. 8 96–65, 1996–52 I.R.B. 28 96–68, 1996–52 I.R.B. 30

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–59–94, 1996–30 I.R.B. 23 FI–32–95, 1996–34 I.R.B. 21 FI–48–95, 1996–31 I.R.B. 36 FI–28–96, 1996–31, I.R.B. 33 GL–7–96, 1996–33 I.R.B. 13 IA–292–84, 1996–28 I.R.B. 38 IA–26–94, 1996–30 I.R.B. 24 IA–42–95, 1996–49 I.R.B. 21 IA–29–96, 1996–33 I.R.B. 14 INTL–4–95, 1996–36 I.R.B. 8 PS–39–93, 1996–34 I.R.B. 27 PS–22–96, 1996–33 I.R.B. 15 REG–208215–91, 1996–38 I.R.B. 145 REG–209803–95, 1996–44 I.R.B. 14 REG–209826–96, 1996–42 I.R.B. 10 REG–209827–96, 1996–37 I.R.B. 19 REG–245562–96, 1996–41 I.R.B. 8 REG–251520–96, 1996–48 I.R.B. 15

Public Laws:

104–117, 1996–34 I.R.B. 19

64

Numerical Finding List—Continued

Bulletins 1996–27 through 1996–52

Treasury Decisions—Continued:

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 8683, 1996–44 I.R.B. 9 8684, 1996–44 I.R.B. 4 8685, 1996–48 I.R.B. 4 8686, 1996–52 I.R.B. 14 8687, 1996–52 I.R.B. 4

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.

65

Finding List of Current Action on Previously Published Items ¹

Bulletins 1996–27 through 1996–52

*Denotes entry since last publication

Revenue Procedures:

67–396 Modified by 96–56, 1996–50 I.R.B. 7

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

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

91–22 Superseded by 96–53, 1996–49 I.R.B. 9

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

95–16 Superseded by 96–48, 1996–39 I.R.B. 10

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

95–46 Superseded by 96–48, 1996–39 I.R.B. 10

96–3 Amplified by 96–56, 1996–51 I.R.B. 11 96–25 Modified by 96–58, 1996–50 I.R.B. 4

96–41 Modified by Notice 96–49, 1996–41 I.R.B. 6

96–46 Supplemented by 96–51, 1996–47 I.R.B. 10

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.

66