Announcement of the Disbarment, Suspension, or Consent to Voluntary Suspension of…

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

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:

Name Address Designation Date of Suspension

Vlymen, Neal Van San Diego, CA CPA Indefinite from November 1, 1996

Lombardi, Theresa Livonia, MI CPA November 1, 1996 to October 31, 1998

Orfall, Warren Hood River, OR CPA November 1, 1996 to June 30, 1997

Oberman, Joseph Highland Park, IL CPA December 1, 1996 to August 31, 1997

Gazzola, Frank N. Mankato, MN CPA December 1, 1996 to November 30, 1997

Tumminello, Anthony G. St. Louis, MO Attorney December 17, 1996 to June 16, 1997

Heffelfinger, Harry N. Buffalo Grove, IL CPA December 20, 1996 to June 19, 1998

Zintl Jr., Ernst J. Newport, MN CPA December 23, 1996 to December 22, 1997

Alms, William R. Lake Forest, CA CPA January 1, 1997 to March 31, 1997

Smith, Arthur L. Athens, GA CPA January 1, 1997 to December 31, 1997

DeGroote Sr., Kevin J. Mesa, AZ CPA January 1, 1997 to October 31, 1997

Oliveri, Robert Bensalem, PA CPA January 1, 1997 to December 31, 1997

Davies, Preston S. Deerfield, IL CPA January 15, 1997 to December 14, 1997

Elbert, David L. Franktown, CO CPA Indefinite from January 21, 1997 Smith Jr., Phillip M. Long Beach, CA Attorney February 1, 1997 to March 31, 1997

Pennington, Richard A. Vandergrift, PA CPA February 1, 1997 to January 31, 2000 Tameron, Joseph A. Chandler, AZ CPA February 1, 1997 to September 30, 1998 Kalb, Mary C. Kearny, NE CPA February 1, 1997 to March 31, 1997

Pritchard, John J. San Diego, CA Enrolled Agent February 1, 1997 to March 31, 1997 Garrett, Richard Torrance, GA Enrolled Agent March 1, 1997 to May 30, 1997 Englert, Larry R. Eaton, OH CPA April 1, 1997 to May 30, 1997

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