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

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

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:

Name Address Designation Date of Suspension

Loberg, Thomas St. Paul, MN CPA Indefinite from November 13, 1996

Rose Ann Galati Thousand Oaks, CA CPA Indefinite from November 25, 1996

Labendeira, Anthony Fresno, CA CPA Indefinite from November 25, 1996

Nation, D. Mark Albuquerque, NM CPA Indefinite from November 25, 1996

Behren, Daryl D. Visalia, CA CPA Indefinite from November 25, 1996

Murphy, Virginia T. Laurinburg, NC CPA Indefinite from November 25, 1996

Best III, James M. Monroe, NC CPA Indefinite from November 25, 1996

Rehm, Aysha Tulsa, OK CPA Indefinite from November 25, 1996

Dineen, Lee M. Castle Hayne, NC CPA Indefinite from December 12, 1996

Miele, Ralph J. North Babylon, NY CPA Indefinite from February 14, 1997

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