Announcement — Internal Revenue Bulletin 1997-28

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

Padgett, John Orleans, MA Attorney May 22, 1997 to October 21, 1998

Crisp, Jerry W. Dallas, TX CPA June 1, 1997 to May 31, 2000

Kessel, Donald K. Export, PA CPA June 1, 1997 to November 30, 1998

Klimchak, Joseph Aliquippa, PA CPA June 1, 1997 to February 28, 1998

Steele, Lewis M. Pittsburgh, PA CPA June 1, 1997 to May 31, 1998

Castleberry, Gene A. Oklahoma City, OK Attorney June 4, 1997 to August 3, 1997

O’Connor, Paul J. Hanover, MA CPA June 6, 1997 to June 5, 2000

Olshan, Robert M. Washington, DC CPA June 10, 1997 to December 9, 1998

Johnson, Kirk L. Ann Arbor, MI CPA July 1, 1997 to June 30, 1999

Mattutat, Stephen Ellicott City, MD CPA July 1, 1997 to March 31, 1998

Trenary, Lloyd R. Oklahoma City, OK CPA August 1, 1997 to March 31, 1998

Ritchey Jr., Ferris Birmingham, AL Attorney August 1, 1997 to July 31, 2000

Gold, Howard G. Hamden, CT CPA August 1, 1997 to July 31, 1999

Womack, Kathleen Hammond, LA CPA August 1, 1997 to July 31, 1999

July 14, 1997 16 1997–28 I.R.B.

Numerical Finding List ¹

Bulletin 1997–27

Announcements:

97–67, 1997–27 I.R.B. 37

Notices:

97–37, 1997–27 I.R.B. 4 97–38, 1997–27 I.R.B. 8 97–39, 1997–27 I.R.B. 8

Revenue Procedures:

97–32, 1997–27 I.R.B. 9

Revenue Rulings:

97–27, 1997–27 I.R.B. 4

1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 1997–1 through 1997–26 will be found in Internal Revenue Bulletin 1997–27, dated July 7, 1997.

Finding List of Current Action on Previously Published Items ¹

Bulletin 1997–27

*Denotes entry since last publication

Revenue Procedures:

96–42 Superseded by 97–32, 1997–27 I.R.B. 9

1A cumulative finding list for previously published items mentioned in Internal Revenue Bulletins 1997–1 through 1997–26 will be found in Internal Revenue Bulletin 1997–27 dated July 7, 1997.