SECTION 9. REQUESTS FOR

CONSENTTO CHANGE FROM SEPARATE ENTITYREPORTING TO SINGLE ENTITY REPORTING IN CASES WHERE AVALID CONSENT FROM THE SERVICE TO REPORT INTERCOMPANYTRANSACTIONS ON ASEPARATE ENTITY BASIS WAS NOT PREVIOUSLYOBTAINED

The Service’s consent under § 446(e) to change from separate entity reporting to

October 27, 1997 24 1997–43 I.R.B.

rolled 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 actuaries 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 att o r n e y, certified public accountant, en

Name Address Designation Date of Suspension

Booker, William G. Winston-Salem, NC CPA Indefinite from June 12, 1997 Acevado, Gustavo Laredo, TX Attorney Indefinite from July 23, 1997 Piotti, Wayne H. Homer, NY CPA Indefinite from July 23, 1997 Burley, Franklin R. Monroe, LA CPA Indefinite from July 23, 1997 Kent, William F. Winston-Salem, NC CPA Indefinite from July 23, 1997 Levine, Jack Phoenix, AZ Attorney Indefinite from July 23, 1997 Kapral, Stephen M. Richmond, VA Attorney Indefinite from July 23, 1997 Bell, Abraham E. St. Louis, MO CPA Indefinite from July 30, 1997 Jackson, Paul Burley, ID CPA Indefinite from September 11, 1997 Clay, Henry New York, NY Attorney Indefinite from September 11, 1997 Cooley, Donald Springfield, MO Attorney Indefinite from September 11, 1997 Duke, Charla R. Oakland, CA Attorney Indefinite from September 11, 1997 Devins, George Munsey Park, NY CPA Indefinite from September 11, 1997

Williams, Ronald A. Doylestown, PA Enrolled Agent Indefinite from September 11, 1997

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

Under 31 Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled act u a r y, in order to avoid the institution or conclusion of a proceeding for his disbarment or suspension from practice before the Internal Revenue Service, may off e r his consent to suspension from such practice. The Director of Practice, in his discretion, may suspend an attorney, certi

fied public accountant, enrolled agent, or enrolled actuary in accordance with the consent off e r e d .

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries 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

1997–43 I.R.B. 27 October 27, 1997

consolidated and published in the Cumulative Bulletin.

The following individuals have been placed under consent suspension from practice before the Internal Revenue Serv i c e :

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

Name Address Designation Date of Suspension

Weksler, Mark R. Arlington Heights, IL CPA June 16, 1997 to June 15, 2000 Womble, Bill R. Dallas, TX Attorney Indefinite from June 19, 1997 Robinson II, Vaughn Midland, TX CPA Indefinite from June 19, 1997 Kim, Kwang W. Schaumburg, IL CPA June 30, 1997 to December 29, 1997 Tymas, George M. Russellton, PA CPA July 1, 1997 to February 28, 1999 Rattet, Robert L. New Rochelle, NY Attorney July 26, 1997 to June 25, 1998 Noles, R. Leon N. Little Rock, AR CPA July 30, 1997 to October 29, 1997 Harbin, Glenn E. Bakersfield, CA CPA July 31, 1997 to December 30, 1998 Harms, John G. Lemont, PA CPA August 1, 1997 to November 30, 1997 Lewis, Craig S. Savannah, GA CPA August 1, 1997 to July 31, 1998 Terranova, Michael P. Lake Charles, LA CPA August 7, 1997 to May 6, 1998 Frantz, Barbara A. Pontiac, IL Attorney August 8, 1997 to July 31, 1999 Smith, Glen L. Edina, MN Attorney August 9, 1997 to November 8, 1997 Bayus Sr., Gerald A. Hubbard, OH CPA August 11, 1997 to July 10, 1998 Winton, D. Michael Clovis, NM Enrolled Agent August 15, 1997 to November 14, 1997 McNabb, Gerald White Bear, MN Attorney August 22, 1997 to January 21, 2000 Ness, Stanley L. Minneapolis, MN CPA August 25, 1997 to February 24, 1998 Culmer, Thomas A. Devils Lake, ND CPA September 1, 1997 to November 30, 1997 Ziskind, Sherman Dunlevy, PA CPA September 1, 1997 to February 28, 1999 Huston, James L. Kingman, AZ CPA September 1, 1997 to December 31, 1997 Fulthorpe, Douglas R. St. Petersburg, FL CPA September 1, 1997 to August 30, 1998 Suszko, Richard J. La Mesa, CA Enrolled Agent September 1, 1997 to August 31, 1999 Bromagen, Kent E. Dayton, OH CPA September 1, 1997 to February 28, 2000 Shawhan, David W. Xenia, OH CPA September 1, 1997 to August 31, 1999 Kennedy Jr., Joseph Santa Barbara, CA Enrolled Agent September 1, 1997 to May 31, 1998 Brummet, Richard E. Hinsdale, IL CPA September 3, 1997 to January 2, 1998 Pollard, E. Dwain Idabell, OK CPA September 4, 1997 to August 3, 1999 Tamminga, Roland R. Belmont, NH Attorney September 5, 1997 to December 4, 1997 Ayala, Simon Oxnard, CA Enrolled Agent Indefinite from September 19, 1997 Balmer, Alan J. Fairfield, IA CPA September 30, 1997 to August 29, 1999 Fox, Eugene Rockville Centre, NY CPA October 1, 1997 to March 31, 1998 Sanford, Paul L. Avon, CT CPA November 1, 1997 to July 31, 1997 Glemann, Richard P. Jacksonville Beach, FL CPA November 1, 1997 to October 31, 1999 Rubey, Patrick J. Chicago, IL CPA November 1, 1997 to January 31, 1999

Coverdale Jr., Alphonso Philadelphia, PA Enrolled Agent December 1, 1997 to November 30, 2000

October 27, 1997 28 1997–43 I.R.B.

tant, enrolled agent, or enrolled actuary, and date of disbarment or period of suspension. This announcement will appear in the weekly Bulletin 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.

After due notice and opportunity for hearing before an administrative law judge, the following individuals have been suspended from further practice before the Internal Revenue Service:

Under Section 330, Title 31 of the United States Code, the Secretary of the Tr e a s u r y, after due notice and opportunity for hearing, is authorized to suspend or disbar from practice before the Internal Revenue Service any person who has violated the rules and regulations governing the recognition of attorneys, certified public accountants, enrolled agents, or enrolled actuaries to practice before the Internal Revenue Service.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal Revenue Service matter from directly or indirectly employ

ing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred or under suspension from practice before the Internal Revenue Serv i c e .

To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify such disbarred or suspended practitioners, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been disbarred or suspended from such practice, their designation as attorney, certified public accoun

Name Address Designation Date of Suspension

Makos, Deborah Green Bay, WI Enrolled Agent June 20, 1997 to May 19, 2000

Friberg, John P. Milwaukee, WI CPA July 20, 1997 to June 19, 2001

tant, enrolled agent, or enrolled actuary, and the date of disbarment or period of suspension. This announcement will appear in the weekly Bulletin 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.

After due notice and opportunity for hearing before an administrative law judge, the following individuals have been disbarred from further practice before the Internal Revenue Service:

Under Section 330, Title 31 of the United States Code, the Secretary of the Tr e a s u r y, after due notice and opportunity for hearing, is authorized to suspend or disbar from practice before the Internal Revenue Service any person who has violated the rules and regulations governing the recognition of attorneys, certified public accountants, enrolled agents, or enrolled actuaries to practice before the Internal Revenue Service.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal Revenue Service matter from directly or indirectly employ

ing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred or under suspension from practice before the Internal Revenue Serv i c e .

To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify such disbarred or suspended practitioners, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been disbarred or suspended from such practice, their designation as attorney, certified public accoun

Name Address Designation Effective Date

Hoyt III, Walter J. Burns, OR Enrolled Agent July 13, 1997 Lu, John S. New York, NY Enrolled Agent July 21, 1997 McCue, William T. Glen Rock, NJ Attorney July 21, 1997

Foster, Dennis S. Pittsburgh, PA CPA September 8, 1997

1997–43 I.R.B. 29 October 27, 1997

Revenue rulings and revenue pro c e d u re s ( h e reinafter re f e rred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the e f f e c t :

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. T h u s, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with m o d i f i e d, below).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

D i s t i n g u i s h e d describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it ap

The following abbreviations in current use and for - merly used will appear in material published in the Bulletin.

A —Individual. Acq. —Acquiescence. B —Individual. BE —Beneficiary. BK —Bank. B.T.A. —Board of Tax Appeals. C. —Individual. C.B. —Cumulative Bulletin. CFR —Code of Federal Regulations. CI —City. COOP —Cooperative. Ct.D. —Court Decision. CY —County. D —Decedent. DC —Dummy Corporation. DE —Donee. Del. Order —Delegation Order. DISC —Domestic International Sales Corporation. DR —Donor. E —Estate. EE —Employee.

plies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified a n d c l a r i f i e d, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in law or regulations. A r u l i n g may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in the new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the

E.O. —Executive Order. ER —Employer. ERISA —Employee Retirement Income Security Act. EX —Executor. F —Fiduciary. FC —Foreign Country. FICA —Federal Insurance Contribution Act. FISC —Foreign International Sales Company. FPH —Foreign Personal Holding Company.

F.R. —Federal Register. FUTA —Federal Unemployment Tax Act. FX —Foreign Corporation.

G.C.M. —Chief Counsel’s Memorandum.

GE —Grantee. GP —General Partner. GR —Grantor.

IC —Insurance Company.

I.R.B. —Internal Revenue Bulletin. LE —Lessee. LP —Limited Partner.

LR —Lessor.

M —Minor. Nonacq. —Nonacquiescence. O —Organization.

P —Parent Corporation.

new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, m o d i f i e d and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case the previously published ruling is first modified and then, as modified, is supers e d e d .

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

PHC —Personal Holding Company. PO —Possession of the U.S. PR —Partner. PRS —Partnership. PTE —Prohibited Transaction Exemption. Pub. L. —Public Law. REIT —Real Estate Investment Trust. Rev. Proc. —Revenue Procedure. Rev. Rul. —Revenue Ruling.

S —Subsidiary. S.P.R. —Statements of Procedral Rules. Stat. —Statutes at Large.

T —Target Corporation.

T.C. —Tax Court. T.D. —Treasury Decision. TFE —Transferee.

TFR —Transferor.

T.I.R. —Technical Information Release. TP —Taxpayer. TR —Trust.

TT —Trustee.

U.S.C. —United States Code. X —Corporation. Y —Corporation.

Z —Corporation.

October 27, 1997 30 1997–43 I.R.B.

Numerical Finding List

1

Bulletins 1997–27 through 1997–42

Announcements:

97–61, 1997–29 I.R.B. 13 97–67, 1997–27 I.R.B. 37 97–68, 1997–28 I.R.B. 13 97–69, 1997–28 I.R.B. 13 97–70, 1997–29 I.R.B. 14 97–71, 1997–29 I.R.B. 15 97–72, 1997–29 I.R.B. 15 97–73, 1997–30 I.R.B. 86 97–74, 1997–31 I.R.B. 16 97–75, 1997–32 I.R.B. 28 97–76, 1997–32 I.R.B. 28 97–77, 1997–33 I.R.B. 58 97–78, 1997–34 I.R.B. 11 97–79, 1997–35 I.R.B. 8 97–80, 1997–34 I.R.B. 12 97–81, 1997–34 I.R.B. 12 97–82, 1997–34 I.R.B. 12 97–83, 1997–34 I.R.B. 13 97–84, 1997–34 I.R.B. 13 97–85, 1997–35 I.R.B. 8 97–86, 1997–35 I.R.B. 9 97–87, 1997–35 I.R.B. 9 97–88, 1997–35 I.R.B. 9 97–89, 1997–36 I.R.B. 10 97–90, 1997–36 I.R.B. 10 97–91, 1997–37 I.R.B. 25 97–92, 1997–37 I.R.B. 26 97–93, 1997–36 I.R.B. 11 97–94, 1997–36 I.R.B. 12 97–95, 1997–36 I.R.B. 12 97–96, 1997–39 I.R.B. 15 97–97, 1997–38 I.R.B. 22 97–98, 1997–39 I.R.B. 15 97–99, 1997–40 I.R.B. 7 97–100, 1997–40 I.R.B. 8 97–101, 1997–41 I.R.B. 13 97–102, 1997–41 I.R.B. 15 97–103, 1997–41 I.R.B. 16 97–104, 1997–42 I.R.B. 39 97–105, 1997–42 I.R.B. 40

Court Decisions:

2061, 1997–31 I.R.B. 5 2062, 1997–32 I.R.B. 8

Delegation Orders: 97 (Rev. 34), 1997–41 I.R.B. 14 172 (Rev. 5), 1997–28 I.R.B. 6

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 97–40, 1997–28 I.R.B. 6 97–41, 1997–28 I.R.B. 6 97–42, 1997–29 I.R.B. 12 97–43, 1997–30 I.R.B. 9 97–44, 1997–31 I.R.B. 15 97–45, 1997–33 I.R.B. 7 97–46, 1997–34 I.R.B. 10 97–47, 1997–35 I.R.B. 5 97–48, 1997–35 I.R.B. 5 97–49, 1997–36 I.R.B. 8 97–50, 1997–37 I.R.B. 21 97–51, 1997–38 I.R.B. 20

1 A 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.

Notices–Continued

97–52, 1997–38 I.R.B. 20 97–53, 1997–40 I.R.B. 6 97–54, 1997–41 I.R.B. 7 97–55, 1997–40 I.R.B. 6

Railroad Retirement Quarterly Rate:

1997–28 I.R.B. 5

Proposed Regulations:

REG–104893–97, 1997–29 I.R.B. 13 REG–105160–97, 1997–37 I.R.B. 22 REG–106043–97, 1997–37 I.R.B. 24 REG–107644–97, 1997–32 I.R.B. 24 REG–208151–91, 1997–38 I.R.B. 21 REG–246250–96, 1997–42 I.R.B. 30

Revenue Procedures:

97–32, 1997–27 I.R.B. 9 97–32A, 1997–34 I.R.B. 10 97–33, 1997–30 I.R.B. 10 97–34, 1997–30 I.R.B. 14 97–35, 1997–33 I.R.B. 11 97–36, 1997–33 I.R.B. 14 97–37, 1997–33 I.R.B. 18 97–38, 1997–33 I.R.B. 43 97–39, 1997–33 I.R.B. 48 97–40, 1997–33 I.R.B. 50 97–41, 1997–33 I.R.B. 5 97–42, 1997–33 I.R.B. 57 97–43, 1997–39 I.R.B. 12 97–44, 1997–41 I.R.B. 8 97–45, 1997–41 I.R.B. 10 97–46, 1997–42 I.R.B. 10 97–47, 1997–42 I.R.B. 19

Revenue Rulings:

97–27, 1997–27 I.R.B. 4 97–28, 1997–28 I.R.B. 4 97–29, 1997–28 I.R.B. 4 97–30, 1997–31 I.R.B. 12 97–31, 1997–32 I.R.B. 4 97–32, 1997–33 I.R.B. 4 97–33, 1997–34 I.R.B. 4 97–34, 1997–34 I.R.B. 14 97–35, 1997–35 I.R.B. 4 97–36, 1997–36 I.R.B. 5 97–37, 1997–37 I.R.B. 15 97–38, 1997–38 I.R.B. 14 97–39, 1997–39 I.R.B. 4 97–40, 1997–39 I.R.B. 8 97–41, 1997–40 I.R.B. 4 97–42, 1997–41 I.R.B. 4 97–43, 1997–42 I.R.B. 8

Treasury Decisions:

8722, 1997–29 I.R.B. 4 8723, 1997–30 I.R.B. 4 8724, 1997–36 I.R.B. 4 8725, 1997–37 I.R.B. 16 8726, 1997–34 I.R.B. 7 8727, 1997–34 I.R.B. 5 8728, 1997–37 I.R.B. 4 8729, 1997–38 I.R.B. 4 8730, 1997–38 I.R.B. 16 8731, 1997–42 I.R.B. 6 8732, 1997–42 I.R.B. 4

1997–43 I.R.B. 31 October 27, 1997

Finding List of Current Action on Previously Published Items1

Bulletins 1997–27 through 1997–42

*Denotes entry since last publication

Revenue Procedures:

96–36 Superseded by 97–34, 1997–30 I.R.B. 14

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

97–32 Modified and amplified by 97–32A, 1997–34 I.R.B. 10

Revenue Rulings:

89–42 Supplemented by 97–31, 1997–32 I.R.B. 4

93–76 Clarified, modified, partially obsoleted, and superceded by 97–39, 1997–39 I.R.B 4

94–7 Clarified, modified, partially obsoleted, and superceded by 97–39, 1997–39 I.R.B 4

1 A 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.

October 27, 1997 32 1997–43 I.R.B.

1997–43 I.R.B. 33 October 27, 1997

October 27, 1997 34 1997–43 I.R.B.