Part IV. Items — Internal Revenue Bulletin 1997-44

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

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:

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