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Announcement of the Consent Voluntary Suspension of Attorneys, Certified Public…
Internal Revenue Bulletin 1997-45 · 2026-10-03 edition · updated 2026-10-04 · United States
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, certi
fied 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 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 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
1997–45 I.R.B. 15 November 10, 1997
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
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
November 10, 1997 16 1997–45 I.R.B.
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