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Announcement of the Consent Voluntary Suspension of Attorneys, Certified Public…
Internal Revenue Bulletin 1998-9 · 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, 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 Revenue Ser
vice 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 ac
countant, 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
Trempus Jr., Joseph Cabot, PA CPA October 1, 1997 to February 28, 1998 Tyler, Delbert D. Monroeville, PA CPA October 23, 1997 to April 22, 2000 Gillmore, George P. Hampton, NJ CPA Indefinite from October 10, 1997 Kamin, James C. Chicago, IL CPA December 1, 1997 to May 31, 1999 Hubbard, Edward Chicago, IL Attorney Indefinite from December 1, 1997 Retzlaff, Gene Hortonville, WI Enrolled Agent December 1, 1997 to May 31, 1998 Conklin, Dennis M. Arlington Hghts, IL CPA December 3, 1997 to December 2, 1998 Bowen, Roger H. Lake Bluff, IL CPA December 4, 1997 to December 3, 1999 Ciconte, William Wilmington, DE Enrolled Agent December 10, 1997 to December 9, 2000 Lopin, Paul I. Chicago, IL CPA Indefinite from December 11, 1997 Goldstein, Benjamin Des Plaines, IL CPA December 12, 1997 to June 11, 1998 Olsen Jr., Burton Rancho Cordova, CA CPA December 15, 1997 to June 14, 1998 Hickman, Michael Lawrence, KS CPA December 16, 1997 to April 15, 1998 Grant, Arthur J. Morris Plains, NJ CPA January 1, 1998 to December 31, 2000 Zielinski, Henry Woodstock, IL CPA January 1, 1998 to June 30, 1999 Rosales, John Batavia, IL CPA January 1, 1998 to April 30, 1998 Reinstein, Maxwell Potomac, MD CPA January 1, 1998 to March 31, 1998 Payne, Charlotte Breckenridge, CO CPA January 1, 1998 to December 31, 1999 Ibrahim, Mongy Raleigh, NC CPA January 1, 1998 to December 31, 1998 Koutek, Paul J. Westchester, IL CPA January 1, 1998 to August 31, 1998 Doherty, Steven Chicago, IL CPA January 1, 1998 to December 31, 1999 Deren, Patricia Lackawanna, NY Attorney January 1, 1998 to December 31, 1998 Calhoun, Sandra Louisville, KY CPA January 1, 1998 to March 31, 1998 Thurman, Stephen Arcadia, CA CPA January 1, 1998 to December 31, 1998 Davidson, Mark Tulsa, OK CPA January 15, 1998 to October 14, 1999 Hequembourg, Donald Glencoe, MO CPA January 20, 1998 to July 19, 1998
1998–9 I.R.B 19 March 2, 1998
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