Announcement of the Consent Voluntary Suspension of Attorneys, Certified Public…

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

Cohn, Irving Baltimore, MD Attorney September 4, 1998 to September 3, 2000

Hwang, Catherine T. Livingston, NJ CPA October 1, 1998 to September 30, 1999

Bratek, Ronald N. Brunswick, NJ CPA October 5, 1998 to July 4, 2000

Walker, Frank O. Bay City, TX CPA October 5, 1998 to April 4, 2001

Ng, Peter J. Monticello, NY Attorney October 5, 1998 to May 4, 2002

Sopkovich, Carol Girard, OH Attorney October 5, 1998 to October 4, 2001

Kappler, John E. Evansville, IN CPA October 8, 1998 to October 7, 1999

Sarcia, Jerry J. Libertyville, IL CPA October 30, 1998 to August 29, 2002

Spey, Gregory E. Youngstown, OH CPA November 1, 1998 to April 30, 2001

Jacobson, Kenneth Jacksonville, FL CPA November 9, 1998 to November 8, 2000

Lopshire, Larry Whiteland, IN CPA December 2, 1998 to December 1, 1999

Lederer, Christine L. Somers, CT Attorney December 7, 1998 to December 6, 2001

Kieffer, Richard D. Olney, IL CPA December 15, 1998 to December 14, 1999

Cleaver Jr., Thomas E. Severna Park, MD Enrolled Agent December 23, 1998 to June 22, 2002

Trent, Douglas I. Allen, TX CPA January 1, 1999 to December 31, 1999

Winters, John E. Bayonne, NJ CPA January 1, 1999 to September 30, 1999

Todd Jr., Emory S. Chester Springs CPA January 15, 1999 to July 14, 1999

Hawkins, William M. Indianapolis, IN Attorney February 1, 1999 to January 31, 2002

Gimbal, Peter Union City, NJ CPA April 1, 1999 to September 30, 2000

Ryan, Thomas J. Danbury, CT Attorney May 1, 1999 to October 30, 2000

April 12, 1999 14 1999–15 I.R.B.