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 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 suspended from such practice, their designation as at

torney, 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:

Date of Name Address Designation Suspension

Quann, Warren Elk Grove, CA Attorney Indefinite

from March 1, 1999 Helms, W. Richard Western Springs, IL Attorney March 1, 1999

to August 31, 2002 Dillahunty, Larry L. St. Petersburg, FL Attorney March 1, 1999

to February 28, 2003 Friesen, Alan Lincoln, NE CPA March 8, 1999

to July 7, 2002 Cummins, Richard L. Torrance, CA CPA March 20, 1999

to March 19, 2002 Potter, Thomas C. Oneonta, NY CPA April 16, 1999

to October 15, 2000 Jenkins, Gordon Idaho Falls, ID Attorney May 1, 1999

to October 31, 2002 Blair Jr., John D. Charleston, WV CPA June 1, 1999

to May 31, 2002 Caudle, Larry Anchorage, AK Attorney June 21, 1999

to December 31, 2001 Schorr, Harvey Voorheese, NJ CPA July 1, 1999

to December 31, 2001

2000–19 I.R.B. 999 May 8, 2000

Fernandez, Michael J. Camillus, NY CPA July 7, 1999

to July 6, 2000 Polking, William G. Carol, IA Attorney September 27, 1999

to September 26, 2000 Luxen, Robert J. Oak Lawn, IL CPA October 1, 1999

to June 30, 2001 Underwood, Kenneth Chattanooga, TN CPA October 14, 1999

to April 13, 2001 Vancho, John Greenwich, CT CPA November 1, 1999

to October 31, 2001 Enkulenko, Thomas Moscow, PA CPA November 15, 1999

to November 14, 2000 Moody, James E. Pittsburgh, PA CPA December 1, 1999

to November 30, 2000 Patterson, Robert A. Marietta, GA CPA December 13, 1999

to December 12, 2002 Hanson, Raymond L. Boise, ID CPA January 1, 2000

to December 31,2001 Wallach, Steven North Brook, IL CPA February 25, 2000

to February 24, 2002 Watkins Sr., Richard Washington, MO CPA March 15, 2000

to September 14, 2002 Peltin, Ronald Escanaba, MI Enrolled March 15, 2000 Agent to March 14, 2003 Arwood B. Joe Chuckey, TN CPA March 20, 2000

to June 19, 2001 Gazzola, Frank L. N. Mankato, MN CPA May 1, 2000

to October 31, 2002 O’Hearn, James Bakersfield, CA Enrolled June 1, 2000 Agent to May 31, 2002 Dooner Jr., William Toms River, NJ Enrolled June 1, 2000 Agent to August 31, 2000

May 8, 2000 1000 2000–19 I.R.B.