Announcement of the Expedited Suspension of Attorneys, Certified Public Accountants,…

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 pubic 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 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 suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions of the applicable regulations:

Date of Name Address Designation Suspension

Moeller, David G. Golden Valley, MN Attorney Indefinite

from March 8, 1999 Dais, Robert E. Plano, TX CPA Indefinite

from March 15, 1999 Taylor, Donald J. Sequim, WA CPA Indefinite

from March 15, 1999 Thurson, Terrance N. Jacksonville, FL CPA Indefinite

from March 15, 1999

June 5, 2000 1246 2000–23 I.R.B.

Hartman, Richard Merrick, NY Attorney Indefinite

from March 15, 1999 Mandel, Stewart I. Univ. Heigths, OH Attorney Indefinite

from March 15, 1999 Gowin, Dennis L. Falls Church, VA CPA Indefinite

from March 15, 1999 Kelly, Richard Lloyd Harbor, NY Attorney Indefinite

from March 16, 1999 Nagel, Maxine M. Renton, WA CPA Indefinite

from March 16, 1999 Cox, James L. Bedford, TX CPA Indefinite

from March 23, 1999 Shields, Morris R. Omaha, NE CPA Indefinite

from March 23, 1999 Stradone, Mark A. San Antonio, TX CPA Indefinite

from March 24, 1999 Anderson, David J. Minnetonka, MN CPA Indefinite

from March 28, 1999 Budenz, Lawrence J. Miamisburg, OH CPA Indefinite

from March 28, 1999 Hogan, Kelly M. Ogallala, NE Attorney Indefinite

from March 28, 1999 Fernez, Daniel J. Monroe, CT CPA Indefinite

from March 28, 1999 Fitsos, John Sacramento, CA Attorney Indefinite

from March 28, 1999 Schweitzer, Clifford A. Aberdeen, SD CPA Indefinite

from April 2, 1999 Magdalena, Lynn Joseph McAlester, OK CPA Indefinite

from April 2, 1999 Parrott, George Nashville, TN CPA Indefinite

from April 2, 1999 Elder Jr., Wilton K. Burlington, NC Attorney Indefinite

from May 6, 1999 Passero, Robert Seal Beach, CA CPA Indefinite

from July 8, 1999

2000–23 I.R.B. 1247 June 5, 2000

Stringham, Richard Columbia, MO CPA Indefinite

from July 8, 1999 Koseluk, Alexander F. Omaha, NE Attorney Indefinite

from July 19, 1999 Dotson, Marshall F. Jacksonville, NC Attorney Indefinite

from July 27, 1999 Schaffer, Clark D. Atlantic Beach, FL CPA Indefinite

from July 27, 1999 Zimmerman, Robert Alpharetta, GA CPA Indefinite

from January 17, 2000

June 5, 2000 1248 2000–23 I.R.B.