bulletin Internal Revenue›Notice 87-49 (1987-2 C.B. 355)
Announcement of the Consent Voluntary Suspension of Attorneys, Certified Public…
Internal Revenue Bulletin 2001-6 · 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 accountant, en
rolled 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:
2001–6 I.R.B. 529 February 5, 2001
Date of Name Address Designation Suspension
Sinclair, Gerald A. Hammond, IN Enrolled August 16, 2000 Agent to August 15, 2001
Barrett, Norman Dover, DE CPA September 1, 2000
to November 30, 2001
Janus, Stephen E. Michigan City, IN CPA September 20, 2000
to September 19, 2003
McCormack, Frank J. Castlebury, FL CPA September 20, 2000
to September 19, 2003
Serio, Vinson J. Metairie, LA Enrolled October 1, 2000 Agent to September 30, 2003
Baker, Linda L. West Orange, NJ CPA October 20, 2000
to April 19, 2004
Duncanson, Thomas D. Mankato, MN CPA November 7, 2000
to May 6, 2003
West, Keith Pasadena, CA Enrolled November 15, 2000 Agent to May 14, 2001
Overbeck, Marietta Evansville, IN CPA November 15, 2000
to November 14, 2002
Garrison, John L. Guymon, OK CPA November 20, 2000
to November 19, 2002
Aiken, Kim Allen Olympia, WA CPA December 10, 2000
to June 9, 2002
D’Arata, David J. Buffalo, NY CPA January 1, 2001
to June 30, 2003
Gambrel, Thomas R. Corbin, KY CPA January 1, 2001
to December 31, 2004
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