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 dis

cretion, 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

February 26, 2001 752 2001–9 I.R.B.

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 announce

ment 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 actu

ary 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

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

2001–9 I.R.B. 753 February 26, 2001