Consent Suspensions From Practice Before the Internal Revenue Service

Under Title 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 or her disbarment or suspension from practice before the Internal Revenue Service, may of

fer his or her 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.

The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:

Name Address Designation Date of Suspension McDaniel III, Troy J. Atlanta, GA CPA Indefinite from June 6, 2000 Levine, Paul Los Angeles, CA CPA February 1, 2001 to January 31, 2003 Hammons, Patrick B. Mesa, AZ Enrolled February 1, 2001 Agent to

January 31, 2004 Price, Russell S. Washington, DC CPA February 17, 2001 to August 16, 2003 Donohue, Robert M. Ellicott City, MD CPA May 15, 2001 to May 14, 2005 Havranek, Ronald J. Deerfield, IL CPA July 30, 2001 to July 29, 2003

2002–35 I.R.B. 475 September 3, 2002

Name Address Designation Date of Suspension Harding III, Leon H. Roanoke, VA CPA Indefinite from August 7, 2001 Noone, Patrick Orland Park, IL CPA August 23, 2001 to February 22, 2004 Sefton, David L. Austin, TX CPA August 31, 2001 to February 27, 2003 Zuccarelli, Silvio Coconut Creek, FL Enrolled September 18, 2001 Agent to

December 17, 2004 DeFazio, James P. Sacramento, CA CPA October 1, 2001 to March 31, 2003 Levenson, Martin J. New York, NY CPA October 15, 2001 to April 14, 2004 Donchatz, Charles Columbia, SC CPA October 25, 2001 to October 24, 2004 Smith, Virga A. Rochester, IN CPA November 1, 2001 to October 31, 2003 Fuller, Don B. Minneapolis, MN Attorney November 15, 2001 to November 14, 2004 Retzlaff, Gene A. Hortonville, WI Enrolled Agent Indefinite from December 27, 2001 Kime, Robert L. Collinsville, IL CPA December 6, 2001 to December 5, 2003 King, John C. Wichita, KS Attorney January 1, 2002 to June 30, 2003 Carter, Lloyd C. St. George, UT CPA January 15, 2002 to October 14, 2002 Dennis, Paul J. Milwaukee, WI Enrolled Agent January 28, 2002 to January 27, 2005 Jones, Ricky A. Greenfield, OH CPA March 15, 2002 to March 14, 2003 Price, Richard A. Novato, CA CPA May 1, 2002 to April 30, 2005 Burnett, Bradley P. Wheat Ridge, CO Attorney May 1, 2002 to April 30, 2004 Leone, Anthony Des Plaines, IL CPA April 1, 2002 to September 30, 2003

September 3, 2002 476 2002–35 I.R.B.

Name Address Designation Date of Suspension Groskin, Lawrence J. Tuxedo Park, NY Attorney May 1, 2002 to April 30, 2003 Homnick, Cory San Diego, CA CPA June 1, 2002 to May 31, 2003 Herring, Chester L. University Park, IL CPA June 1, 2002 to November 30, 2003 Cutcher, Edward W. Clinton, OH CPA June 1, 2002 to February 28, 2003 Gisser, Arthur S. Glenwood Landing, NY CPA July 1, 2002 to December 31, 2002 Garlikov, Mark B. Dayton, OH Attorney July 1, 2002 to October 30, 2005 Foust, John Franklin Des Moines, IA CPA July 1, 2002 to June 30, 2003 Byock, Matthew I. Red Bank, NJ CPA August 1, 2002 to March 31, 2003