Disbarments From Practice Before the Internal Revenue Service After Notice and an…
Internal Revenue Bulletin 2002-35 · 2026-10-03 edition · updated 2026-10-04 · United States
Under Title 31, Code of Federal Regulations, Part 10, after notice and an oppor
tunity for a proceeding before an administrative law judge, the following in
dividuals have been disbarred from practice before the Internal Revenue Service:
Name Address Designation Effective Date
Schmeiser, Larry W. Limon, CO Attorney September 1, 2000
Sayre, Charles L. Ann Arbor, MI Attorney January 2, 2001
Young, Dennis Lewiston, ID CPA January 2, 2001
Buckley, Francis M. Marlborough, CT Attorney January 18, 2001
Dugovich, Frank A. Middleburg Heights, OH CPA January 29, 2001
Kiss, Philip M. Liberyville, IL Enrolled Agent March 1, 2001
Mellner, Michael Scranton, PA CPA June 11, 2001
Davis, Jerry A. Leonard, TX CPA June 13, 2001
Thornton, John L. Fayetteville, AR CPA June 21, 2001
September 3, 2002 474 2002–35 I.R.B.
Name Address Designation Effective Date
Campbell, David G. Reading, PA Attorney July 10, 2001
Schlabach, John J. Colbert, WA CPA July 16, 2001
Belin, Leon Southfield, MI CPA August 7, 2001
Simpson, James Elmhurst, IL Attorney September 24, 2001
Berg, Richard L. Vadnais Heights, MN CPA October 3, 2001
Riesenmy, David Joplin, MO Attorney October 15, 2001
Andrade, Rodrigo El Paso, TX Enrolled Agent November 20, 2001
Miller, Larry Charles Philadelphia, PA Attorney January 10, 2002
Melton, Andrew I. Detroit, MI CPA February 13, 2002
Daily, J. Michael Clearwater, FL CPA March 29, 2002
Klimkowski, Joseph R. Florham, NJ CPA March 29, 2002
Greene, William M. Center Sandwich, NH Attorney March 29, 2002
Bart, Adrian Tulsa, OK CPA April 17, 2002
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