Part I. — 1986 Code.

This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement).

Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The first Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the first Bulletin of the succeeding semiannual period, respectively.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

September 16, 2002 2002–37 I.R.B.

Under Title 31, Code of Federal Regulations, Part 10, attorneys, certified public accountants, enrolled agents, and enrolled actuaries may not accept assistance from, or assist, any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter constituting practice before the Internal Revenue Service and may

not knowingly aid or abet another person to practice before the Internal Revenue Service during a period of suspension, disbarment, or ineligibility of such other person.

To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify persons to whom these restrictions apply, the Director of Practice will announce in the Internal Revenue Bul

letin their names, their city and state, their professional designation, the effective date of disciplinary action, and the 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.

Under Title 31, Code of Federal Regulations, Part 10, after notice and an opportunity for a proceeding before an

administrative law judge, the following individuals have been placed under suspen

sion from practice before the Internal Revenue Service:

Name Address Designation Effective Date McKnight, James A. Tequesta, FL Enrolled Agent April 12, 2001

to October 11, 2002

Donnelly, Edward Melville, NY CPA April 17, 2002

to July 16, 2003

2002–37 I.R.B. 534 September 16, 2002

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

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

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:

September 16, 2002 535 2002–37 I.R.B.

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 Agent February 1, 2001

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 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 Agent September 18, 2001

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

2002–37 I.R.B. 536 September 16, 2002

Name Address Designation Date of Suspension 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 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

Under Title 31, Code of Federal Regulations, Part 10, 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 certain crimes.

The following individuals have been placed under suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions:

September 16, 2002 537 2002–37 I.R.B.

Name Address Designation Date of Suspension Brenner, William A. Grahamsville, NY Attorney Indefinite from February 2, 2001 Pope, Ray P. Pensacola, FL Attorney Indefinite from February 23, 2001 Dudnick, Howard A. Princeton, NY CPA Indefinite from June 25, 2001 Griffiths, Brian D. North Andover, MA CPA Indefinite from June 25, 2001 Yerardi, Michael J. East Walpole, MA Attorney Indefinite from June 25, 2001 Cheesman, Michael S. Mill Creek, WA CPA Indefinite from July 20, 2001 Devereaux, Ross Jackson, MI CPA Indefinite from July 20, 2001 Gaskill, Todd Lompoc, CA Attorney Indefinite from July 20, 2001 Gross, Peter Sam Kerrville, TX Attorney Indefinite from July 20, 2001 Hausman, Stanley Livingston, NJ Attorney Indefinite from July 20, 2001 Jones, Peter C. Seattle, WA CPA Indefinite from July 20, 2001 Koss, Lewis M. Calabasas, CA Attorney Indefinite from July 20, 2001 Maxey, Michael Mishawaka, IN CPA Indefinite from July 20, 2001 Meaney, Richard A. Harwich Port, MA Attorney Indefinite from July 20, 2001 Shaver, Howard D. Leawood, KS Attorney Indefinite from July 20, 2001 Sims, Thomas Tonka Bay, MN CPA Indefinite from July 20, 2001 Wallin, Hans Arthur, ND Attorney Indefinite from July 20, 2001 Freeman, Dale L. North Royalton, OH CPA Indefinite from August 6, 2001

2002–37 I.R.B. 538 September 16, 2002

Name Address Designation Date of Suspension Huffman, Richard E. Riverside, CA CPA Indefinite from August 6, 2001 Lawrence, William E. Salinas, CA CPA Indefinite from August 6, 2001 Marks, William J. New York, NY CPA Indefinite from August 6, 2001 Parker, George Honolulu, HI Attorney Indefinite from August 6, 2001 Pham, Van Luong Houston, TX Enrolled Agent Indefinite from August 6, 2001 Pirro, Jr., Albert J. Rye, NY Attorney Indefinite from August 6, 2001 Pollacheck, Mark E. Califon, NJ Enrolled Agent Indefinite from August 6, 2001 Price, Padget C. Corona, CA Attorney Indefinite from August 6, 2001 Ragusa, Sebastian Hicksville, NY Attorney Indefinite from August 6, 2001 Ranum, Karl M. Stillwater, MN Attorney Indefinite from August 6, 2001 Ross, Daniel P. Ashtabula, OH CPA Indefinite from August 6, 2001 Shea, Michael P. Myrtle Beach, SC CPA Indefinite from August 6, 2001 Tatman, Elizabeth A. Mission Viejo, CA CPA Indefinite from August 6, 2001 Taylor, Murray E. Houston, TX CPA Indefinite from August 6, 2001 Truex, Anthony J. Port Hueneme, CA CPA Indefinite from August 6, 2001 Utterback, Thomas M. Gerald, MO Attorney Indefinite from August 6, 2001 Zauft, Steven J. San Antonio, TX Attorney Indefinite from August 6, 2001 Hancock, George B. New Bern, NC CPA Indefinite from June 24, 2002

September 16, 2002 539 2002–37 I.R.B.

Name Address Designation Date of Suspension Nadale, Richard D. Petaluma, CA CPA Indefinite from June 24, 2002

The Director of Practice has accepted offers of resignation as an enrolled agent from the following individuals:

Under Title 31, Code of Federal Regulations, Part 10, an enrolled agent, in order to avoid the institution or conclusion of a proceeding for his or her disbarment or suspension from practice before the Inter

nal Revenue Service, may offer his or her resignation as an enrolled agent. The Director of Practice, in his discretion, may accept the offered resignation.

Name Address Date of Resignation

Fuener, Donald C. Springfield, IL Effective December 31, 2001

Clark, Robert A. Chico, CA Effective January 1, 2002

Sarmiento, Romulo B. San Francisco, CA Effective March 31, 2002

Goetz, Roger H. Waseca, MN Effective June 24, 2002

2002–37 I.R.B. 540 September 16, 2002