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 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

2002–38 I.R.B. 567 September 23, 2002

Name Address Designation Date of Suspension

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

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

September 23, 2002 568 2002–38 I.R.B.

Name Address Designation Date of Suspension

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