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Disbarments From Practice Before the Internal Revenue Service After Notice and an…

Internal Revenue Bulletin 2002-38 · 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

Campbell, David G. Reading, PA Attorney July 10, 2001

Schlabach, John J. Colbert, WA CPA July 16, 2001

September 23, 2002 566 2002–38 I.R.B.

Name Address Designation Effective Date

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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▸Contents — Internal Revenue Bulletin 2002-38

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