Disbarments From Practice Before the Internal Revenue Service After Notice and an…
Internal Revenue Bulletin 2003-14 · 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
Whalley, Christopher J. Ellsworth, ME Attorney July 28, 2002
Chapin, Frank L. Sandpoint, ID Enrolled Agent August 13, 2002
Engstrand Jr., Edward E. Minneapolis, MN CPA November 2, 2002
Fisher, Joanna Portland, OR Enrolled Agent November 15, 2002
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