Disbarments From Practice Before the Internal Revenue Service After Notice and an…
Internal Revenue Bulletin 2003-31 · 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 individuals
have been disbarred from practice before the Internal Revenue Service:
Name Address Designation Effective Date
Kalajian, Thomas Laguna Hills, CA CPA October 2, 2002
Messman, Carla Outing, MN Enrolled Agent January 9, 2003
August 4, 2003 281 2003-31 I.R.B.
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