Consent Suspensions From Practice Before the Internal Revenue Service
Internal Revenue Bulletin 2003-33 · 2026-10-03 edition · updated 2026-10-04 · United States
rolled actuary in accordance with the consent offered.
The following individuals have been placed under consent suspension 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 prac
tice before the Internal Revenue Service, may offer his or her consent to suspension from such practice. The Director, Office of Professional Responsibility, in his discretion, may suspend an attorney, certified public accountant, enrolled agent or en
Name Address Designation Date of Suspension
Kemp, Bart Sonoma, CA Attorney March 15, 2003 to November 15, 2003
Marks, Gary Hewlett, NY CPA March 24, 2003 to March 23, 2004
Fehl, Kenneth Palo Alto, CA Attorney April 1, 2003 to March 31, 2004
Cohen, Peter Edison, NJ CPA April 3, 2003 to May 2, 2005
Kohn, Michael St. Louis, MO Attorney Indefinite from April 30, 2003
Sogamoso, Carlos Bellflower, CA Enrolled Agent Indefinite from May 1, 2003
Huston, James Kingman, AZ CPA May 1, 2003 to April 30, 2006
Halleran, Edward Carle Place, NY Enrolled Agent Indefinite from May 1, 2003
August 18, 2003 373 2003-33 I.R.B.
Name Address Designation Date of Suspension
Marshall, E. Peter Glens Falls, NY CPA May 1, 2003 to April 30, 2006
Bell, Rosanna Irvington, NY CPA Indefinite from May 8, 2003
Kingsley, Steven Weston, CT CPA Indefinite from May 15, 2003
Schawe, Rudolph Brenham, TX Enrolled Agent May 22, 2003 to October 21, 2004
Scheve, Michael Baltimore, MD CPA Indefinite from May 27, 2003
McKenzie, Dawna Fort Smith, AR Enrolled Agent Indefinite from June 2, 2003
Suen, Ming San Francisco, CA Enrolled Agent Indefinite from June 3, 2003
Reyes, Ruperto Placentia, CA Enrolled Agent June 10, 2003 to December 9, 2005
Garmo, Georgis W. Bloomfield, MI CPA Indefinite from June 10, 2003
Holmes, James L. Burlington, NC Enrolled Agent Indefinite from June 18, 2003
Brooks, Sandra San Diego, CA Enrolled Agent Indefinite from June 20, 2003
Malley, Wayne Cupertino, CA Enrolled Agent Indefinite from June 27, 2003
Leininger, Barbara Lutz, FL Enrolled Agent Indefinite from June 27, 2003
2003-33 I.R.B. 374 August 18, 2003
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