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

Internal Revenue Bulletin 2003-34 · 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

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▸Contents — Internal Revenue Bulletin 2003-34
Internal Revenue Bulletin 2003-34

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