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Expedited Suspensions From Practice Before the Internal Revenue Service

Internal Revenue Bulletin 2003-48 · 2026-10-03 edition · updated 2026-10-04 · United States

The following individuals have been placed under suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions:

Under Title 31, Code of Federal Regulations, Part 10, the Director, Office of Professional Responsibility, is authorized to immediately suspend from practice before the Internal Revenue Service any practitioner who, within five years from the date

the expedited proceeding is instituted (1) has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause or (2) has been convicted of certain crimes.

Name Address Designation Date of Suspension

Daniels, Mario Flint, MI CPA Indefinite from September 4, 2003

Hertz, Kevin McAllen, TX CPA Indefinite from October 1, 2003

Roselli, Antonio Topsfield, MA CPA Indefinite from October 17, 2003

Moran, Maxine C. San Clemente, CA CPA Indefinite from October 17, 2003

Muscio, Richard J. Solana Beach, CA CPA Indefinite from October 17, 2003

Yates, James L. LaPlata, MD CPA Indefinite from October 21, 2003

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