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Expedited Suspensions From Practice Before the Internal Revenue Service

Internal Revenue Bulletin 2004-21 · 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

Candelario, Alexander Cabins, WV CPA Indefinite from February 1, 2004

Riener, Richard St. Paul, MN Attorney Indefinite from March 1, 2004

Dunkle, Clark Carlisle, PA CPA Indefinite from March 15, 2004

Bailey, Donald D. Tucson, AZ CPA Indefinite from March 18, 2004

Hill, Donald R. Clinchco, VA CPA Indefinite from April 1, 2004

Bergeson, Nancy Inver Grove Hghts, MN CPA Indefinite from April 14, 2004

Reese, Kenneth J. Nebraska City, NE CPA Indefinite from April 15, 2004

Coates, Marsden S. Baltimore, MD Attorney Indefinite from April 15, 2004

2004-21 I.R.B. 969 May 24, 2004

Name Address Designation Date of Suspension

Schaefer, Robert J. Moorhead, MN Attorney Indefinite from April 20, 2004

Mills, Stuart B. Pender, NE Attorney Indefinite from May 1, 2004

Harris-Smith, Bridgette Silver Spring, MD Attorney Indefinite from May 3, 2004

Janousek, Donald R. Omaha, NE Attorney Indefinite from May 3, 2004

Williams, Gary W. Diamond Bar, CA CPA Indefinite from May 3, 2004

Demaio, Louis J. Bel Air, MD Attorney Indefinite from May 3, 2004

Miller, Frederick C. Cedar Hill, TX CPA Indefinite from May 15, 2004

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