Expedited Suspensions From Practice Before the Internal Revenue Service
Internal Revenue Bulletin 2005-12 · 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
Whitworth, Douglas D. Houston, TX CPA Indefinite from October 28, 2004
Lindberg, William D. Costa Mesa, CA CPA Indefinite from November 4, 2004
Tompkins, Thomas M. Chickasaw, AL Attorney Indefinite from November 4, 2004
Peterson Jr., Theodore E Charlotte, NC CPA Indefinite from November 4, 2004
Gassiott, William E. Cypress, TX CPA Indefinite from November 4, 2004
Wagar Jr., John E. Lafayette, LA Attorney Indefinite from November 9, 2004
Fiore, Owen G. Kooskia, ID Attorney Indefinite from November 30, 2004
O’Keefe, Michael H. Beaumont, TX Attorney Indefinite from November 30, 2004
Ivker, Richard N. Waltham, MA Attorney Indefinite from November 30, 2004
March 21, 2005 768 2005–12 I.R.B.
Name Address Designation Date of Suspension
Jones, Edwin A. Robards, KY Attorney Indefinite from November 30, 2004
Landis, John C. Drexel Hill, PA Attorney Indefinite from November 30, 2004
Cushman, Christopher A. Kansas City, MO Attorney Indefinite from November 30, 2004
Weiner, Alan S. Rockville, MD Attorney Indefinite from November 30, 2004
Virdone, Peter P. Kailua, HI CPA Indefinite from November 30, 2004
Doherty, Paul M. N. Billerica, MA Attorney Indefinite from December 3, 2004
Carney, Kevin F. Woburn, MA Attorney Indefinite from December 3, 2004
Greiner, Thomas Cleveland, OH Attorney Indefinite from December 8, 2004
Wertis, Richard L. Garden City, NY Attorney Indefinite from December 10, 2004
Southerland, Harry L. Raeford, NC Attorney Indefinite from December 10, 2004
Chestnutt, A. Johnson Fayetteville, NC CPA Indefinite from December 13, 2004
Heald, Arthur A. Saint Albans, VT Attorney Indefinite from December 10, 2004
Culliton, James M. Santa Clarita, CA Attorney Indefinite from December 15, 2004
Juarez, Michael G. Douglas, AZ Attorney Indefinite from December 15, 2004
Clark, Carroll A. Mesa, AZ Attorney Indefinite from December 15, 2004
2005–12 I.R.B. 769 March 21, 2005
Name Address Designation Date of Suspension
Creque, George A Willow Springs, CA Attorney Indefinite from December 15, 2004
Younts, Roger W. Lexington, NC CPA Indefinite from December 15, 2004
Kluge, David R. Sheridan, OR Attorney Indefinite from December 15, 2004
Fanaras, Andrew R. Haverhill, MA Attorney Indefinite from December 15, 2004
Murphy, Patrick B. Alhambra, CA Attorney Indefinite from December 20, 2004
Mills, Stuart B. Pender, NE Attorney Indefinite from December 20, 2004
North, Gerald D.W. Chicago, IL Attorney Indefinite from December 20, 2004
Nickel, Warren J. Tinley Park, IL Attorney Indefinite from December 20, 2004
Gray, Douglas C. Dover, NH Attorney Indefinite from December 20, 2004
Emmons, Kyle D. Columbia, MO Attorney Indefinite from December 20, 2004
Velella, Guy J. Bronx, NY Attorney Indefinite from December 30, 2004
Ginn, Jeffrey S. Lexington, KY CPA Indefinite from January 25, 2005
Grenrood Jr., Bernard West Monroe, LA Attorney Indefinite from January 25, 2005
Tehin Jr., Nikolai San Francisco, CA Attorney Indefinite from January 25, 2005
Kemper, Morris B. Alameda, CA Attorney Indefinite from January 25, 2005
Harrison, John S. Oakland, CA Attorney Indefinite from January 25, 2005
March 21, 2005 770 2005–12 I.R.B.
Name Address Designation Date of Suspension
Mangurten, Irvin B. Buffalo Grove, IL CPA Indefinite from January 27, 2005
Zivin, Mitchell W. Long Grove, IL Attorney Indefinite from February 7, 2005
Zdon, John N. Chicago, IL Attorney Indefinite from February 7, 2005
Lokietz, David S. Mount Dora, FL CPA Indefinite from February 7, 2005
Heldrich Jr., Gerard C. Lincolnshire, IL Attorney Indefinite from February 7, 2005
Whitaker, Paul M. Albany, NY Attorney Indefinite from February 18, 2005
Blake, Linda D. Bellvale, NY Attorney Indefinite from February 18, 2005
Smith, H. Paul San Antonio, TX Attorney Indefinite from February 18, 2005
Atwood, Adina A. Ardmore, OK Attorney Indefinite from February 18, 2005
Sablone Jr., Francis R. Old Lyme, CT Attorney Indefinite from February 18, 2005
Phelps, S. Don Olympia, WA Attorney Indefinite from February 18, 2005
Davidson, Frazier Bronx, NY Attorney Indefinite from February 18, 2005
2005–12 I.R.B. 771 March 21, 2005
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