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Expedited Suspensions From Practice Before the Internal Revenue Service

Internal Revenue Bulletin 2005-13 · 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

2005–13 I.R.B. 811 March 28, 2005

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

March 28, 2005 812 2005–13 I.R.B.

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

2005–13 I.R.B. 813 March 28, 2005

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

March 28, 2005 814 2005–13 I.R.B.

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