Expedited Suspensions From Practice Before the Internal Revenue Service
Internal Revenue Bulletin 2005-43 · 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
Leong, Thomas S. Honolulu, HI Attorney Indefinite from July 11, 2005
Clark, Mark S. Tucson, AZ Attorney Indefinite from July 11, 2005
Hudspeth, George E. St. Louis, MO Attorney Indefinite from July 11, 2005
Dodd, Alan F. Westborough, MA Attorney Indefinite from July 11, 2005
Crews, James F. Tipton, MO Attorney Indefinite from July 11, 2005
Luparella, Joseph Hoboken, NJ CPA Indefinite from July 13, 2005
2005–43 I.R.B. 847 October 24, 2005
Name Address Designation Date of Suspension
Deutchman, Murray Barnesville, MD Attorney Indefinite from July 13, 2005
Cozier, Clifford G. Englewood, CO Attorney Indefinite from July 13, 2005
Segall, Steven M. Denver, CO Attorney Indefinite from July 14, 2005
Richardson, Bruce Reisterstown, MD Attorney Indefinite from July 15, 2005
Parsley, Jeffrey A. Englewood, CO Attorney Indefinite from July 15, 2005
Wyrick, Richard L. Hanford, CA Attorney Indefinite from July 15, 2005
Coates, Marsden S. Baltimore, MD Attorney Indefinite from July 15, 2005
McCampbell, Daniel Chico, CA Attorney Indefinite from July 15, 2005
Ralston, Ronald G. Fairmount, GA CPA Indefinite from July 18, 2005
Friemann, Robert F. Huntington Bay, NY CPA Indefinite from July 18, 2005
Friedman, Milton G. Ft. Lauderdale, FL CPA July 25, 2005 to January 24, 2007
Acheampong, Robert Columbus, OH CPA Indefinite from July 26, 2005
Elias, Robert F. Canfield, OH Attorney Indefinite from July 27, 2005
Stover, Kathy A. Topeka, KS Attorney Indefinite from July 29, 2005
Leffler, Fredric D. Columbia, MD Attorney Indefinite from July 29, 2005
October 24, 2005 848 2005–43 I.R.B.
Name Address Designation Date of Suspension
Harmon, Anthony N. Batavia, IL Attorney Indefinite from July 29, 2005
Hames, David H. Dallas, TX CPA Indefinite from August 2, 2005
Au, Ronald G.S. Honolulu, HI Attorney Indefinite from August 9, 2005
Tilton Jr., George H. Denver, CO Attorney Indefinite from August 12, 2005
Spalsbury Jr., Clark Estes Park, CO Attorney Indefinite from August 12, 2005
Brockman, Louis R. Dallas, TX CPA Indefinite from August 12, 2005
Hill, Richard B. Kernersville, NC CPA Indefinite from August 12, 2005
Rosenberg, Jeffrey P. Morgan Hill, CA Attorney Indefinite from August 12, 2005
Link, Robert A. Waupaca, WI CPA Indefinite from August 15, 2005
Halcrow, David S. Taft, CA CPA Indefinite from September 9, 2005
Lieber, Daniel M. Edna, MO Attorney Indefinite from September 9, 2005
Kirchoff, William W. Jefferson City, MO Attorney Indefinite from September 9, 2005
Lauby, Gregory C. Lexington, NE Attorney Indefinite from September 9, 2005
Early, Michael J. Newburyport, MA Attorney Indefinite from September 9, 2005
Mickiewicz, Robert Dorchester, MA Attorney Indefinite from September 9, 2005
Conant, Jon F. Gloucester, MA Attorney Indefinite from September 9, 2005
2005–43 I.R.B. 849 October 24, 2005
Name Address Designation Date of Suspension
Pennington, Jill Chevy Chase, MD Attorney Indefinite from September 9, 2005
Randolph, Robert E. Denham Springs, LA Attorney Indefinite from September 9, 2005
Carillo, Donald Chicago, IL Attorney Indefinite from September 9, 2005
Sloan Jr., Dewey Sioux City, IA Attorney Indefinite from September 9, 2005
Vogel, Garrett Dallas, TX CPA Indefinite from September 13, 2005
Becker, Joseph Houston, TX CPA Indefinite from September 13, 2005
Winick, Robert M. Sarasota, FL Attorney Indefinite from September 19, 2005
Hunsaker Jr., William Golden, CO Attorney Indefinite from September 19, 2005
Wheatley, Jay D. Boca Raton, FL Attorney Indefinite from September 19, 2005
Clark, Carroll A. Mesa, AZ Attorney Indefinite from September 19, 2005
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