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Expedited Suspensions From Practice Before the Internal Revenue Service

Internal Revenue Bulletin 2005-46 · 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

November 14, 2005 963 2005–46 I.R.B.

Name Address Designation Date of Suspension

Luparella, Joseph Hoboken, NJ CPA Indefinite from July 13, 2005

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

2005–46 I.R.B. 964 November 14, 2005

Name Address Designation Date of Suspension

Leffler, Fredric D. Columbia, MD Attorney Indefinite from July 29, 2005

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

November 14, 2005 965 2005–46 I.R.B.

Name Address Designation Date of Suspension

Conant, Jon F. Gloucester, MA Attorney Indefinite from September 9, 2005

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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