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Expedited Suspensions From Practice Before the Internal Revenue Service

Internal Revenue Bulletin 2006-37 · 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

Dolan Jr., John L. Memphis, TN Attorney Indefinite from April 3, 2006

St. Mary, Randall L. Snohomish, WA Attorney Indefinite from April 3, 2006

Theriault, Michael J. Bel Air, MD Attorney Indefinite from April 3, 2006

Smith, Bernard P. Marblehead, MA Attorney Indefinite from April 3, 2006

Bradley, Phillip M. West Point, VA Attorney Indefinite from April 3, 2006

Haefele, Richard J. Wayzata, MN Attorney Indefinite from April 3, 2006

Decker, William E. Mandeville, LA Attorney Indefinite from April 3, 2006

Arbour, John J. Monroe, LA Attorney Indefinite from April 3, 2006

2006–37 I.R.B. 438 September 11, 2006

Name Address Designation Date of Suspension

Keller, John S. Martin Kenner, LA Attorney Indefinite from April 3, 2006

Fallon, Charles D. Neptune, NJ Attorney Indefinite from April 3, 2006

Agresti, Thomas J. Centennial, CO Attorney Indefinite from April 3, 2006

Kirsch, Craig F. Pittsburgh, PA CPA Indefinite from April 3, 2006

Hall, Lenny G. McDowell, KY CPA Indefinite from April 11, 2006

Hultgren, Jerry R. Fresno, CA Attorney Indefinite from April 11, 2006

Loutos, Peter A. Chicago, IL Attorney Indefinite from April 11, 2006

Smith III, Frank L. Bushnell, FL Attorney Indefinite from April 11, 2006

Morley, Michael J. Springfield, PA CPA Indefinite from April 11, 2006

Waters, Richard W. Smithfield, UT CPA Indefinite from April 11, 2006

Hartgraves, Travis M. Abilene, TX Attorney Indefinite from April 14, 2006

Dunn, George T. Lockhart, TX Attorney Indefinite from April 14, 2006

Adkins, Thomas R. Houston, TX Attorney Indefinite from April 14, 2006

Hairston, John W. Sugar Land, TX Attorney Indefinite from April 26, 2006

Marcone, Frank J. Upper Providence, PA Attorney Indefinite from May 1, 2006

September 11, 2006 439 2006–37 I.R.B.

Name Address Designation Date of Suspension

Fraley, Donald J. Minneapolis, MN Attorney Indefinite from May 3, 2006

Tooke, S. Judd Shreveport, LA Attorney Indefinite from May 3, 2006

Reilly, Michael G. Council Bluffs, IA Attorney Indefinite from May 3, 2006

Faneuil, Robert A. Newton, MA Attorney Indefinite from May 3, 2006

Maignan, Peter R. Upper Marlboro, MD Attorney Indefinite from May 3, 2006

Son, David Phoenix, AZ Attorney Indefinite from May 5, 2006

Susman, Warren I. New York, NY Attorney Indefinite from May 8, 2006

Wurst, Jerome Arlington, TX Attorney Indefinite from May 8, 2006

O’Shea, Joseph G. Jackson Heights, NY Attorney Indefinite from May 8, 2006

Biegelson, Alan Brooklyn, NY Attorney Indefinite from May 8, 2006

Leonard, Robert K. Winston-Salem, NC Attorney Indefinite from May 8, 2006

Cassidy, Michael M. Madison, WI Attorney Indefinite from May 8, 2006

Dobkin, Daniel B. New Hyde Park, NY Attorney Indefinite from May 8, 2006

Nealy, Joseph L. Sugarland, TX Attorney Indefinite from May 16, 2006

Conmey, Edwin W. Oconomowoc, WI Attorney Indefinite from May 16, 2006

Knott Jr., Robert T. Los Angeles, CA Attorney Indefinite from May 16, 2006

2006–37 I.R.B. 440 September 11, 2006

Name Address Designation Date of Suspension

Diamond, Howard S. Mendham, NJ Attorney Indefinite from May 16, 2006

Fitzgerald, Bill L. Lubbock, TX Attorney Indefinite from May 16, 2006

Brubaker, Gregory A. San Francisco, CA Attorney Indefinite from May 18, 2006

Dodenbier, Robert F. Lehi, UT Attorney Indefinite from May 18, 2006

Young, Paul J. Taft, CA Attorney Indefinite from June 8, 2006

Dahodwala, Fatema Andover, MA Attorney Indefinite from June 8, 2006

Mendola, Joseph E. Monessen, PA CPA Indefinite from June 8, 2006

Rooney, Edward F. Minneapolis, MN Attorney Indefinite from June 8, 2006

Long, Rebecca L. Wichita, KS Attorney Indefinite from June 8, 2006

West, Clifton C. Fayetteville, NC Attorney Indefinite from June 8, 2006

Silva, Zoilo I. City Island, NY Attorney Indefinite from June 8, 2006

Tyler Jr., Earle S. Bangor, ME Attorney Indefinite from June 12, 2006

Horneber, Alice S. Sioux City, IA Attorney Indefinite from June 12, 2006

Donnelly, Christine M. Blue Springs, MO Attorney Indefinite from June 12, 2006

Driscoll Jr., Peter Columbia, MD Attorney Indefinite from June 12, 2006

Souza, John C. Pocatello, ID Attorney Indefinite from June 12, 2006

September 11, 2006 441 2006–37 I.R.B.

Name Address Designation Date of Suspension

Crockett, Kevin J. Midvale, UT Attorney Indefinite from June 12, 2006

White, Debra M. Wyatt Navasota, TX CPA Indefinite from June 12, 2006

Wilkins, Daniel J. Chelmsford, MA Attorney Indefinite from June 12, 2006

Merica, Chad L. Murray, UT CPA Indefinite from June 12, 2006

Wintroub, David S. Omaha, NE Attorney Indefinite from June 12, 2006

Smith, Roderick E. Kansas City, MO Attorney Indefinite from June 12, 2006

Guida, Joseph M. Aberdeen, MD Attorney Indefinite from June 12, 2006

Sonibare, Nash St. Paul, MN CPA Indefinite from June 12, 2006

Braun, Marc W. St. Louis, MO Attorney Indefinite from June 12, 2006

Coffey, John J. Rye, NH Attorney Indefinite from June 12, 2006

Whitehead, H. Allen New York, NY Attorney Indefinite from June 12, 2006

Lansky, Sidney Mattapoisett, MA Attorney Indefinite from June 12, 2006

Pazniokas, Paul M. Norwood, MA Attorney Indefinite from June 12, 2006

Bajgrowicz, James J. Santa Rosa, CA Attorney Indefinite from June 12, 2006

Davis, Bret J. Los Angeles, CA Attorney Indefinite from June 12, 2006

McAvoy, Timothy Chicago, IL Attorney Indefinite from June 12, 2006

2006–37 I.R.B. 442 September 11, 2006

Name Address Designation Date of Suspension

Loffadelli, Thomas C. Studio City, CA Attorney Indefinite from June 12, 2006

Emeziem, Kelechi C. Antioch, CA Attorney Indefinite from June 12, 2006

Pugh, William C. Wayzata, MN Attorney Indefinite from June 12, 2006

Lamanna, Eugene C. Reading, PA Attorney Indefinite from June 12, 2006

Bartels, John R. St. Paul, MN Attorney Indefinite from June 12, 2006

Shapiro, Kenneth S. Bala Cynwyd, PA CPA Indefinite from June 14, 2006

Stone, Jerry W. Austin, TX Attorney Indefinite from June 21, 2006

Vanriper, Philip E. Binghamton, NY Attorney Indefinite from June 21, 2006

Simuro, Valerie T. Gardiner, NY Attorney Indefinite from June 21, 2006

Simms, William K. Brooklyn, NY Attorney Indefinite from June 21, 2006

Weaver, Terring M. Clarksburg, WV CPA Indefinite from July 1, 2006

Norman, Clarence Brooklyn, NY Attorney Indefinite from August 3, 2006

Knight, John G. Winston-Salem, NC Attorney Indefinite from August 3, 2006

Kronegold, Sheldon H. Englewood, NJ Attorney Indefinite from August 3, 2006

Foushee, Wayne H. Winston-Salem, NC Attorney Indefinite from August 3, 2006

September 11, 2006 443 2006–37 I.R.B.

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