Consent Suspensions From Practice Before the Internal Revenue Service
Internal Revenue Bulletin 2006-48 · 2026-10-03 edition · updated 2026-10-04 · United States
The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:
Under Title 31, Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, in order to avoid the institution or conclusion of a proceeding for his or her disbarment or suspension from practice before the Internal Revenue Service,
may offer his or her consent to suspension from such practice. The Director, Office of Professional Responsibility, in his discretion, may suspend an attorney, certified public accountant, enrolled agent, or enrolled actuary in accordance with the consent offered.
Name Address Designation Date of Suspension
Tomasulo, Maria V. Wantagh, NY CPA Indefinite from August 7, 2006
Maloy, Jr., Robert J. Galion, OH CPA Indefinite from August 15, 2006
Pate, Janet M. Broadview, NM CPA Indefinite from August 15, 2006
Scott, Howard Miami, FL Attorney Indefinite from August 15, 2006
Adamic, Jonathan E. San Lorenzo, CA CPA Indefinite from August 18, 2006
Becker, Ira S. Wilmette, IL CPA August 22, 2006 to August 21, 2008
Snigur, Virginia Iaquinta Warwick, NY Attorney Indefinite from August 31, 2006
Galpern, Joel G. North Miami, FL CPA Indefinite from September 1, 2006
DiSiena, Frank E. Katonah, NY CPA Indefinite from September 4, 2006
Carusona, Thomas M. Huntington, NY Attorney Indefinite from September 15, 2006
Shaikh, Firoz A. Melville, NY CPA Indefinite from September 15, 2006
Wickline, Ella L. Ronceverte, WV Enrolled Agent Indefinite from September 15, 2006
2006–48 I.R.B. 1018 November 27, 2006
Name Address Designation Date of Suspension
Smith, Daniel B. Garden City, NY CPA Indefinite from September 18, 2006
Carlin, Charles R. South Bend, IN CPA Indefinite from October 1, 2006
Devine, Daniel M. Boca Raton, FL CPA Indefinite from October 1, 2006
Dupont, Hewitt, J. Daytona Beach, FL CPA Indefinite from October 1, 2006
Farrell, Raymond J. Matawan, NJ Attorney Indefinite from October 1, 2006
Kelligrew, John R. White Plains, NY Attorney Indefinite from October 1, 2006
Klein, Robert B. Bardonia, NY Enrolled Agent Indefinite from October 1, 2006
Long, Gregory S. Hutchinson, KS Attorney Indefinite from October 1, 2006
Moore, Ronald L. Cayce, SC CPA Indefinite from October 1, 2006
Schaffer, Robert J. Calverton, NY CPA Indefinite from October 1, 2006
Berlin, Stanley Erie, PA Attorney Indefinite from October 15, 2006
Briscoe, Jack Drexel Hill, PA Attorney Indefinite from October 15, 2006
Buzzeo, Michael V. New Canaan, CT CPA Indefinite from October 15, 2006
Sacco, John M. Pound Ridge, NY CPA Indefinite from October 15, 2006
Sheiman, Alan P. Sherman Oaks, CA Enrolled Agent Indefinite from October 15, 2006
November 27, 2006 1019 2006–48 I.R.B.
Name Address Designation Date of Suspension
Tourin, Mark Miami, FL CPA Indefinite from October 15, 2006
Burns, William J. Randolph, MA Attorney Indefinite from October 16, 2006
Webb, Norman R. Daphne, AL CPA Indefinite from October 16, 2006
Brown, Guia EP Hobe Sound, FL Enrolled Agent October 20, 2006 to April 19, 2008
Gram, John A. Gainesville, GA Attorney Indefinite from November 1, 2006
Herzog, Samuel A. Jericho, NY CPA Indefinite from November 1, 2006
Kellicker, John F. Cleveland, OH CPA Indefinite from November 1, 2006
Krieger, Robert M. Hampton, NH CPA Indefinite from November 1, 2006
Minsky, Neil J. Randolph, NJ CPA Indefinite from November 1, 2006
O’Brien, Timothy Newton Center, MA Attorney Indefinite from November 1, 2006
Sukenik, Martin Kew Gardens, NY Attorney Indefinite from November 1, 2006
Savoy, Cassandra East Orange, NJ Attorney Indefinite from November 7, 2006
Bonner, Charles B. Athens, GA CPA Indefinite from November 15, 2006
Levine, Barton P. New York, NY Attorney Indefinite from November 15, 2006
Taves, Joseph G. Provincetown, MA CPA Indefinite from November 15, 2006
Young, Ronald Fairfield, CT CPA Indefinite from November 16, 2006
2006–48 I.R.B. 1020 November 27, 2006
Name Address Designation Date of Suspension
Brush, Charles, H. Southbury, CT CPA Indefinite from December 1, 2006
Jacob, Robert T. Tucson, AZ CPA Indefinite from December 15, 2006
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