Expedited Suspensions From Practice Before the Internal Revenue Service

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

Williams, Donna M. York, PA CPA Indefinite from July 25, 2006

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

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

2006–49 I.R.B. 1070 December 4, 2006

Name Address Designation Date of Suspension

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

Chin, Arnold San Francisco, CA Attorney Indefinite from August 31, 2006

McCann, Thomas Des Moines, IA Attorney Indefinite from August 31, 2006

Whaley, Daniel P. Hood, CA Attorney Indefinite from August 31, 2006

Chukumba, Stephen C. Montclair, NJ Attorney Indefinite from September 12, 2006

Katz, Edward C. New York, NY Attorney Indefinite from September 12, 2006

Kadunce, Darrell L. Butler, PA Attorney Indefinite from September 18, 2006

Allen, Robert W. Torrance, CA CPA Indefinite from September 21, 2006

Brown, Davin W. Raleigh, NC CPA Indefinite from September 21, 2006

Cunningham, R. Scott Dalton, GA Attorney Indefinite from September 21, 2006

Eilers, Tom D. Raleigh, NC CPA Indefinite from September 21, 2006

Gerdes, Roger A. Carpinteria, CA Attorney Indefinite from September 21, 2006

Kurth, Richard Frederick Danville, IL Attorney Indefinite from September 21, 2006

Mitchell, McArthur D. Charlotte, NC CPA Indefinite from September 21, 2006

Ragusa, Patricia A. Spring, TX CPA Indefinite from September 21, 2006

December 4, 2006 1071 2006–49 I.R.B.

Name Address Designation Date of Suspension

Wulfsberg, David E. Murrieta, CA Attorney Indefinite from September 21, 2006

Cox, Brian J. Plymouth, MI CPA Indefinite from September 25, 2006

Mandelman, Michael D. Mequon, WI Attorney Indefinite from September 25, 2006

Miller, Steven L. Canal Winchester, OH Attorney Indefinite from September 25, 2006

Felli, Jay A. Mequon, WI Attorney Indefinite from October 2, 2006

Schoch V, Arch K. High Point, NC Attorney Indefinite from October 2, 2006

Andre, Patrick F. Manchester, MO Attorney Indefinite from October 12, 2006

Brill, Kevin Michael Downers Grove, IL Attorney Indefinite from October 12, 2006

Day, Richard G. Largo, FL Attorney Indefinite from October 12, 2006

Dull, Kay E. Miami Shores, FL Attorney Indefinite from October 12, 2006

Frank, Arthur J. Chicago, IL Attorney Indefinite from October 12, 2006

Gackle, Thomas E. Plymouth, MI Attorney Indefinite from October 12, 2006

Hamilton, Howard D. Fort Dodge, IA Attorney Indefinite from October 12, 2006

Hodge, Robert M. Lafayette, LA Attorney Indefinite from October 12, 2006

Lesyshen, Donna P. Waterloo, IA Attorney Indefinite from October 12, 2006

Peiss, John H. Downers Grove, IL Attorney Indefinite from October 12, 2006

2006–49 I.R.B. 1072 December 4, 2006

Name Address Designation Date of Suspension

Petty, James E. Austin, TX CPA Indefinite from October 12, 2006

Ruffin-Hudson, Linda C. Saint Louis, MO Attorney Indefinite from October 12, 2006

Schaefer, James E. St. Louis Park, MN Attorney Indefinite from October 12, 2006

Schmitt, Martha G. Minneapolis, MN Attorney Indefinite from October 12, 2006

Shannon, Terrance J. Mission Viejo, CA Attorney Indefinite from October 12, 2006

Smith, Matthew S. Denver, CO Attorney Indefinite from October 12, 2006

Swanson, Richard West Chicago, IL CPA Indefinite from October 12, 2006

Thomas, Kenneth A. Farmers Branch, TX Attorney Indefinite from October 12, 2006

Tomasa, Ryan H. Honolulu, HI Attorney Indefinite from October 12, 2006

Williams, Jr., Harry D. San Antonio, TX Attorney Indefinite from October 12, 2006

Wilson, Jr., Robert N. Ayer, MA Attorney Indefinite from October 12, 2006

Yum, Chris Chulho Woodbridge, VA Attorney Indefinite from October 12, 2006

Dunham, Richard G. Irvine, CA Enrolled Agent Indefinite from October 15, 2006

Housman, David Albuquerque, NM Attorney Indefinite from October 15, 2006

Malitz, Charles P. Beachwood, OH CPA Indefinite from October 15, 2006

Emig, Robert W. Houston, TX CPA Indefinite from October 24, 2006

December 4, 2006 1073 2006–49 I.R.B.

Name Address Designation Date of Suspension

Freese, Scott D. Norfolk, NE Attorney Indefinite from October 24, 2006

Rambo, Byron L. Sanford, FL EA Indefinite from October 24, 2006

Ask, Ronald W. Riverside, CA Attorney Indefinite from October 30, 2006

Berry, Richard S. Tempe, AZ Attorney Indefinite from October 30, 2006

Burkhardt, William R. Canyon Lake, TX CPA Indefinite from October 30, 2006

Callaway, Jr., Paul F. Greensboro, NC CPA Indefinite from October 30, 2006

Doyle, David W. Arvada, CO Attorney Indefinite from October 30, 2006

Elmore, III, Virgil Birmingham, AL Attorney Indefinite from October 30, 2006

Grandt, Lawrence E. Gurnee, IL CPA Indefinite from October 30, 2006

Hanson, Steven G. Lodi, CA Attorney Indefinite from October 30, 2006

Omodele, Boluwaji Houston, TX CPA Indefinite from October 30, 2006

Rahden, Horst R. Fort Wayne, IN CPA Indefinite from October 30, 2006

Censoprano, Salvatore Foster City, CA CPA Indefinite from October 31, 2006

Powell, James S. Lakewood, CO Attorney Indefinite from October 31, 2006

Allen, Leonard G. Mesa, AZ CPA Indefinite from November 1, 2006

Parker, Donald A. Benson, NC Attorney Indefinite from November 6, 2006

2006–49 I.R.B. 1074 December 4, 2006

Name Address Designation Date of Suspension

Rogers, James M. Tulsa, OK Attorney Indefinite from November 6, 2006

Coopet, Michael W. Saint Paul, MN Attorney Indefinite from November 8, 2006

Day, Jr., John Taylor Hingham, MA Attorney Indefinite from November 8, 2006

Grella, Paul J. Canton, MA Attorney Indefinite from November 8, 2006

Meggers, Theodore M. Des Moines, IA Attorney Indefinite from November 8, 2006

Tolbert, James L. Los Angeles, CA Attorney Indefinite from November 8, 2006