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Disbarments From Practice Before the Internal Revenue

Service After Notice and an Opportunity for a Proceeding


Under Title 31, Code of Federal Regu- tunity for a proceeding before an adminis- als have been disbarred from practice be­
lations, Part 10, after notice and an oppor- trative law judge, the following individu- fore the Internal Revenue Service:

Name Address Designation Effective Date

Haynes, Scott Y. Valdosta, GA CPA March 19, 2007

Censure Issued by Consent


Under Title 31, Code of Federal Reg- or enrolled actuary, may offer his or her The following individuals have con­
ulations, Part 10, in lieu of a proceeding consent to the issuance of a censure. Cen- sented to the issuance of a Censure:
being instituted or continued, an attorney, sure is a public reprimand.
certified public accountant, enrolled agent,

Name Address Designation Date of Censure

Lyons, John K. Dingmans Ferry, PA Attorney April 4, 2007


Bowman, T. Hardie Corpus Christi, TX CPA May 23, 2007
Kofford, Brian T. Provo, UT CPA June 12, 2007

Resignations of Enrolled Agents


Under Title 31, Code of Federal Regu- ternal Revenue Service, may offer his or The Director, Office of Professional
lations, Part 10, an enrolled agent, in or- her resignation as an enrolled agent. The Responsibility, has accepted offers of res-
der to avoid the institution or conclusion Director, Office of Professional Responsi- ignation as an enrolled agent from the
of a proceeding for his or her disbarment bility, in his discretion, may accept the of- following individuals:
or suspension from practice before the In- fered resignation.

Name Address Date of Resignation

Hancock, William H. Plant City, FL April 10, 2007


listed organization on or before the date If on the other hand a suit for declara­
of announcement in the Internal Revenue tory judgment has been timely filed, con­
Deletions From Cumulative
Bulletin that an organization no longer tributions from individuals and organiza­
List of Organizations qualifies. However, the Service is not tions described in section 170(c)(2) that
Contributions to Which precluded from disallowing a deduction are otherwise allowable will continue to
are Deductible Under Section for any contributions made after an or­ be deductible. Protection under section
170 of the Code ganization ceases to qualify under section 7428(c) would begin on September 4,
170(c)(2) if the organization has not timely 2007, and would end on the date the court
Announcement 2007–76 filed a suit for declaratory judgment under first determines that the organization is
section 7428 and if the contributor (1) had not described in section 170(c)(2) as more
The names of organizations that no knowledge of the revocation of the ruling particularly set forth in section 7428(c)(1).
longer qualify as organizations described or determination letter, (2) was aware that For individual contributors, the maximum
in section 170(c)(2) of the Internal Rev­ such revocation was imminent, or (3) was deduction protected is $1,000, with a hus­
enue Code of 1986 are listed below. in part responsible for or was aware of the band and wife treated as one contributor.
Generally, the Service will not disallow activities or omissions of the organization This benefit is not extended to any indi­
deductions for contributions made to a that brought about this revocation. vidual, in whole or in part, for the acts or

September 4, 2007 560 2007–36 I.R.B.


omissions of the organization that were Say No to Drugs Business & Nonprofit Center
the basis for revocation. Greenville, TX of Eastern Madera County
Shamrock Boxing, Inc. Fresno, CA
Progressive Services, Inc. Covington, KY
Norman, OK National Home Foundation, Inc.
Harold Binstein Humanitarian Fund Rockville, MD
Chicago, IL

2007–36 I.R.B. 561 September 4, 2007

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