The following individuals have been disbarred from practice before the Internal Revenue Service. An attorney, certified public accountant, enrolled agent, or enrolled actuary may offer his or her consent to the issuance of a censure. An enrolled agent may offer to resign in order to avoid a proceeding. The maximum deduction protected is $1,000, with a hus band and wife treated as one contributor.
The following individuals have been disbarred from practice before the Internal Revenue Service. An attorney, certified public accountant, enrolled agent, or enrolled actuary may offer his or her consent to the issuance of a censure. An enrolled agent may offer to resign in order to avoid a proceeding. The maximum deduction protected is $1,000, with a hus band and wife treated as one contributor.
The following individuals have been disbarred from practice before the Internal Revenue Service. An attorney, certified public accountant, enrolled agent, or enrolled actuary may offer his or her consent to the issuance of a censure. An enrolled agent may offer to resign in order to avoid a proceeding. The maximum deduction protected is $1,000, with a hus band and wife treated as one contributor.
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
77 Fair Empl - Prac.cas. (Bna) 1491, 11 Fla. L. Weekly Fed. C 1575 Kenneth W. Lee v. Robert C. Hughes, Jr. Daniel C. Lanford, JR., 145 F.3d 1272, 11th Cir. (1998)