Last Name First Name MI City State Designation Effective Date Ending DateLAST UPDATED 10/24/2018

Aakre Steven K Hawley MN Enrolled Agent Suspension 7/11/2007 IndefiniteAaron Stanley R Baton Rouge LA Attorney Suspension 10/6/2004 Indefinite

Abbott (aka. Mixon) - Raleigh NC CPA Suspension 10/1/2010 Indefinite

Abelson Richard H White Plains NY Attorney Suspension 2/15/2006 03/3/2008Abood Norman A Oregon OH Attorney Suspension 3/10/2003 IndefiniteAbrams Daniel E Palm Bch Gardens FL Attorney Suspension 6/27/2008 IndefiniteAbrams Robert - Elmsford NY CPA Suspension 8/4/1998 IndefiniteAbrams Gary R Hacienda Heights CA Attorney Suspension 4/14/2010 IndefiniteAcarregui Christopher L Bend OR CPA Suspension 11/21/2016 IndefiniteAcevedo Gustavo - Laredo TX Attorney Suspension 7/23/1997 IndefiniteAcheampong Robert K Columbus OH CPA Suspension 7/26/2005 IndefiniteAcker Thomas R Hollis Center ME Attorney Suspension 1/8/2007 IndefiniteAcker Amy S Waukesha WY Attorney Suspension 3/4/2008 IndefiniteAckerman John W Cedar Falls IA Attorney Suspension 11/14/2005 IndefiniteAdae F. Brian - Barrington RI Attorney Suspension 6/4/1997 IndefiniteAdamic Jonathan E San Lorenzo CA CPA Suspension 8/18/2006 IndefiniteAdams James L Breckenridge CO Attorney Suspension 11/25/2002 IndefiniteAdams David M Charleston SC Attorney Suspension 4/19/2005 IndefiniteAdams Paul Jr. - Kingsport TN CPA Suspension 2/18/2009 IndefiniteAdams, Jr. Joseph T Philadelphia PA Enrolled Agent Suspension 12/1/2004 05/29/2006Adamson Steven A Nampa ID Attorney Suspension 4/14/1998 IndefiniteAdamson Dannis M Pocatello ID Attorney Suspension 1/11/2011 IndefiniteAdegbite Matthew A Stone Mountain GA CPA Suspension 8/12/2014 IndefiniteAdelson Robert A Newton MA Attorney Suspension 2/15/2007 03/03/2008Adkins Thomas R Houston TX Attorney Suspension 4/14/2006 IndefiniteAdkins Henry L Roanoke VA Attorney Suspension 6/2/2008 IndefiniteAgajanian Roger J Newport Beach CA Attorney Suspension 3/8/2011 IndefiniteAgard Andrew A Honolulu HI Attorney Suspension 8/14/2014 IndefiniteAgashiwala Mahesh J New York NY CPA Suspension 3/22/2007 02/3/2009

Disciplinary Sanction

Allie (aka. A. Amanda)

Agbaje Taiwo A Gwynn Oak MD Attorney Suspension 7/30/2015 IndefiniteAgresti Thomas J Centennial CO Attorney Suspension 4/3/2006 01/26/2009Aguilera Roberto R Vista CA Enrolled Agent Suspension 4/25/2013 IndefiniteAgulnick Barry - Roslyn Heights NY Attorney Suspension 11/1/2002 04/29/2004Ahl Vicki M Mendota Heights MN Attorney Suspension 10/27/2014 IndefiniteAhmed Naveed Arlington Heights IL CPA Suspension 6/4/2014 08/30/2017Aiken karen H Stockton AL CPA Suspension 3/30/2009 IndefiniteAinsworth Brent L Scottsdale AZ Enrolled Agent Suspension 6/8/2009 IndefiniteAka Wilfred I Los Angeles CA CPA Suspension 2/19/2016 IndefiniteAkolt III John P Denver CO Attorney Suspension 4/21/1998 IndefiniteAlavez Erin M Tucson AZ Attorney Suspension 8/5/2009 IndefiniteAlbertson Harold S Charleston WV Attorney Suspension 8/14/2014 IndefiniteAlderfer William, Jr K Florissant MO Attorney Suspension 11/4/2008 IndefiniteAleshire David A Charleston WV Attorney Suspension 11/18/2014 IndefiniteAlexander Herald JA Atlanta GA Attorney Suspension 2/20/2006 IndefiniteAlexander David, Jr - Silver Spring MD Attorney Suspension 10/22/2008 IndefiniteAlexander Kathleen - Pittsfield MA Attorney Suspension 1/14/2008 IndefiniteAlexander, Jr. Royal Gran Blanc MI Enrolled Agent Suspension 7/6/2017 IndefiniteAlico Kenneth N Orchard Park NY CPA Suspension 4/16/1997 IndefiniteAlivizatos Constandin - Baltimore MD Attorney Suspension 3/12/2010 IndefiniteAllen Peter A Brookline MA Attorney Suspension 2/12/2010 12/06/2012Allen Cathy B Billings MT CPA Suspension 11/3/2010 IndefiniteAllen Robert W Torrance CA CPA Suspension 9/21/2006 IndefiniteAllen Steven W Mesa AZ Attorney Suspension 2/7/2011 IndefiniteAllen Leonard G Mesa AZ CPA Suspension 11/1/2006 IndefiniteAlleva Donald A Mount Vernon NY Enrolled Agent Suspension 9/5/1996 IndefiniteAlston D B Henderson NC Attorney Suspension 8/5/2008 IndefiniteAltemeyer Sandra L Brownsville TX CPA Suspension 3/31/2009 IndefiniteAlvaro Michele A Cincinnati OH CPA Suspension 3/5/2009 IndefiniteAlyateem Jiryis N Beaverton OR CPA Suspension 2/16/2017 IndefiniteAmodeo Frank L Atlanta GA Attorney Suspension 1/7/1994 IndefiniteAnderesen Kenneth P Englewood FL Attorney Suspension 6/25/2014 Indefinite

Anderson Edwin G Colorado Springs CO Enrolled Agent Suspension 5/10/2011 02/02/2012Anderson Charles E Albuquerque NM Attorney Suspension 2/1/1994 IndefiniteAnderson Brien P Reston VA CPA Disbarred 4/7/1995 IndefiniteAnderson Wade G Atlanta GA Attorney Suspension 12/14/2009 IndefiniteAnderson Sharon K Oakland TN Attorney Suspension 11/18/2014 IndefiniteAnderson Brett I Des Moines IA Attorney Suspension 3/8/2005 IndefiniteAnderson David J Minnetonka MN CPA Suspension 3/28/1999 IndefiniteAnderson James E Richmond VA Attorney Suspension 12/1/2008 IndefiniteAndrade Sergio R Inver Grove Heights MN Attorney Suspension 12/13/2007 IndefiniteAndrade Anthony L Salinas CA CPA Suspension 11/21/2016 IndefiniteAndrade, Jr. Rodrigo - El Paso TX Enrolled Agent Disbarred 11/20/2001 IndefiniteAndre Damian C Camp Verde AZ Enrolled Agent Suspension 1/10/2013 IndefiniteAndre Patrick F Manchester MO Attorney Suspension 10/12/2006 IndefiniteAndresen Kenneth P Englewood FL Attorney Suspension 6/25/2014 IndefiniteAndrews Ted E Avon IN CPA Suspension 10/19/2007 12/20/2010Andricopoulos Maureen V Chelmsford MA Attorney Suspension 10/6/2004 IndefiniteAneji Patrick - Houston TX CPA Suspension 7/1/2006 02/17/2011Angelucci John S Deptford NJ Attorney Suspension 8/26/2008 IndefiniteAnson Ronald I Carlsbad CA CPA Suspension 11/19/2010 IndefiniteAntlitz Ronald, Sr E Catonsville MD CPA Suspension 7/25/2008 IndefiniteAppelblatt Gary M Elk Grove CA Attorney Suspension 3/15/2010 IndefiniteApplegate William F Madison NJ CPA Censure 9/12/2006 IndefiniteApplewhite Jeffrey D Inglewood CA CPA Suspension 11/5/2015 IndefiniteArbour John J Monroe LA Attorney Suspension 4/3/2006 IndefiniteAriola Thomas M Watertown CT CPA Suspension 2/24/2010 IndefiniteArizechi Michael - Lawrenceville GA CPA Suspension 11/5/2010 IndefiniteArmbrister John Plainfield NJ Enrolled Agent Suspension 11/4/2013 IndefiniteArmstrong David L Norman OK CPA Suspension 11/10/1995 IndefiniteArmstrong Thomas I Irvine CA Attorney Suspension 1/23/2006 IndefiniteArmstrong Jenny R Madison WI Attorney Suspension 5/3/2016 IndefiniteArmstrong Roger A Edgartown MA CPA Suspension 2/18/2016 IndefiniteArnett Alvin J Annapolis MD Attorney Suspension 4/7/1995 Indefinite

Arocha Robert T San Antonio TX CPA Suspension 10/11/2011 IndefiniteAronsky Richard A Hallandale FL Attorney Suspension 8/24/2009 IndefiniteArotsky Marvin A New Haven CT CPA Suspension 12/1/2004 IndefiniteArtho David J Canyon TX CPA Suspension 3/18/1998 IndefiniteArtis Paris A Newberry FL Attorney Suspension 4/13/2007 IndefiniteArzani Mitzi H Charlotte NC CPA Suspension 12/13/2007 IndefiniteAsbury Lloyd T Jacksonville FL Attorney Suspension 3/18/2005 IndefiniteAscher Michael P North Port FL Attorney Suspension 11/28/2006 IndefiniteAshley Cynthia S Waxhaw NC Enrolled Agent Disbarred 10/9/2013 IndefiniteAshley Kimberly D Crowley TX Attorney Suspension 2/18/2009 IndefiniteAsk Ronald W Riverside CA Attorney Suspension 10/30/2006 IndefiniteAskintowicz John W Ashburn VA Attorney Suspension 12/15/2008 IndefiniteAspland Frieda R Greenville SC CPA Suspension 11/13/1996 IndefiniteAtherton Bruce D Louisville KY Attorney Suspension 9/7/2010 IndefiniteAtkin Sanford I Twinsburg OH Attorney Suspension 12/29/1995 IndefiniteAtwood Adina A Ardmore OK Attorney Suspension 2/4/2005 IndefiniteAu Ronald G Honolulu HI Attorney Suspension 8/9/2005 IndefiniteAuer David B Tulsa OK Attorney Suspension 9/26/2017 IndefiniteAuslander Kenneth J New York NY Attorney Suspension 8/10/2011 IndefiniteAustin Jack I Steamboat Spring CO CPA Suspension 1/10/2003 IndefiniteAyala Simon - Oxnard CA Enrolled Agent Suspension 9/19/1997 08/19/2000Ayers Dani D Kelseyville CA Enrolled Agent Disbarred 8/6/2007 IndefiniteAzan Reinaldo L Miami Beach FL CPA Censure 7/24/2006 IndefiniteAzavedo Anthony J Irvine CA CPA Suspension 8/8/2008 07/27/2009Azznara Nat J Garrison NY Attorney Suspension 8/10/2010 IndefiniteBaca Cesar A Castle Rock CO Attorney Suspension 12/6/2011 IndefiniteBach Royce E Deer Park TX Attorney Suspension 5/27/2004 IndefiniteBack Kenneth A Lafayette LA Attorney Suspension 9/20/2010 IndefiniteBagley Haywood L Vista CA Enrolled Agent Censure 9/4/2003 IndefiniteBagwell, Jr. Noel R Cunningham TN Attorney Suspension 3/31/2003 IndefiniteBailey Charles E Roswell GA CPA Censure 1/16/2008 IndefiniteBailey Scott K Eden Prairie MN CPA Suspension 3/31/2003 Indefinite

Bailey Donald D Tucson AZ CPA Suspension 3/18/2004 IndefiniteBaisden Lowell A Bakersfield CA CPA Suspension 6/10/2008 IndefiniteBajgrowicz James J Santa Rose CA Attorney Suspension 6/12/2006 IndefiniteBakare Adigun S Laurel MD Attorney Suspension 1/1/2007 IndefiniteBaker Jibade A Indianapolis IN CPA Suspension 3/13/2006 03/12/2008Baker Linda L West Orange NJ CPA Suspension 10/20/2000 04/18/2004Baker Brian - Manlius NY CPA Suspension 5/29/2009 IndefiniteBaker Sean W Elkridge MD Attorney Suspension 4/30/2007 IndefiniteBaker, Jr. Charles C Monteagle TN Attorney Suspension 10/15/1998 IndefiniteBalaban Barry Monroe NY Attorney Suspension 9/3/2014 IndefiniteBaldwin Timothy L Milwaukee WI Attorney Suspension 6/2/2011 05/14/2015Baldwin James E Lebanon MO Attorney Suspension 6/23/2011 IndefiniteBallabce Frank W Warrenton NC Attorney Suspension 3/7/2005 IndefiniteBalogun Jocob O Fayetteville NC CPA Suspension 9/10/2008 06/06/2014Bambarger Donald C Alabaster AL CPA Suspension 10/31/1994 IndefiniteBandy Robert M Tyler TX Attorney Suspension 8/24/2005 IndefiniteBanister Joseph R San Jose CA CPA Disbarred 6/25/2004 IndefiniteBanks Jean R Van Nuys CA Enrolled Agent Suspension 3/8/2005 12/6/2006Bankston David A Land O Lakes FL CPA Suspension 6/1/2007 IndefiniteBarach Malcolm J Brookline MA Attorney Suspension 3/9/2007 IndefiniteBarbagallo Joseph S Newtown PA CPA Suspension 10/15/2000 10/13/2004Barger Robert E Garden Ridge TX Attorney Suspension 10/10/2000 IndefiniteBarker William W Kinston NC CPA Suspension 6/18/2014 IndefiniteBarnes James H Dallas TX CPA Suspension 6/15/2009 IndefiniteBarnes Joseph N New York NY Attorney Suspension 5/29/1996 IndefiniteBarnes, Jr. Donald H East Freetown MA Attorney Suspension 5/12/2010 IndefiniteBarnett Joell C Freeport NY Attorney Suspension 10/27/2014 IndefiniteBaroody Edward J Bedford NH CPA Suspension 4/1/2008 IndefiniteBarr James E Prairie Village KS CPA Suspension 6/16/2011 IndefiniteBarrett Richard - Tyler TX CPA Censure 8/1/2005 IndefiniteBarrett Norman W Dover DE CPA Suspension 11/28/2006 IndefiniteBarrett Donal B Dover MA Attorney Suspension 12/31/2011 Indefinite

Barrett, Sr. Jeffrey J Catskill NY CPA Censure 8/31/2004 IndefiniteBarry Michael, Jr L Atlantic Beach FL Attorney Suspension 7/28/2008 IndefiniteBarry James P Muscatine IA Attorney Suspension 7/2/2009 IndefiniteBarsanti Gregory U Rutland VT CPA Suspension 3/4/2008 IndefiniteBarsch Robert J Levittown NY Attorney Suspension 6/7/2011 IndefiniteBart Adrian A Tulsa OK CPA Disbarred 4/17/2002 IndefiniteBart David R Oakwood OH Attorney Suspension 5/16/1997 IndefiniteBartels Kyle - North Salem NY Enrolled Agent Suspension 2/21/2006 07/14/2008Bartels John R St. Paul MN Attorney Suspension 6/12/2006 IndefiniteBartland Eric W Powhatan VA CPA Suspension 5/23/2018 IndefiniteBarton Diane Helena MT CPA Suspension 6/18/2014 IndefiniteBasham Angela D Leasburg MO Enrolled Agent Suspension 8/14/2012 IndefiniteBates Donald K Tenaha TX CPA Suspension 7/5/1995 IndefiniteBates James Jr. F Buffalo OH CPA Suspension 3/5/2009 IndefiniteBattino Steven - Plainview NY CPA Suspension 11/25/2002 05/23/2004Battista, Jr. Gerard F. Norwell MA Attorney Suspension 2/27/2006 IndefiniteBauman John J Battle Creek MI CPA Suspension 10/1/2007 IndefiniteBaxley II Milton H Mt. Plymouth FL Attorney Disbarred 10/24/2003 IndefiniteBaxter Laura M Monee IL CPA Suspension 1/8/2007 IndefiniteBaynes Robert M Indianapolis IN CPA Suspension 12/27/2006 IndefiniteBeale Jesse B Richmond VA Attorney Suspension 7/1/1993 IndefiniteBean John E Irvin TX CPA Suspension 10/27/2014 IndefiniteBeato Pedro L Lynn MA Attorney Suspension 12/31/2011 IndefiniteBeavers Harold W Greensboro NC Attorney Suspension 1/12/2009 IndefiniteBeck Brian S Boston MA CPA Suspension 11/1/2007 05/22/2009Becker Ira S Wilmette IL CPA Suspension 8/22/2006 08/21/2008Bedell Michael F Ridge NY CPA Suspension 1/7/2005 IndefiniteBedford Robert N Seminole FL Enrolled Agent Suspension 2/21/2008 07/31/2012Bednarz Michael Jr - Framingham MA Attorney Suspension 2/13/2006 IndefiniteBee Charles W Fredericksburg VA CPA Suspension 8/14/2014 IndefiniteBeek Andrea V Orange City IA Attorney Suspension 6/28/2007 IndefiniteBeerman Jeffrey A Columbus OH CPA Suspension 10/28/2008 Indefinite

Beezley Jack L Dallas TX Attorney Suspension 4/21/1998 IndefiniteBehrens Daryl D Visalia CA CPA Suspension 11/25/1996 IndefiniteBehunin Michael N Sandy UT Attorney Suspension 8/8/2007 IndefiniteBein William S Cleveland OH Attorney Suspension 8/1/1996 IndefiniteBeistel Theodore L Canton OH CPA Suspension 1/3/2007 01/02/2011Bekritsky Stanley - Teaneck NJ CPA Suspension 11/2/2009 IndefiniteBelcher Joseph R St. Charles MO CPA Suspension 1/12/1995 IndefiniteBelin Leon - Southfield MI CPA Disbarred 8/7/2001 IndefiniteBell Rosanna - Pleasantville NY CPA Suspension 5/8/2003 06/14/2011Bell Don W Grand Junction CO EA/Attorney Suspension 4/1/2004 10/22/2014Bell James M Bandera TX CPA Suspension 2/23/2005 IndefiniteBell Robert E Springfield TN CPA Suspension 11/8/2013 IndefiniteBellotti Mark J Point Pleasant NJ Attorney Suspension 6/4/2014 IndefiniteBeltran Joseph J San Francisco CA Enrolled Agent Disbarred 5/22/1994 IndefiniteBelush Glen J Monroe CT CPA Suspension 7/15/2005 IndefiniteBelz Mark - Kirkwood MO Attorney Suspension 12/12/2008 IndefiniteBenavides Al - Kalispell MT CPA Suspension 6/13/2012 IndefiniteBender Elmer P Missoula MT CPA Suspension 8/31/2007 12/09/2008Bender John P Austin TX Attorney Suspension 7/30/2010 IndefiniteBenevenia Eugene V Tucson AZ Attorney Suspension 3/24/2006 IndefiniteBenito Daniel A Miami FL Attorney Suspension 9/21/2009 IndefiniteBennett John J Milford CT Attorney Suspension 8/27/1996 IndefiniteBenoit George L Citrus Heights CA Enrolled Agent Disbarred 12/7/2010 IndefiniteBenton Charles F Tacoma WA CPA Suspension 1/26/2010 IndefiniteBenvin Anne C Phoenix AZ Enrolled Agent Suspension 10/22/2007 IndefiniteBerg Richard L Vaudnais Height MN CPA Disbarred 10/3/2001 IndefiniteBerg Steven V Mason City IA Attorney Suspension 10/25/2004 Indefinite

Bergeson Nancy M MN CPA Suspension 4/14/2004 Indefinite

Bergmann Frederick J Tampa FL CPA Suspension 6/1/1997 IndefiniteBerkowitz Ira T Woodland Hills CA CPA Suspension 1/9/2006 08/02/2006

South Inver Grove Heights

Berlin Stanley - Erie PA Attorney Suspension 10/15/2006 IndefiniteBerlin Marc D Chicago IL Attorney Suspension 2/22/2006 IndefiniteBerndgen Michael - Plantation FL CPA Suspension 4/1/2007 02/25/2010Berndt Bruce A Dearborn MI CPA Suspension 2/1/1995 08/07/2009Bernhard Mathew B Newark NJ Attorney Suspension 6/3/2008 IndefiniteBernstein David H New Orleans LA CPA Suspension 4/29/2008 03/07/2014Bernstein Ralph M Chicago IL Attorney Suspension 12/15/2005 IndefiniteBerry Ira W Southport NC CPA Disbarred 1/19/1994 IndefiniteBerry Richard S Tempe AZ Attorney Suspension 10/30/2006 IndefiniteBessling Warren A Dunlap TN Enrolled Agent Suspension 4/15/2008 IndefiniteBest, III James M Monroe NC CPA Suspension 11/25/1996 IndefiniteBeswick Robert H Encino CA Attorney Suspension 3/8/2005 IndefiniteBiagini Marc J Downers Grove IL Attorney Suspension 12/6/2006 IndefiniteBiber Aaron F Minneapolis MN Attorney Suspension 3/4/2011 IndefiniteBidwell Larry C Lakewood CO Enrolled Agent Suspension 8/17/2009 IndefiniteBiegelson Alan R Brooklyn NY Attorney Suspension 5/8/2006 IndefiniteBiggins, Jr. James A Torrance CA Enrolled Agent Suspension 10/22/2014 IndefiniteBille Anthony J Hopkinton MA Attorney Suspension 5/16/2005 IndefiniteBirchall Richard G Brewster MA Attorney Suspension 1/1/2007 IndefiniteBirkhardt William R Canyon Lake TX CPA Suspension 10/30/2006 IndefiniteBirnbaum Richard J Calabasas CA CPA Suspension 11/18/2014 IndefiniteBishop Winford K Roswell GA Attorney Suspension 12/15/2008 IndefiniteBjorklund Dennis A Coralville IA Attorney Suspension 6/28/2007 IndefiniteBlack Charles C Austell GA Attorney Suspension 1/1/2007 01/29/2012Black Pamela - Concord NC Enrolled Agent Suspension 3/23/2009 IndefiniteBlack Todd R Maryland Hts MO Attorney Suspension 1/22/2013 IndefiniteBlack, Jr., John W Jasper AL CPA Suspension 11/21/2017 IndefiniteBlackadar Christine M Center Harbor NH Attorney Suspension 4/13/2007 IndefiniteBlackburn Randall D Laurinburg NC CPA Suspension 10/19/2005 IndefiniteBlackman Gordon, Jr. N Shreveport LA Attorney Suspension 10/30/2009 indefiniteBlackwell Brian R Baton Rouge LA CPA Suspension 7/23/2013 IndefiniteBlackwell Johnny L Fayetteville NC CPA Suspension 5/3/2005 Indefinite

Blake Linda D Bellvale NY Attorney Suspension 2/4/2005 IndefiniteBlanton John - Winston-Salem NC Enrolled Agent Disbarred 9/29/1993 IndefiniteBlau Howard L New York NY Attorney Suspension 5/20/2008 IndefiniteBleecker Lorin H Potomac MD Attorney Suspension 9/20/2010 IndefiniteBlevens Robert I Seward NE Attorney Suspension 1/1/2008 indefiniteBlum Harold - Franklin Square NY CPA Disbarred 4/9/2007 IndefiniteBlum Harold - Franklin Square NY CPA Disbarred 2/21/2008 IndefiniteBlunt Jerome - Winston-Salem NC CPA Suspension 6/9/2009 IndefiniteBohn Morton D Portland OR CPA Suspension 3/16/2012 IndefiniteBoisseau Eldon L Wichita KS Attorney Suspension 6/21/2016 IndefiniteBoitano Steven F San Jose CA CPA Suspension 2/5/2015 10/05/2017Bolding Robert R Salado TX CPA Suspension 4/1/1994 IndefiniteBolgiani Janette A Brooklyn NY Enrolled Agent Censure 9/14/2006 IndefiniteBolling Darius C Chicago IL CPA Suspension 1/10/2007 IndefiniteBolusky Eric B Perkins OK Attorney Suspension 10/21/2003 IndefiniteBonnell Michael K Bloomington IN Attorney Suspension 12/8/2014 IndefiniteBonner Charles B Athens GA CPA Suspension 11/15/2006 01/29/2012Bonnheim William S Palm Desert CA Attorney Suspension 8/28/2012 IndefiniteBook Robert L Plymouth MN Enrolled Agent Censure 9/15/2003 IndefiniteBooker William G Winston-Salem NC CPA Suspension 6/12/1997 IndefiniteBortnick Edward A Rockville MD CPA Disbarred 9/24/2017 IndefiniteBosse Leigh D Hillsborough NH Attorney Suspension 10/24/2007 IndefiniteBothe Robert W Edison NJ CPA Suspension 1/14/2008 IndefiniteBoudreau Patricia L Lexington MA Attorney Suspension 1/9/2006 IndefiniteBowen David - Frisco City AL CPA Suspension 2/27/1996 IndefiniteBower Jay - Redmond OR Enrolled Agent Suspension 3/16/2004 IndefiniteBower Lewis H Clearwater FL CPA Suspension 5/30/1996 IndefiniteBowers David A Springville AL CPA Suspension 4/26/2011 IndefiniteBowie Oliver W Greensboro NC CPA Suspension 1/24/2018 IndefiniteBowlin Donald W Florence AL CPA Suspension 12/1/2008 IndefiniteBowman Hardie T Corpus Christi TX CPA Censure 5/23/2007 IndefiniteBowman David W Phoenix AZ CPA Suspension 4/21/1998 Indefinite

Bowman, Jr. John J Gibsonia PA Enrolled Agent Suspension 3/9/2006 IndefiniteBox Cheryl A Cotulla TX CPA Suspension 9/9/2013 IndefiniteBoyd James J Mendota Heights MN Attorney Suspension 5/20/2003 IndefiniteBoyer Daniel D North Judson IN CPA Suspension 2/15/2007 07/28/2009Boyer Ronald L Lancaster OH CPA Suspension 10/22/2008 IndefiniteBoyer David W Hamilton NJ Attorney Suspension 8/26/2008 IndefiniteBoykins James R Silver Spring MD Attorney Suspension 4/22/2011 IndefiniteBoykoff Franklin - Pleasantville NY CPA Suspension 3/31/2003 IndefiniteBradley Louis R Monroe LA CPA Suspension 1/18/2011 IndefiniteBradley Stephanie Y Washington DC CPA Suspension 9/9/2014 IndefiniteBradley Phillip M West Point VA Attorney Suspension 4/3/2006 IndefiniteBradley Louis R Monroe LA CPA Suspension 1/18/2011 IndefiniteBrady Leonard V Brookfield WI Attorney Suspension 4/26/2011 IndefiniteBrady Michael A Bolton CT Unenrolled Suspension 6/24/2013 IndefiniteBragg Jeffrey M Dallas TX Attorney Suspension 10/11/2011 IndefiniteBraiterman Sheldon H Baltimore MD Attorney Suspension 6/5/1998 IndefiniteBranch Jimmie L Jackson FL CPA Disbarred 1/15/1998 IndefiniteBrand Joe A Dundee OH CPA Suspension 11/18/2002 11/16/2004Brandes Frederic M Timonium MD Attorney Suspension 1/3/2008 IndefiniteBraskey James F Frostburg MD Attorney Suspension 10/25/2004 IndefiniteBrasmer Randall D Phoenix AZ Enrolled Agent Suspension 2/1/1995 IndefiniteBrauer David P East Walpole MA Attorney Suspension 12/11/2008 IndefiniteBraun Marc W St. Louis MO Attorney Suspension 6/12/2006 IndefiniteBreitlauch Linda - Saylorsburg PA Attorney Suspension 1/1/2007 IndefiniteBrelje Brian J Laguna Beach CA CPA Suspension 4/13/2007 IndefiniteBrendt Bruce A Farmington Hills MI CPA Suspension 2/1/1995 08/07/2009Brennan Richard A Clarksburg MD Attorney Suspension 5/12/2009 IndefiniteBrenner William A Grahamsville NY Attorney Suspension 2/2/2001 07/28/2009Brenner Allan L Long Beach NY Attorney Suspension 12/20/2007 IndefiniteBrenton Robert O Overland Park KS CPA Suspension 4/6/2005 IndefiniteBreslin James R New Albany IN CPA Suspension 8/31/2007 IndefiniteBrett Stephen M York Beach ME Attorney Suspension 4/30/2007 Indefinite

Brewer Byron V Buffalo NY CPA Suspension 10/22/2008 IndefiniteBreznicky David M Ambler PA CPA Suspension 5/1/2008 11/30/2011Bridgeforth Wyvonnia - OakPark IL Attorney Suspension 3/15/2005 IndefiniteBridges Lynden P Golden CO CPA Suspension 11/14/2005 IndefiniteBrier Michael - Providence RI CPA Suspension 6/16/2003 IndefiniteBriggs John W Sayville NY Enrolled Agent Suspension 2/10/2004 08/08/2004Brill Ann M Sheboygan WI CPA Suspension 10/10/2007 IndefiniteBrill Kevin M Downers Grove IL Attorney Suspension 10/12/2006 IndefiniteBrinker Peter R Omaha NE Attorney Suspension 5/21/2003 IndefiniteBrisbon Brenda C Baltimore MD Attorney Suspension 6/7/2005 IndefiniteBriscoe Jack - Drexel Hill PA Attorney Suspension 10/15/2006 IndefiniteBritt Jerry U Mount Olive NC CPA Suspension 4/19/2007 IndefiniteBritton Randy A Lexington MA CPA Suspension 11/17/2016 IndefiniteBrockman Louis R Dallas TX CPA Suspension 8/12/2005 IndefiniteBroderick Thomas F Somerville MA Attorney Suspension 3/14/2005 IndefiniteBroek Kevin J Omaha NE CPA Suspension 7/10/1996 Indefinite

Broesamle Jack R St. Clr Shores MI Enrolled Actuary Suspension 7/15/1994 Indefinite

Brogan Jane K York NE Attorney Suspension 7/11/2007 IndefiniteBroida Charles J Ellicott City MD Attorney Suspension 2/4/2016 IndefiniteBronner Bernard - Great Neck NY Attorney Suspension 1/18/2006 IndefiniteBronstein Diana Brookly NY Attorney Suspension 3/12/2015 IndefiniteBrooks Sandra J San Diego CA Enrolled Agent Suspension 6/20/2003 04/04/2008Brooks Troy L Louisville KY Attorney Suspension 12/9/2008 IndefiniteBrooks Jeffrey K Dallas TX Enrolled Agent Suspension 7/28/2009 IndefiniteBrooks Jane E St. Paul MN Attorney Suspension 12/15/2005 IndefiniteBrookstein Gary - Huntingdon Valley PA CPA Disbarred 12/15/2006 IndefiniteBroomas James - Baytown TX Attorney Suspension 2/2/2006 IndefiniteBrost Linda A St. Paul MN Attorney Suspension 7/7/2009 IndefiniteBrough Donald L Salem IN CPA Suspension 7/1/2006 06/30/2010Brown Arthur I Miami FL CPA Suspension 12/1/2006 12/14/2007Brown Guia EP Hobe Sound FL Enrolled Agent Suspension 10/20/2006 04/19/2008

Brown Roger L Lynwood IL Attorney Suspension 8/8/2008 IndefiniteBrown Calvin D Dallas TX Attorney Suspension 2/16/2005 IndefiniteBrown Edward E Indianapolis IN Attorney Suspension 12/6/2006 IndefiniteBrown Kirk P Pueblo CO Attorney Suspension 12/28/2006 IndefiniteBrown David M Los Angeles CA Attorney Suspension 1/29/1996 IndefiniteBrown Davin W Raleigh NC CPA Suspension 9/21/2006 IndefiniteBrown Thomas D Concord NC Attorney Suspension 8/26/2008 IndefiniteBrown Andy J Portage MI CPA Suspension 3/13/2017 IndefiniteBrubaker Gregory A San Francisco CA Attorney Suspension 5/18/2006 IndefiniteBruce Donna M Athens AL CPA Suspension 3/18/2005 IndefiniteBruck Lawrence S Newton PA CPA Suspension 1/16/2006 IndefiniteBrunelle Roswell J Queensbury NY CPA Suspension 9/12/2003 10/31/2007Brunner L. Keith - Centerville OH Attorney Suspension 5/16/1997 IndefiniteBruno Anthony B Elmhurst IL Attorney Suspension 1/13/1995 IndefiniteBrusch Stephen A St. Thomas VI Attorney Suspension 3/7/2008 IndefiniteBrush Charles H Southbury CT CPA Suspension 12/1/2006 IndefiniteBryan Clyde C Bonita Springs FL Enrolled Agent Suspension 3/3/2010 IndefiniteBryson Timothy C San Diego CA Attorney Suspension 5/3/2013 IndefiniteBuck John K Lawrence MA Attorney Suspension 7/22/2011 IndefiniteBuck John R Dallas TX CPA Suspension 9/10/2008 IndefiniteBuckley Frances M Marlborough CT Attorney Disbarred 1/18/2001 IndefiniteBudenz Lawrence J Miamisburg OH CPA Suspension 3/28/1999 IndefiniteBuerkle Joe T Cape Girardeau MO Attorney Suspension 1/8/2010 IndefiniteBuettner F A Cincinnati OH CPA Suspension 10/28/2008 IndefiniteBujaky Martin Gibsonia PA CPA Suspension 10/27/2014 IndefiniteBujan Frank Jr M Homer Glen IL CPA Disbarred 7/1/2009 09/12/2016Bujkovsky Gustav G San Diego CA Attorney Suspension 6/21/2011 IndefiniteBukovac Jane - Alexandria VA Enrolled Agent Suspension 6/29/2007 IndefiniteBulas, Jr. Luis - Hollywood FL CPA Suspension 10/15/2004 IndefiniteBullock Lester - Asheville NC CPA Suspension 5/27/2011 IndefiniteBunn Barbara - Saint Helens OR Enrolled Agent Censure 7/13/2012 IndefiniteBurch Tammy Cumming GA CPA Suspension 12/1/2016 Indefinite

Burd Gene - Houston TX Attorney Suspension 11/28/2006 IndefiniteBuresh Eugene F Dickinson ND Attorney Suspension 6/2/2008 IndefiniteBurford Kenneth F McAllen TX Attorney Suspension 12/21/2010 IndefiniteBurke Beau E Windsor CA CPA Suspension 10/15/1998 IndefiniteBurke Thomas P Bronx NY Attorney Suspension 7/7/2009 IndefiniteBurkenroad David - Los Angeles CA Attorney Suspension 2/17/2011 IndefiniteBurkholder, Jr. Robert C Richmond VA Attorney Suspension 7/24/1995 IndefiniteBurley Franklin R Monroe LA CPA Suspension 7/23/1997 IndefiniteBurnett Bradley P Denver CO Attorney Suspension 5/1/2002 04/29/2004Burns William J Randolph MA Attorney Suspension 10/16/2006 03/24/2008Burns Joseph L Black Jack MO Enrolled Agent Suspension 5/15/2015 IndefiniteBurroughs Gary S Beaverton OR CPA Suspension 3/8/2011 IndefiniteBurrows William D Dallas TX Attorney Suspension 11/13/1996 IndefiniteBurrus Robert V Valparaiso IN CPA Suspension 1/17/2007 01/16/2010Burt Charles E San Antonio TX CPA Suspension 2/8/2012 IndefiniteBurtch Jack L Olympia WA Attorney Suspension 1/26/2010 IndefiniteBurton Thomas W Newport Beach CA Attorney Suspension 7/5/2011 IndefiniteBuscemi Lawrence Mt. Sinai NY Attorney Suspension 7/22/2001 IndefiniteBusch Stephen M Hollywood CA Attorney Suspension 8/1/2008 IndefiniteBushta Patrick C Sacramento CA CPA Disbarred 4/18/1996 IndefiniteButler Richard L Parkland FL CPA Suspension 1/1/2008 IndefiniteButler Michael B Atlanta GA Attorney Suspension 5/5/2008 IndefiniteButler Michael S Wrightsville PA Attorney Suspension 4/5/2010 IndefiniteBuzolith Cathy L Pataskala OH CPA Suspension 3/5/2009 IndefiniteBuzzeo Michael V New Canaan CT CPA Suspension 10/15/2006 02/05/2009Cabral Alfonso Lakewood CO Attorney Suspension 7/22/2011 IndefiniteCaceres Carlos H Silver Spring MD Attorney Suspension 11/28/2006 IndefiniteCagle Carol L Alton IL Attorney Suspension 12/15/2005 IndefiniteCaldwell David G Austin TX Attorney Suspension 3/24/2006 IndefiniteCallaway, Jr. Paul F Greensboro NC CPA Suspension 10/30/2006 04/08/2015Callihan Herbert, Jr A Bethesda MD Attorney Suspension 9/5/2008 IndefiniteCalvert David R Lone Tree CO Attorney Suspension 6/18/2014 Indefinite

Camarata Mark S Rochester NY CPA Suspension 1/8/2010 IndefiniteCampbell David G Reading PA Attorney Disbarred 7/10/2001 IndefiniteCampbell John A Portage MI Attorney Suspension 1/8/2010 IndefiniteCampbell Elizabeth C Rutland VT CPA Suspension 3/7/2008 IndefiniteCandelario Alexander C Cabins WV CPA Suspension 2/1/2004 IndefiniteCannavo, Jr. Joseph S Staten Island NY Attorney Suspension 2/24/1998 IndefiniteCanney John R Rutland VT Attorney Suspension 6/19/2018 IndefiniteCannon Todd R Florence CO Attorney Suspension 6/12/2007 IndefiniteCannon Sheryl K Covina CA CPA Suspension 3/21/2008 IndefiniteCanzano Richard M Winchester MA Attorney Suspension 11/20/2006 11/19/2009Caplan Howard A Ocean NJ CPA Suspension 4/1/2007 IndefiniteCaplan Alan - San Francisco CA Attorney Suspension 2/24/1998 IndefiniteCaplien Sandra K Wheaton IL Attorney Suspension 8/8/2008 IndefiniteCapwell Anthony C Swoyersville PA CPA Suspension 10/28/2008 IndefiniteCardinal Roger S Charlotte NC Attorney Suspension 4/3/2009 IndefiniteCarillo Donald - Chicago IL Attorney Suspension 9/9/2005 IndefiniteCarlin Charles R South Bend IN CPA Suspension 10/1/2006 IndefiniteCarlin Kevin J Hamilton NJ Attorney Suspension 12/31/2011 IndefiniteCarlson Steven M Buckeye AZ CPA Suspension 11/13/2012 IndefiniteCarlson Richard E Chappell NE Attorney Suspension 11/14/2005 IndefiniteCarnahan Lary K Westwerville OH Attorney Suspension 7/23/2003 IndefiniteCarney Kevin F Woburn MA Attorney Suspension 12/3/2004 IndefiniteCarp Susan M Colchester VT Enrolled Agent Suspension 7/6/2009 IndefiniteCarpenter Daniel E West Simsbury CT Attorney Suspension 1/5/2010 IndefiniteCarpenter, Jr. Darwin R Melbourne FL CPA Suspension 8/23/2007 IndefiniteCarr Brian P Centerville OH CPA Censure 1/1/2008 IndefiniteCarrabotta Peter S Niles IL Attorney Suspension 11/28/2006 IndefiniteCarreiro Joseph Jr. M Methuen MA Attorney Suspension 5/29/2009 IndefiniteCarroccio Ronald P Staten Island NY CPA Suspension 7/1/2006 05/15/2017Carson Lydia M Kansas City MO Attorney Suspension 6/19/2018 IndefiniteCarter Craig - Edmond OK CPA Suspension 7/30/2010 IndefiniteCarter Evalyn R Calera OK CPA Suspension 6/9/2005 Indefinite

Carter David B Charlotte MI Attorney Suspension 9/13/2012 IndefiniteCaruso Robert - Saddle River NJ CPA Suspension 12/16/2002 IndefiniteCarusona Thomas M Huntington NY Attorney Suspension 9/15/2006 IndefiniteCasale Michael A Fair Lawn NJ Attorney Suspension 9/9/2013 IndefiniteCasey Kenneth J Novato CA CPA Suspension 4/21/1998 IndefiniteCasey Laurence C Amarillo TX CPA Suspension 9/10/2008 IndefiniteCaslan David F Columbus IN Attorney Disbarred 6/17/1994 IndefiniteCason Gregory N Morgantown WV CPA Suspension 8/28/2018 IndefiniteCasper Eric M Glendale AZ Attorney Suspension 1/8/2009 IndefiniteCassidy Carl R Irvine CA CPA Suspension 5/4/2011 IndefiniteCassidy Michael M Madison WI Attorney Suspension 5/8/2006 IndefiniteCassidy Maureen E Murphy ID Attorney Suspension 12/15/2005 IndefiniteCassidy Carl R Corona Del Mar CA CPA Disbarred 4/20/2015 IndefiniteCastellano Joseph A Wallingford CT CPA Suspension 1/24/2018 IndefiniteCastiglione John - Pittsfield MA Attorney Suspension 10/4/2006 IndefiniteCatagnus Patricia A Richardson TX CPA Suspension 1/23/2006 IndefiniteCatron Stephen B Knoxville TN Attorney Suspension 12/13/2007 IndefiniteCavanaugh Cecil J Baton Rouge LA CPA Suspension 1/1/2005 12/31/2007Caylor John D Long Lake MN CPA Suspension 1/12/2006 03/08/2007Cecil David E Grundy VA Attorney Suspension 6/14/2011 IndefiniteCensoprano Salvatore - Foster City CA CPA Suspension 10/31/2006 04/03/2013Ceresa Richard A Woodbridge CA CPA Suspension 12/27/2006 IndefiniteCerullo Louis J Boca Raton FL CPA Suspension 11/27/1995 IndefiniteCervone Joseph White Plains NY CPA Suspension 1/3/2018 IndefiniteCettomai Joseph W Rootstown OH CPA Suspension 4/19/2007 IndefiniteChaiet Paul J Dania Beach FL CPA Suspension 12/26/2014 IndefiniteChamberlain Sarah C Denver CO Enrolled Agent Suspension 6/1/2008 06/09/2009Chan aka Hinman Sean - Albuquerque NM CPA Suspension 3/7/2008 IndefiniteChandler Martin M Lawrenceville GA CPA Suspension 4/30/2008 IndefiniteChapin Frank L Sandpoint ID Enrolled Agent Disbarred 8/8/2002 IndefiniteCharonis David M Monroeville PA Attorney Suspension 9/5/1995 IndefiniteCharvez Victoria Campbell CA Enrolled Agent Suspension 7/3/2018 Indefinite

Chasky Barry L New York NY Attorney Suspension 1/14/2008 IndefiniteChasnoff Joel - Gaithersburg MD Attorney Suspension 6/9/2005 IndefiniteChavis Ertle K Lumberton NC Attorney Suspension 4/15/2016 IndefiniteCheek Russell G Lakewood NJ Attorney Suspension 9/19/2008 IndefiniteCheesman Michael S Mill Creek WA CPA Suspension 7/10/2001 IndefiniteCheney James E Phelps NY CPA Censure 9/18/2006 IndefiniteCherry Gwenerva D New York NY Attorney Suspension 8/5/2008 IndefiniteChestnut A. Johnson - Fayetteville NC CPA Suspension 1/24/2005 12/08/2011Chickering David - Vermillion SD CPA Suspension 2/5/2007 11/04/2007Chin Arnold - San Francisco CA Attorney Suspension 8/31/2006 IndefiniteChinn David P Louisville KY Attorney Suspension 5/9/2005 IndefiniteChotani Masood A Porter Ranch CA CPA Suspension 11/17/2014 IndefiniteChristensen Reed K Fair Oaks CA Enrolled Agent Suspension 12/16/1997 Indefinite

David O Vancouver WA CPA Disbarred 8/23/2013 05/10/2017

Christian Charles E Paducah KY Attorney Suspension 9/18/2012 IndefiniteChristof Kevin F Santa Monica CA Attorney Suspension 12/21/2006 IndefiniteChristopher Nathan H Salisbury MD Attorney Suspension 3/8/2005 IndefiniteChristovich Michael M New Orleans LA Attorney Suspension 9/27/2004 IndefiniteChukumba Stephen C Montclair NJ Attorney Suspension 9/12/2006 IndefiniteChung Daniel W Blue Bell PA Attorney Suspension 12/3/1993 IndefiniteChvala Charles J Madison WI Attorney Suspension 1/24/2008 08/11/2011Cifelli Thomas A Scottsdale AZ Attorney Suspension 12/3/2008 IndefiniteCinquegrani Peter J Rockville MD Attorney Suspension 1/8/2010 IndefiniteCiochetto Charles J Warrington PA CPA Suspension 2/3/2006 02/02/2009Cisar Edward N St. Albans VT CPA Suspension 9/1/1994 IndefiniteClance Wayne D Jacksonville FL Attorney Suspension 7/28/2008 IndefiniteClapper Gary L La Mesa CA Enrolled Agent Suspension 11/2/2006 11/01/2008Clark Mark A New Braunfels TX Attorney Suspension 10/11/2011 IndefiniteClark Carroll A Mesa AZ Attorney Suspension 12/15/2004 IndefiniteClark Clifford A Raleigh NC CPA Suspension 7/11/2007 IndefiniteClark Mark S Tucson AZ Attorney Suspension 7/11/2005 Indefinite

Christensen (aka Kristensen)

Clark James F Juneau AK Attorney Suspension 7/28/2008 IndefiniteClark Shelia R Houston TX CPA Suspension 4/21/1998 IndefiniteClausing Kirk W Tulsa OK Attorney Suspension 1/26/2010 01/11/2011Clausing Robert J Lansing IL Enrolled Agent Suspension 10/21/2009 03/09/2011Clay Henry - New York NY Attorney Suspension 9/11/1997 IndefiniteClemmons John E Goodlettsville TN Attorney Suspension 9/9/2014 IndefiniteCleveland Robert E Chicago IL Attorney Disbarred 7/1/1994 IndefiniteCline Laura M Lockhart TX CPA Suspension 4/10/2018 IndefiniteCloer Stewart L Plano TX Attorney Suspension 12/13/2002 IndefiniteCoates Marsden S Baltimore MD Attorney Suspension 7/15/2005 IndefiniteCoates Marsden S Baltimore MD Attorney Suspension 4/15/2004 IndefiniteCobb Paul J Moscow PA CPA Suspension 1/25/2008 indefiniteCobb, Jr. Wayne H Kaufman TX Attorney Suspension 3/18/2005 IndefiniteCochran Linda D Davison MI Enrolled Agent Suspension 8/1/2011 IndefiniteCoddington Paul F Concord NH Attorney Suspension 1/10/2007 IndefiniteCoe Sean M Sahuarita AZ Attorney Suspension 10/12/2005 IndefiniteCoers Stephen W New Castle IN CPA Suspension 9/30/1994 IndefiniteCoffey John J Rye NH Attorney Suspension 6/12/2006 IndefiniteCoggin III John C Birmingham AL Attorney Suspension 5/29/1996 IndefiniteCohen Jerome S Simsbury CT CPA Suspension 10/13/1993 03/17/2008Cohen Peter D Edison NJ CPA Suspension 4/3/2003 10/31/2007Cohen Ronald J Newburgh NY Attorney Suspension 6/21/2006 06/21/2007Cohen Edward M Wayzata MN Attorney Suspension 11/8/1993 IndefiniteCohen Mordecai N Beitar Illit, ISRAEL -- Enrolled Agent Suspension 10/22/2014 IndefiniteCohen Matthew E Phoenix AZ CPA Suspension 4/15/2004 IndefiniteCohick Jeffrey S Newville PA Enrolled Agent Suspension 5/1/2004 10/30/2007Cohn Irving - Edison NJ CPA Suspension 4/3/2003 06/01/2005Colasuonno Philip V New Rochelle NY CPA Suspension 5/23/2007 IndefiniteCole Michael D Dublin OH CPA Suspension 6/4/2009 IndefiniteCollazo Humberto N Orlando FL Enrolled Agent Suspension 2/24/2010 IndefiniteCollins Richard S San Bernardino CA Attorney Suspension 6/7/2010 IndefiniteColman David J Bloomington IN Attorney Suspension 8/27/2008 Indefinite

Compton Stephen M Janesville WI Attorney Suspension 8/11/2011 IndefiniteComstock James M Carlsbad CA Attorney Suspension 5/3/2017 IndefiniteConant Jon F Gloucester MA Attorney Suspension 9/9/2005 IndefiniteConaway Charles T San Antonio TX Attorney Suspension 6/15/1994 IndefiniteCondie Thomas - Twin Falls ID CPA Suspension 7/14/1994 IndefiniteCongdon Byron E San Bernardino CA Attorney Suspension 8/4/1998 IndefiniteConmey Edwin W Oconomowoc WI Attorney Suspension 5/16/2006 IndefiniteConnelly Colin C Chesterfield VA Attorney Suspension 6/2/2008 IndefiniteConner William E Waltham MA Attorney Suspension 1/8/2010 IndefiniteConnolly Matthew G Hoboken NJ Attorney Suspension 9/29/2009 IndefiniteConnor, Jr. William J Kernersville NC Attorney Suspension 12/15/2005 IndefiniteConsolacion Franco - Pinole CA CPA Disbarred 4/5/2006 IndefiniteConstantino Enrico J Bay Shore NY Attorney Suspension 8/27/1996 IndefiniteConverse Mark E Green Bay WI Attorney Suspension 4/28/1994 IndefiniteCook Jack D South Haven MI CPA Suspension 4/17/2007 IndefiniteCook Richard B Cockeysville MD Attorney Suspension 12/20/2007 IndefiniteCooley Donald R Springfield MO Attorney Suspension 9/11/1997 IndefiniteCoombs Barrington G Weston FL CPA Suspension 5/2/2013 IndefiniteCoon Eugene Jr E St. Louis MO Attorney Suspension 2/12/2010 IndefiniteCoopet Michael W St. Paul MN Attorney Suspension 11/8/2006 IndefiniteCoorey Edward T Hampton NH Enrolled Agent Suspension 5/16/1997 IndefiniteCopeland Robert P Acworth GA Attorney Suspension 9/4/2009 IndefiniteCoplan Robert B Dallas TX Attorney Suspension 9/24/2009 IndefiniteCoploff Larry - Lock Haven PA Attorney Disbarred 9/9/2009 IndefiniteCoppola John M McLean VA Attorney Suspension 1/16/2013 IndefiniteCorben Gary S Boston MA Attorney Suspension 5/12/2010 IndefiniteCoren Steven M Putman Valley NY Attorney Suspension 9/14/2010 IndefiniteCorley Francis R Irmo SC CPA Suspension 8/4/1998 06/15/2010Cormier Bruce M Haverhill MA Attorney Suspension 6/18/2014 IndefiniteCornelison III Rex P Roswell GA Attorney Suspension 3/21/1995 IndefiniteCornelius Gerald K Ventura CA Enrolled Agent Suspension 9/15/2004 04/24/2006Cornelius Gerald K Ventura CA Enrolled Agent Suspension 9/15/2004 Indefinite

Corso Stephen P Las Vegas NV CPA Suspension 7/21/2009 IndefiniteCoston Dwayne H Norfolk VA CPA Disbarred 10/14/2011 IndefiniteCota Jesse A Litchfield Park AZ CPA Suspension 10/23/2009 IndefiniteCotroneo Nicholas - McLean VA CPA Suspension 6/1/2006 10/31/2007Cottone Robert C Davie FL CPA Suspension 3/23/2016 IndefiniteCouch Leslie L Kihei HI Enrolled Agent Suspension 9/5/2003 IndefiniteCouchot Larry E Dayton OH CPA Suspension 7/30/2015 05/09/2017Coulagouri Louis A Moorestown NJ Attorney Suspension 12/13/2007 IndefiniteCovey Charles I Gladstone MO CPA Suspension 10/23/2002 IndefiniteCowan Patrick T Superior WI Attorney Disbarred 8/20/1993 IndefiniteCox Marlisa R Oklahoma City OK CPA Suspension 4/2/2007 07/26/2013Cox James L Hurst TX CPA Suspension 3/23/1999 IndefiniteCox Sharron L Ector TX Attorney Suspension 4/18/2016 IndefiniteCox Cynthia L Oakland CA Attorney Suspension 10/14/2010 IndefiniteCox Brian J Plymouth MI CPA Suspension 9/25/2006 IndefiniteCox Patrick J Baden PA CPA Suspension 6/27/2008 IndefiniteCox Patricia A Victoria TX CPA Suspension 3/15/2005 IndefiniteCox Sharron L Ector TX Attorney Suspension 4/19/2016 IndefiniteCozier Clifford G Englewood CO Attorney Suspension 7/13/2005 IndefiniteCozzarelli Frank J North Caldwell NJ Attorney Suspension 12/15/2005 IndefiniteCrabtree Michael L San Dimas CA Enrolled Agent Suspension 5/15/2007 01/25/2008Craft C. Wesley - Dawson GA CPA Disbarred 10/12/2011 IndefiniteCraig III William A Austin TX Attorney Suspension 1/1/2007 IndefiniteCramer George C Chicago IL CPA Suspension 1/18/2003 01/16/2005Cramer William W Bondurant WY CPA Suspension 6/24/2013 IndefiniteCrandall Jeffrey D Huntington Beach CA Enrolled Agent Suspension 2/24/2010 IndefiniteCrane Stephen - Palm Springs CA Enrolled Agent Suspension 5/4/2006 08/04/2007Crase Katherine D Tampa FL Attorney Suspension 8/24/2009 IndefiniteCraven Patrick J Topeka KS Attorney Suspension 7/24/1995 IndefiniteCrawford Scott M Lafayette CA CPA Suspension 5/3/2016 IndefiniteCreque George A Willow Springs CA Attorney Suspension 12/15/2004 IndefiniteCrews Richard A Henderson CO Attorney Suspension 12/27/2006 Indefinite

Crews James F Tipton MO Attorney Suspension 7/11/2005 IndefiniteCrist John A Middletown OH Attorney Suspension 8/21/1995 IndefiniteCrockett Kevin J Midvale UT Attorney Suspension 6/12/2006 IndefiniteCroft Thomas C St. Louis MO Attorney Suspension 5/6/2015 IndefiniteCrompton Thomas J Timonium MD CPA Suspension 1/1/2004 03/30/2004Cronin Valerie J Grants Pass OR Enrolled Agent Disbarred 8/17/2010 IndefiniteCronin, Jr. Edward M Cambridge MA Attorney Suspension 12/11/2006 IndefiniteCroom John A Austin TX CPA Suspension 7/1/2004 IndefiniteCrossen Gary C Needham MA Attorney Suspension 8/5/2008 IndefiniteCrow Alan B Aurora OH CPA Suspension 9/24/2012 IndefiniteCrowell Charles R Forth Worth TX Enrolled Agent Suspension 1/14/1994 IndefiniteCrowley Tammy L Saint Maries ID Attorney Suspension 6/25/2009 IndefiniteCrown Charles K Blakeslee PA CPA Suspension 12/13/2007 IndefiniteCruise Michael L Lincoln NE Attorney Suspension 5/22/2003 IndefiniteCrumb Edward F Binghamton NY Attorney Suspension 8/26/2008 IndefiniteCruse Samuel W Augusta GA Attorney Suspension 4/26/2011 IndefiniteCrutchfield William W Chattanooga TN Attorney Suspension 5/20/2008 IndefiniteCrutchfield Ernest C Latty OH Enrolled Agent Suspension 10/21/2003 IndefiniteCsaszar James J Columbus OH CPA Suspension 7/13/2007 IndefiniteCullen John F Jupiter FL Attorney Suspension 1/12/2009 08/24/2010Culliton James M Santa Clarita CA Attorney Suspension 12/15/2004 IndefiniteCulver Allan Jr J Bel Air MD Attorney Suspension 9/21/2004 IndefiniteCumming William Lake Elmo MN Attorney Suspension 11/17/2014 IndefiniteCummings Gene T North Royalton OH CPA Suspension 6/14/2017 06/26/2018Cummins Virgil M New York NY Enrolled Agent Suspension 1/30/2014 IndefiniteCummiskey, Jr. Edward R Warwick NY Enrolled Agent Suspension 4/23/2004 IndefiniteCunning Dennis A Phoenix AZ CPA Suspension 3/18/1998 IndefiniteCunningham William - Philadephia PA CPA Suspension 7/1/2006 03/31/2007Cunningham R. Scott - Dalton GA Attorney Suspension 9/21/2006 IndefiniteCunningham Andrew - Flower town PA CPA Suspension 4/21/1998 IndefiniteCunningham, Jr. Shirley A Ft. Lauderdale FL Attorney Suspension 1/1/2007 IndefiniteCurcio Gregory J New York NY Attorney Suspension 11/14/2005 09/18/2006

Curcio Gregory J San Diego CA Attorney Suspension 8/29/2011 IndefiniteCureton Steven R Pendleton SC Attorney Suspension 3/4/2008 IndefiniteCurran Martin J Manchester NH Attorney Suspension 6/7/2005 IndefiniteCurrin Samuel T Raleigh NC Attorney Suspension 2/7/2007 IndefiniteCurry Kevin P Winchester MA Attorney Suspension 8/5/2008 IndefiniteCurtis Guy G Imperial NE Attorney Suspension 12/1/2003 IndefiniteCurtis, Jr. David W Phoenix AZ Attorney Suspension 5/27/2001 IndefiniteCushman Christopher A Kansas City MO Attorney Suspension 11/30/2004 IndefiniteCushny Lilliam B Lexington KY CPA Suspension 8/26/2016 IndefiniteCustardo Patrick J Long Grove IL Attorney Disbarred 4/24/1994 IndefiniteCvach Paul R Cockeysville MD Attorney Suspension 1/8/2010 IndefiniteCyr Steven M Beaverton OR Attorney Suspension 4/30/2015 IndefiniteDaFonte Richard J Clearwater FL Attorney Suspension 9/22/2008 IndefiniteDahodwala Fatema - Andover MA Attorney Suspension 6/8/2006 IndefiniteDailey J. Michael - Clearwater FL CPA Disbarred 3/29/2002 IndefiniteDais Robert E Carrollton TX CPA Suspension 5/15/1999 IndefiniteDale Edward R Stockton CA CPA Suspension 11/1/2005 IndefiniteDallinger Timothy D Sherman Oaks CA Attorney Suspension 4/21/2008 IndefiniteDally Candace L Winston-Salem NC CPA Suspension 4/16/1997 IndefiniteDalrymple John K Troy MI CPA Disbarred 9/26/1996 IndefiniteDaly Barrett B Diamondhead MS Attorney Suspension 5/20/2008 IndefiniteDaly Terence J Tampa FL Attorney Suspension 5/5/2008 IndefiniteDaly Thomas J Scarsdale NY CPA Suspension 8/20/2004 IndefiniteDamiano Lisa E South Windsor CT Enrolled Agent Censure 3/9/2004 IndefiniteDamiano Robert S Bridgewater NJ CPA Suspension 8/17/2010 IndefiniteDaniel Cleavan - Bronx NY Enrolled Agent Censure 1/14/2011 IndefiniteDaniel Walter J Charlotte NC CPA Suspension 9/29/2009 IndefiniteDaniel Royal, III - Breckenridge CO Attorney Suspension 1/25/2008 indefiniteDaniels Marrio J Flint MI CPA Suspension 9/4/2003 IndefiniteDarrah Robert J Neola IA CPA Suspension 8/21/1996 IndefiniteDasent Carlton Mattapoisett MA Attorney Suspension 12/15/2005 IndefiniteDash Jan A Brooklyn NY Attorney Suspension 9/29/2009 Indefinite

Daugerdas Paul M Wilmette IL Attorney/CPA Suspension 8/14/2014 IndefiniteDavidson Frazier - Bronx NY Attorney Suspension 2/4/2005 IndefiniteDavidson Robert J Brockton PA CPA Suspension 4/25/2018 IndefiniteDavis Richard B Jackson NJ CPA Suspension 4/26/2010 03/16/2012Davis Scott E Solon OH CPA Suspension 8/11/2011 08/23/2013Davis James E Tallahassee FL CPA Suspension 6/1/2011 IndefiniteDavis Edwin, Jr - Union NJ CPA Disbarred 3/10/2009 07/23/2018Davis Joel D Silver Spring MD CPA Disbarred 10/31/1996 IndefiniteDavis Jerry A Leonard TX CPA Disbarred 6/13/2001 IndefiniteDavis Myra L Rosman NC CPA Suspension 6/5/2013 IndefiniteDavis Bret J Los Angeles CA Attorney Suspension 6/12/2006 IndefiniteDavis Carleton W St. Louis MO Attorney Suspension 11/28/2006 IndefiniteDavis Michael R Wilmington DE Attorney Suspension 8/24/2009 IndefiniteDavis, Jr. George L Washington DC Enrolled Agent Disbarred 8/15/1996 IndefiniteDavis, Jr. William E Pinehurst TX CPA Suspension 1/10/2007 IndefiniteDavison Allen R Overland Park KS CPA Suspension 12/17/2010 IndefiniteDavison Patrick P Medford OR CPA Suspension 5/20/2008 IndefiniteDawson Robin G San Augustine TX CPA Suspension 4/16/2014 IndefiniteDay Neysa L Kansas City MO Attorney Suspension 3/12/2010 IndefiniteDay Richard G Largo FL Attorney Suspension 10/12/2006 IndefiniteDay, Jr. John T Hingham MA Attorney Suspension 11/8/2006 IndefiniteDayandayan Angel Y Irvine CA Enrolled Agent Censure 7/27/2004 IndefiniteDe La Garza Roberto E Helotes TX Attorney Suspension 3/5/2009 IndefiniteDearwester-Solboleski Jane Arden NC Attorney Suspension 8/1/2017 IndefiniteDecker William E Mandeville LA Attorney Suspension 4/3/2006 IndefiniteDecker Craig A Mesa AZ Attorney Suspension 4/13/2007 IndefiniteDeen Mae T Salinas CA Enrolled Agent Suspension 10/18/2004 04/16/2006Deen Billy - Mansfield TX CPA Suspension 3/10/2003 IndefiniteDeHaven Steven D Colorado Springs CO CPA Suspension 11/3/2010 IndefiniteDeku John V Toledo OH Attorney Suspension 10/8/2007 IndefiniteDelany R. E Ridgefield CT Attorney Suspension 2/24/1998 IndefiniteDelehanty Thomas K South Boston MA Attorney Suspension 10/27/2014 Indefinite

Della Rose Stephen J Chicago IL Attorney Suspension 1/7/2008 IndefiniteDemaio Louis J Bel Air MD Attorney Suspension 5/3/2004 IndefiniteDeMarco Leo II P Sarasota FL Attorney Suspension 10/13/2009 IndefiniteDembrowski Karen E Encino CA CPA Censure 4/15/2004 IndefiniteDemoruelle John E Kinder LA Attorney Suspension 9/29/2009 IndefiniteDenman Dwight E Dallas TX Attorney Suspension 6/25/2007 IndefiniteDennis Paul J Milwaukee WI CPA Suspension 3/1/2002 IndefiniteDeNoewer Michael F Delaware OH CPA Suspension 2/5/2015 12/18/2017Denton John L Saginaw MI Attorney Suspension 1/30/1995 IndefiniteDePew Harry C Columbia SC Attorney Suspension 6/24/2008 IndefiniteDePiano Robert A Carlsbad CA Attorney Suspension 1/24/1996 IndefiniteDerby Mark - West Newton MA CPA Suspension 6/15/2004 IndefiniteDerkunt Mustafa E Austin TX Attorney Suspension 6/21/2010 IndefiniteDershowitz Martin A Melrose Park PA Enrolled Agent Suspension 3/8/2006 03/07/2010Derting James R Overland Park KS Attorney Suspension 10/4/1994 IndefiniteDeSantis Joseph J Erie PA Attorney Suspension 4/5/2010 IndefiniteDesautels Raymond, III A Oxford MA Attorney Suspension 9/19/2008 IndefiniteDeSonia Richard H Grand Blanc MI Enrolled Agent Suspension 10/1/1995 IndefiniteDeutchman Murray - Barnesville MD Attorney Suspension 7/13/2005 IndefiniteDeutchman Murray L Barneville MD Attorney Suspension 10/6/2004 IndefiniteDeVaughn Donald L Plainview MN Attorney Suspension 5/1/2007 IndefiniteDevereaux Lesly R Piscataway NJ Attorney Suspension 4/29/2008 IndefiniteDevereaux Ross - Jackson MI CPA Suspension 7/20/2001 IndefiniteDevereux Michael J Earth City MO CPA Suspension 1/1/2008 04/28/2011Devillers Sean P Lexington KY Attorney Suspension 4/29/2008 IndefiniteDevine Daniel M Boca Raton FL CPA Suspension 10/1/2006 02/05/2008Devins George - Manhasset NY CPA Suspension 9/11/1997 IndefiniteDewan Kiran M Lisbon MD Attorney Suspension 2/5/2015 IndefiniteDiamond Howard S Mendham NJ Attorney Suspension 5/16/2006 IndefiniteDibble David Warrenton VA Enrolled Agent Suspension 2/6/2014 IndefiniteDiCaprio Joseph A Cherry Valley IL Attorney Suspension 1/9/2006 IndefiniteDickhaus Karl W Ballwin MO Attorney Suspension 11/4/2008 Indefinite

Dickinson Joe C Wasilla AK CPA Disbarred 7/6/1994 IndefiniteDicus Brian G Heath TX Attorney Suspension 1/22/2010 IndefiniteDiehl Emmett F Rahway NJ Enrolled Agent Disbarred 8/5/1997 IndefiniteDineen Lee M Castle Hayne NC CPA Suspension 12/12/1996 IndefiniteDion Paul - Middletown RI CPA Suspension 7/8/2004 IndefiniteDionne Donald L Tuscaloose AL Attorney Suspension 8/25/2011 IndefiniteDiSiena Frank E Katonah NY CPA Suspension 9/4/2006 09/19/2007Diver Dennis D Oroville CA CPA Suspension 1/3/2018 IndefiniteDivers Robert D Cassville MO Enrolled Agent Censure 8/3/2009 IndefiniteDixon, III Isaiah Baltimore MD Attorney Suspension 5/12/2010 IndefiniteDjonne Terry L Rochester MN Attorney Suspension 8/5/2008 IndefiniteDoan Burgess L Cincinnati OH Attorney Suspension 6/2/2009 11/17/2014Dobkin Daniel B New Hyde Park NY Attorney Suspension 5/8/2006 IndefiniteDobkin Michael A Highland Park NJ CPA Suspension 4/15/2008 IndefiniteDocherty Scott R Branson West MO Attorney Suspension 12/6/2006 IndefiniteDodd Alan F Westborough MA Attorney Suspension 7/11/2005 IndefiniteDodenbier Robert F Lehi UT Attorney Suspension 5/18/2006 IndefiniteDoherty Paul M North Billerica MA Attorney Suspension 12/3/2004 IndefiniteDoherty Brian G Anthem AZ Attorney Suspension 2/11/2015 IndefiniteDolan Gary L Lincoln NE Attorney Suspension 5/16/1997 IndefiniteDolan, Jr. John L Memphis TN Attorney Suspension 4/3/2006 IndefiniteDolgaard Keith E Tucson AZ CPA Suspension 4/7/1995 IndefiniteDollinger Douglas - Middletown NY Attorney Censure 10/2/2006 IndefiniteDominguez Joe A El Paso TX CPA Suspension 1/26/2010 IndefiniteDominick Warren J Tinley Park IL Attorney Suspension 1/7/2008 IndefiniteDonahue Richard K Lowell MA CPA Suspension 4/30/2007 IndefiniteDonaldson James F Denver CO Attorney Suspension 11/15/2007 IndefiniteDonaldson Bryan D Proctor AR Attorney Suspension 7/24/2009 IndefiniteDonchatz Charles S Columbia SC CPA Suspension 10/25/2001 10/23/2004Donnelly Christine M Blue Springs MO Attorney Suspension 6/12/2006 IndefiniteDonnelly Richard S Black Mountain NC CPA Suspension 10/22/1996 IndefiniteDonner Andrew S Halesite NY Attorney Suspension 12/31/2011 Indefinite

Donohue Robert M Ellicott City MD CPA Suspension 5/15/2001 05/13/2005Donohue James E Edina MN CPA Suspension 4/21/1998 IndefiniteDoonan William C New Rochelle NY Attorney Suspension 10/24/2017 IndefiniteDorr Mark A Gillette WY CPA Suspension 8/7/2007 02/07/2008Dorris Virginia A Bradenton FL Enrolled Agent Censure 12/14/2004 IndefiniteDorsa Lawerence R Oceanside CA Attorney Suspension 2/23/2006 IndefiniteDotson Lewis S Mattoon IL Attorney Suspension 5/16/2005 04/08/2007Dotson, Jr. Marshall F Jacksonville NC Attorney Suspension 7/27/1999 IndefiniteDougherty, Jr. William J Newport News VA Attorney Suspension 3/10/2003 IndefiniteDouglas James B Auburn AL Attorney Suspension 2/2/2012 IndefiniteDowell Douglas W Olathe KS Attorney Suspension 6/8/2009 IndefiniteDowling Stanley W Scotts Valley CA CPA Suspension 12/28/2006 IndefiniteDowning, Jr. Eugene W Arlington MA Attorney Suspension 7/11/2007 IndefiniteDoyle David W Arvada CO Attorney Suspension 10/30/2006 IndefiniteDoyle Robert T Berkeley CA CPA Suspension 3/19/1996 IndefiniteDrake Charles Broadview Heights OH CPA Suspension 11/28/2012 IndefiniteDrake Donald Mayock NC CPA Suspension 5/8/2014 IndefiniteDrake Richard S Stillwell KS CPA Suspension 10/12/2017 IndefiniteDraper Jeffrey L Olathe KS CPA Suspension 11/1/2007 IndefiniteDressler Peter P West Chicago IL Attorney Suspension 12/6/2006 IndefiniteDrew Alan C Laurel MD Attorney Suspension 1/18/1995 IndefiniteDriscoll Robert J Rivera NM Attorney Suspension 4/23/1997 IndefiniteDriscoll, Jr. Peter Columbia MD Attorney Suspension 6/12/2006 IndefiniteDrum Joel A Van Nuys CA Attorney Suspension 2/22/2006 IndefiniteDrumwright Robert G Graham NC CPA Suspension 2/2/2012 IndefiniteDuban Dennis L Los Angeles CA Attorney Suspension 10/22/2014 IndefiniteDudnick Howard A Princeton NJ CPA Suspension 6/25/2001 IndefiniteDugan Lawrence E Alta IA Attorney Suspension 2/1/2006 IndefiniteDugan Patrick D Huntington Beach CA CPA Suspension 11/18/2014 IndefiniteDuggan Daniel S Arvada CO Attorney Suspension 7/22/2011 Indefinite

Duggan, Jr. Joseph A Jacksonville OR Enrolled Actuary Suspension 8/1/2005 Indefinite

Dugovich Frank A Middleburg OH CPA Disbarred 1/29/2001 IndefiniteDuke Charla R Oakland CA Attorney Suspension 9/11/1997 IndefiniteDull Kay E Miami Shores FL Attorney Suspension 10/12/2006 IndefiniteDuncan John D Falmouth ME Attorney Suspension 1/12/2009 IndefiniteDunham Richard G Irvine CA Enrolled Agent Suspension 10/15/2006 IndefiniteDunkle Clark - Carlisle PA CPA Suspension 3/15/2004 IndefiniteDunkley John D San Antonio TX Enrolled Agent Suspension 7/27/2007 IndefiniteDunn George T Lockhart TX Attorney Suspension 4/14/2006 IndefiniteDupont Hewitt J Daytona Beach FL CPA Suspension 10/1/2006 IndefiniteDuru Ike E Atlanta GA Attorney Suspension 1/10/2003 IndefiniteDuru Ike E Powder Springs GA Attorney Suspension 2/22/2006 IndefiniteDye Lewis W Sunbury OH Attorney Suspension 1/28/2008 indefiniteEarl Thomas J Moses Lake WA Attorney Suspension 10/8/2004 IndefiniteEarly Michael J Newburyport MA Attorney Suspension 9/9/2005 IndefiniteEaston, III William N Havertown PA CPA Suspension 9/15/2014 IndefiniteEckel Grason JA Cambridge MD Attorney Suspension 10/29/2010 IndefiniteEckstein Matthew - Woodbury NY CPA Suspension 6/15/2006 03/14/2007Edgar Charles M Chatham MA Attorney/CPA Disbarred 4/18/2014 IndefiniteEdgar Richard A Los Angeles CA CPA Disbarred 10/3/2005 IndefiniteEdwards, Jr. Albert M Fayetteville NC CPA Suspension 1/24/2018 IndefiniteEhrlich Gary P Chevy Chase MD CPA Suspension 5/3/2007 12/10/2008Eilers Tom D Raleigh NC CPA Suspension 9/21/2006 IndefiniteEisenberg Susan - Las Vegas NV CPA Suspension 9/20/2010 IndefiniteEisenberg Alan D Whitefish Bay WI Attorney Suspension 6/21/2004 IndefiniteEisenstein Joel B Chesterfield MO Attorney Suspension 2/24/1998 IndefiniteElbert David L Kiowa CO CPA Suspension 1/21/1997 IndefiniteElder, Jr. Wilton K Burlington NC Attorney Suspension 5/6/1999 IndefiniteElfenbein Emanuel E Miami FL Enrolled Agent Suspension 11/27/1995 IndefiniteElias Lenard S El Cajon CA Enrolled Agent Suspension 3/1/2007 IndefiniteElias Robert F Canfield OH CPA Suspension 7/27/2005 IndefiniteElkins Craig R Issaquah WA Attorney Suspension 9/24/1993 IndefiniteEller Scott D Frisco TX CPA Suspension 4/6/2005 11/04/2008

Ellis Scevia S Fairfax VA Attorney Suspension 9/29/2011 IndefiniteEllis Armistead, Jr W Daytona Beach FL Attorney Suspension 7/14/2008 IndefiniteEllis Jessee S Birmingham AL CPA Suspension 6/19/2018 IndefiniteElmore III Virgil J Birmingham AL Attorney Suspension 10/30/2006 IndefiniteElsass Tobias H Columbus OH Attorney Suspension 7/28/2014 IndefiniteElsom William D Houston TX CPA Suspension 5/6/2009 IndefiniteEmeziem Kelechi C Antioch CA Attorney Suspension 6/12/2006 10/17/2007Emig Robert W Houston TX CPA Suspension 10/24/2006 IndefiniteEmmons Kyle D Columbia MO Attorney Suspension 12/20/2004 IndefiniteEngram Jimmie L Bronx NY Attorney Suspension 2/6/2012 IndefiniteEngstrand, Jr. Edward E Minneapolis MN CPA Disbarred 10/3/2002 IndefiniteEnright III Robert A Naples FL Attorney Suspension 1/1/2007 IndefiniteErickson Paul L Asheville NC Attorney Suspension 1/23/2009 IndefiniteErnstmeyer Leslie S Austin TX CPA Suspension 11/14/2010 IndefiniteErnstmeyer Leslie S Austin TX Attorney Suspension 11/14/2010 IndefiniteErwin Scott R Dekalb IL Attorney Suspension 10/24/2008 IndefiniteErwin-Loncke Kim - Bellevue NE Attorney Suspension 6/7/2011 IndefiniteEscobar John A Irvine CA Enrolled Agent Disbarred 7/10/2009 IndefiniteEsola Louis A Greensburg PA CPA Suspension 1/10/2007 IndefiniteEssling Timothy J Denver CO Attorney Suspension 2/10/2009 IndefiniteEstefano Delaila J Coral Cables FL Attorney Suspension 9/16/2009 IndefiniteEstep Gregory - Wise VA CPA Suspension 4/29/2008 IndefiniteEstrada Severo C San Jose CA CPA Suspension 7/3/2007 IndefiniteEverett James J Phoenix AZ Attorney Disbarred 7/22/2010 IndefiniteEverett Kenneth - New York NY Attorney Suspension 2/24/1998 IndefiniteEwing Anton A San Diego CA CPA Suspension 5/5/2015 IndefiniteEzuruike Maurice - Austin TX Attorney Suspension 10/6/2004 IndefiniteFagan Charles G Severna Park MD CPA Suspension 3/21/2005 IndefiniteFairbairn Jo M Mendota Heights MN Attorney Suspension 9/24/2012 IndefiniteFaley Matthew M Huntington IN CPA Suspension 6/22/2017 IndefiniteFallon Charles D Neptune NJ Attorney Suspension 4/3/2006 IndefiniteFanaras Andrew R Haverhill MA Attorney Suspension 12/15/2004 Indefinite

Faneuil Robert A Newton MA Attorney Suspension 5/3/2006 IndefiniteFarless James M Timberlake NC CPA Suspension 5/12/2010 IndefiniteFarrell Raymond J Matawan NJ Attorney Suspension 10/1/2006 IndefiniteFarrell J B Brant Lake NY Attorney Suspension 6/27/2008 IndefiniteFarris Peter D St. Michaels MD Attorney Suspension 1/12/2009 IndefiniteFarrow Katherine L Bethany OK CPA Suspension 11/1/2008 IndefiniteFarwell Nancy K Citrus Heights CA Enrolled Agent Censure 4/5/2004 IndefiniteFaulkner Marvin C Oklahoma City OK Attorney Suspension 12/8/2014 IndefiniteFearnside William L Frenso CA Attorney Suspension 4/15/2010 IndefiniteFecci Eric J Katonah NY CPA Suspension 9/24/2012 IndefiniteFeerst Barry R Long Beach NY Attorney Suspension 11/12/2009 08/26/2013Fehl Kenneth P Palo Alto CA Attorney Suspension 4/1/2003 03/30/2004Fein Leonard - Brooklyn NY CPA Suspension 10/17/2008 IndefiniteFeinerman David A Syosset NY Attorney Suspension 4/1/2008 IndefiniteFelli Jay A Mequon WI Attorney Suspension 10/2/2006 IndefiniteFelton John W Petoskey MI Attorney Suspension 1/1/2008 IndefiniteFennell David E New Castle WA Attorney Suspension 10/8/2004 IndefiniteFerguson Duane F Ontario CA CPA Suspension 5/1/2007 01/30/2009Ferguson Charles E Naples FL CPA Suspension 9/25/2001 09/23/2006Ferguson Robert E Salt Point NY Attorney Suspension 7/3/2007 IndefiniteFerlis Nicholas W Northbrook IL CPA Disbarred 4/29/1994 IndefiniteFernandez Joaquin N Miami FL Attorney Disbarred 9/14/1994 IndefiniteFernez Daniel J Monroe CT CPA Suspension 3/28/1999 IndefiniteFerris Frank J Sacramento CA Attorney Suspension 8/31/2011 IndefiniteFielder Stephen R Augusta WV Attorney Suspension 2/18/2009 IndefiniteFields Jeffrey - Iowa City IA Attorney Suspension 3/22/2011 IndefiniteFife, III James H Schererville IN Attorney Suspension 3/8/2007 IndefiniteFifer Michael L Canton MI Attorney Suspension 5/13/2008 IndefiniteFinch Phillip W Yorktown VA CPA Suspension 6/22/2006 IndefiniteFinch Mark D La Mesa CA CPA Disbarred 4/2/2010 IndefiniteFinch Judith A Walnut Creek CA Attorney Suspension 1/10/2007 IndefiniteFinch, Jr. Kenneth L Pelham AL CPA Suspension 9/8/1996 Indefinite

Findley John W Ventura CA Attorney Suspension 7/22/2011 IndefiniteFingal-Griffin Christi S Eureka MO Attorney Suspension 2/8/2008 IndefiniteFink Edward M Somerset NJ Attorney Suspension 10/30/2009 IndefiniteFinkel Merle S Los Angeles CA CPA Suspension 3/18/1998 IndefiniteFinkelstein Meyer - Staten Island NY CPA Suspension 8/15/2007 IndefiniteFiore Owen G Kooskia ID Attorney Suspension 11/30/2004 IndefiniteFirebaugh Robert T Ridgefield WA CPA Suspension 3/4/2013 IndefiniteFischer Mark W Blouder CO Attorney Suspension 7/16/2007 IndefiniteFisher Joanna S Portland OR Enrolled Agent Disbarred 11/13/2002 IndefiniteFisher Jack R Santa Fe NM Attorney Suspension 4/29/2008 IndefiniteFisher Scott H Greenville WI Attorney Suspension 4/26/2011 IndefiniteFishman Mitchell E Elizabeth NJ Attorney Suspension 6/10/2010 IndefiniteFitch Paul V Aiken SC CPA Suspension 6/20/1995 IndefiniteFitch Nakata S. Box Elder SD CPA Suspension 7/30/2012 IndefiniteFitsos John - Carmichael CA Attorney Suspension 3/28/1999 IndefiniteFitzgerald Bill L Lubbock TX Attorney Suspension 5/16/2006 IndefiniteFitzgerald Maurice - Lexington MA Attorney Suspension 1/9/2006 IndefiniteFitzpatrick Pamela - Arroyo Grande CA CPA Suspension 11/14/2005 11/13/2009Flaherty Patrick J Traverse City MI CPA Censure 5/19/2004 IndefiniteFlaherty Patrick J Traverse City MI CPA Suspension 10/19/2004 IndefiniteFlahety Patrick J Traverse City MI CPA Suspension 10/19/2004 IndefiniteFleming Bruce D Council Bluffs IA Attorney Suspension 4/19/2005 IndefiniteFletcher Scott D Little Rock AR Attorney Suspension 8/15/2015 02/20/2018Flores Fred A Laredo TX CPA Censure 9/2/2005 IndefiniteFloyd Steven W Gig Harrbor WA CPA Suspension 4/26/2011 IndefiniteFogel Harold - St. Paul MN CPA Suspension 12/13/1995 IndefiniteFolks Lloyd C Kinston NC CPA Suspension 4/6/2005 IndefiniteFoltz Richard III N Owings Mills MD Attorney Suspension 2/12/2010 IndefiniteFord David C Butner NC Attorney Suspension 8/1/2017 IndefiniteForman Terry J Coral Gables FL Attorney/CPA Suspension 7/9/2015 IndefiniteForrester Donald F Fairfield OH CPA Suspension 6/4/1996 IndefiniteFort Gala J Sheridan WY CPA Disbarred 10/19/2004 02/03/2010

Foster David M Birmingham MI Attorney Suspension 2/9/1996 IndefiniteFoster Dennis S Pittsburgh PA CPA Disbarred 9/8/1997 IndefiniteFoster Thomas F High Point NC Attorney Suspension 6/5/2018 IndefiniteFoushee Wayne H Winston-Salem NC Attorney Suspension 8/3/2006 IndefiniteFowler Roy D Raleigh NC CPA Suspension 6/27/2011 IndefiniteFox David E Bethesda MD Attorney Suspension 6/7/2011 IndefiniteFox Hyman B New City NY CPA Suspension 5/15/2008 IndefiniteFradella Frank T Gretna LA Attorney Suspension 5/5/2014 IndefiniteFraley Donald J Minneapolis MN Attorney Suspension 5/3/2006 02/07/2008Francis Kevin - Garden Grove CA Enrolled Agent Suspension 2/4/2008 08/04/2009Francis Andrew W Houston TX CPA Censure 2/21/2007 IndefiniteFrancis Michele - Napperville IL Enrolled Agent Suspension 7/17/2003 IndefiniteFrank Arthur J Chicago IL Attorney Suspension 10/12/2006 IndefiniteFrank Mack I Eunice LA Attorney Suspension 4/30/2007 IndefiniteFranklin Gene L Gladstone MO Enrolled Agent Suspension 5/27/2009 IndefiniteFranklin Hershel L Goldsby OK Attorney Suspension 4/1/2008 IndefiniteFranks Harry, Jr E Linwood NJ Attorney Suspension 5/20/2008 IndefiniteFrantz Mark A Visalia CA CPA Suspension 9/18/2013 11/24/2014Franzese Joseph P Winthrop MA Attorney Suspension 12/18/2006 12/17/2010Frascella Russell - Pound Ridge NY CPA Suspension 2/1/2006 04/27/2007Fraser John - Stoneham MA CPA Suspension 1/4/1995 IndefiniteFraser Carlyle F Morris Plains NJ CPA Suspension 7/19/2016 IndefiniteFrasier Roland B Rancho Sante Fe CA Attorney Suspension 11/28/2006 IndefiniteFrausto Marco - Philadelphia PA Enrolled Agent Censure 4/8/2011 IndefiniteFrederick Charles - Seaside CA Enrolled Agent Suspension 3/13/1998 IndefiniteFreedberg J M Llynn MA Attorney Suspension 6/27/2008 IndefiniteFreedman Theodore L Pine Plains NY Attorney Suspension 7/8/2014 IndefiniteFreedman Norman Brighton MA CPA Disbarred 11/6/2016 IndefiniteFreeman Dale L North Royalton OH CPA Suspension 8/6/2001 IndefiniteFreeman Lewis B Miami FL CPA Suspension 1/30/2012 IndefiniteFreeman Timothy D Indianapolis IN Attorney Suspension 1/16/2013 IndefiniteFreese Scott D Norfolk NE Attorney Suspension 10/24/2006 Indefinite

French, Jr. Paul C Bangor MI CPA Suspension 4/25/2005 IndefiniteFrey Thomas G Metuchen NJ Attorney Suspension 7/30/2015 IndefiniteFried David M Littleton CO Attorney Suspension 11/3/2010 IndefiniteFriedman Milton G Fort Lauderdale FL CPA Suspension 7/25/2005 07/24/2006Friedman Milton - Ft. Lauderdale FL CPA Censure 12/30/2003 IndefiniteFriemann Robert F Huntington Bay NY CPA Suspension 7/18/2005 IndefiniteFriemann Robert F Huntington Bay NY CPA Suspension 7/18/2005 IndefiniteFrisk Daniel J Fargo ND Attorney Suspension 12/1/2006 IndefiniteFritzshall Robert S Skokie IL Attorney Suspension 1/9/2006 IndefiniteFrohling John B Newark NJ Attorney Suspension 7/18/2011 IndefiniteFromovitz Norman M Brooklyn NY CPA Suspension 1/1/2007 02/08/2008Frost Charles L San Antonio TX Enrolled Agent Suspension 2/1/2004 IndefiniteFryer Charles E Boyertown PA Attorney Suspension 4/6/2009 IndefiniteFuhr IV John H Teec Nos Pos AZ CPA Suspension 8/1/1996 IndefiniteFuller Donald B Minneapolis MN Attorney Suspension 11/15/2001 11/13/2004Fuller Eric S. San Diego CA Attorney Suspension 9/8/1996 IndefiniteFulmer Joseph C Lost Nation IA Enrolled Agent Suspension 9/22/2008 10/07/2009Funderburgh Lee - Houston TX CPA Suspension 8/7/2009 IndefiniteFuster Robert M Pittsfield MA Attorney Suspension 8/26/2008 IndefiniteGable Travis K Saint Charles MO CPA Suspension 4/5/2018 IndefiniteGackle Thomas E Plymouth MI Attorney Suspension 10/12/2006 IndefiniteGailey James N Huntersville NC CPA Disbarred 6/5/2006 IndefiniteGalati Rose A Newbury Park CA CPA Suspension 12/25/1996 IndefiniteGallagher Joseph W Rutherford NJ Attorney Suspension 10/30/2013 IndefiniteGalpern Joel G Hollywood FL CPA Suspension 9/1/2006 10/01/2008Galt Edward G Pebble Beach CA CPA Disbarred 10/25/1998 IndefiniteGalvin Laura M Monee IL CPA Suspension 1/8/2007 12/03/2012Gambrel Thomas R London KY CPA Suspension 1/1/2001 12/30/2005Ganias Stavros M Wallingford CT Enrolled Agent Suspension 6/1/2012 IndefiniteGanz Sheldon M Great Neck NY CPA Suspension 8/1/2006 04/19/2007Gapp Edward J Greenwich CT CPA Suspension 3/28/2005 IndefiniteGarcia Felix D Aurora CO Attorney Suspension 4/6/2005 Indefinite

Garcia Rene G Long Beach NY Attorney Suspension 5/27/2009 IndefiniteGardner William J Longview TX Attorney Suspension 10/11/2011 IndefiniteGardner Paul E Gretna LA CPA Suspension 4/15/2016 IndefiniteGarlikov Mark B Dayton OH Attorney Suspension 7/1/2002 10/29/2005Garmo Georgis - West Bloomfield WI CPA Suspension 6/10/2003 IndefiniteGarner Darrow C Austin TX CPA Suspension 10/27/2014 IndefiniteGarrett Jack E Canoga Park CA CPA Suspension 8/22/2011 10/15/2012Garrison John C Prairie Village KS CPA Suspension 11/1/2007 11/13/2008Garza-Gongora Lazaro - Laredo TX Attorney Suspension 9/19/1997 IndefiniteGasa William M Winfield IL Enrolled Agent Suspension 6/1/2005 08/30/2006Gaskill Todd - Sacramento CA Attorney Suspension 7/20/2001 IndefiniteGaskins John D Valdosta GA CPA Suspension 5/16/1997 IndefiniteGaskins Oscar N Cherry Hill NJ Attorney Suspension 3/26/1996 IndefiniteGaskins Johnny S Raleigh NC Attorney Suspension 11/5/2010 IndefiniteGass Daniel G Sunrise FL Attorney/CPA Disbarred 9/29/2013 IndefiniteGassiott William E Cypress TX CPA Suspension 11/4/2004 Indefinite

Gatti John T Orlando FL Enrolled Actuary Suspension 7/16/2004 Indefinite

Gaughan Atlas Joan M Philadelphia PA Attorney Suspension 4/4/2005 IndefiniteGawel Michael S Niagara Falls NY Attorney Suspension 3/29/1996 03/07/2014Gay Randall D Honolulu HI CPA Suspension 3/13/1996 IndefiniteGedlen James M Hales Corners WI Attorney Suspension 4/29/2008 IndefiniteGee, Jr. Edgar H Knoxville TX CPA Disbarred 8/8/2011 IndefiniteGeiger David J St. Peters MO Enrolled Agent Suspension 3/9/2010 02/27/2012Genova Leslie A Lees Summit MO Attorney Suspension 6/25/2009 IndefiniteGentile Philip G Easton PA Attorney Suspension 4/29/2008 IndefiniteGeorge Gary - Milwaukee WI Attorney Suspension 10/8/2004 IndefiniteGeorge Philip J Great Falls VA Attorney Suspension 12/13/2007 IndefiniteGeorge Robert D Mountain View CA Attorney Suspension 11/8/2011 IndefiniteGerdes Roger A Carpinteria CA Attorney Suspension 9/21/2006 IndefiniteGerhard, Jr. Lawrence H San Ant CO CPA Suspension 11/15/1993 IndefiniteGetting James R Spencer IA CPA Disbarred 4/28/1995 Indefinite

Getty Paris - Minneapolis MN Attorney Suspension 9/12/1994 IndefiniteGeyer Mark M Calabasas CA Attorney Suspension 3/22/2011 IndefiniteGhitelman Gayle S Brookline MA Attorney Suspension 10/6/2004 IndefiniteGiamanco Thomas A Wyckoff NJ Attorney Suspension 8/26/2008 IndefiniteGibson Brian M Monroe NY Attorney Suspension 1/10/2003 IndefiniteGiganti Francis J Springfield IL Attorney Suspension 1/18/2008 IndefiniteGilbert Janinne L Delcambre LA Attorney Suspension 10/12/2016 IndefiniteGiles Benjamin M Wichita KS CPA Censure 10/1/2004 IndefiniteGilland Michael B York PA Attorney Suspension 2/12/2010 IndefiniteGilliland Nathan M Lader Ranch CA CPA Suspension 8/14/2014 IndefiniteGilpin Charles H San Leandro CA Enrolled Agent Suspension 3/5/2004 IndefiniteGilpin Scott E Alameda CA Attorney Suspension 7/5/2011 IndefiniteGilroy John M Waterloo NE Attorney Suspension 6/7/2005 IndefiniteGimbel Stephen - Columbia SC CPA Disbarred 1/20/1996 IndefiniteGindhart Joseph G Somerspoint NJ Attorney Suspension 6/16/2008 IndefiniteGinn Jeffrey S Lexington KY CPA Suspension 1/25/2005 IndefiniteGinsberg Martin - Suffern NY Enrolled Agent Suspension 3/23/2009 IndefiniteGinsberg Melvin R University Heights OH Attorney Suspension 1/24/1996 IndefiniteGinsberg Barry N Peabody MA Enrolled Agent Suspension 6/5/2018 IndefiniteGipson Frederick M Concord NC CPA Suspension 4/14/2010 05/10/2012Gish Robert - Basin WY Attorney Suspension 10/8/2004 IndefiniteGisriel Michael U Baltimore MD Attorney Suspension 10/30/2009 IndefiniteGittleson June - East Hampton NY Enrolled Agent Suspension 9/19/2008 IndefiniteGlenn Lori M Raleigh NC Attorney Suspension 1/15/2015 IndefiniteGlennon Martin K Bedford NH Attorney Disbarred 6/15/1995 IndefiniteGlessner Randall L Omak WA CPA Suspension 11/13/1996 IndefiniteGlick Dennis Huntingdon Valley PA CPA Suspension 2/22/2014 IndefiniteGlicker Brian I N Hollywood CA Attorney Suspension 11/8/2011 IndefiniteGlipin Scott E Alameda CA Attorney Suspension 7/5/2011 IndefiniteGlover Paul L Downers Grove IL Attorney Suspension 12/13/1995 IndefiniteGoains Michael D San Antonio TX Attorney Suspension 10/11/2011 IndefiniteGoble Dennis R Valparaiso IN CPA Suspension 4/26/2004 Indefinite

Goetz, Jr. Roger H Waseca MN CPA Suspension 1/21/2016 IndefiniteGoggin, Jr. Roy F Centreville VA CPA Suspension 10/12/2016 IndefiniteGold Mark E Cliffside Park NJ Attorney Suspension 6/10/2010 IndefiniteGolden Roberta A Framington MA Attorney Suspension 9/13/2007 IndefiniteGolden Larry - Hinesville GA CPA Suspension 11/28/2006 IndefiniteGoldman Mark L East Meadow NY Attorney Suspension 2/18/2005 IndefiniteGoldman Jerome - College Point NY Attorney Suspension 4/29/2008 IndefiniteGoldman Michael - East Rockaway NY Attorney Suspension 3/5/2009 IndefiniteGoldner Andrew P Wynnewood PA CPA Suspension 5/20/2008 IndefiniteGoldstein Harvey J Fox Point WI Attorney Suspension 8/11/2011 IndefiniteGoldstein Frederick - Manchester MA Attorney Suspension 7/21/2009 IndefiniteGoldstein Stephen J Miami FL Attorney Suspension 9/4/2009 IndefiniteGoldstein David B Baltimore MD Attorney Suspension 11/9/2012 IndefiniteGoli Satish K Houston TX Attorney Suspension 5/27/2009 IndefiniteGoloff Michael A Northfield NJ CPA Censure 3/13/2008 IndefiniteGolub Stephen B Norwalk CT CPA Censure 8/3/2006 IndefiniteGoluba David A Ripon WI Attorney Suspension 12/9/2008 IndefiniteGong Gloria M Richmond TX Attorney Suspension 4/14/2010 IndefiniteGonick Richard S Ipswich MA Attorney Suspension 6/7/2005 IndefiniteGonser Fred L Mason GA CPA Suspension 2/8/2008 IndefiniteGonzales Juanita - Palo Alto CA Enrolled Agent Suspension 11/10/2008 01/29/2012Good Tamara R Monkton MD Attorney Suspension 6/21/2016 IndefiniteGoodmansen Allen P Mesa AZ CPA Suspension 6/18/2010 IndefiniteGoods Robert R Buffalo NY Attorney Suspension 12/13/2011 IndefiniteGoodwin Steven C Concord MA Attorney Censure 2/2/2007 IndefiniteGordon Robert L Alpine CA Attorney Suspension 11/10/2004 IndefiniteGordon Layne S Vicentown NJ Attorney Suspension 6/18/2014 IndefiniteGordon George D Tulsa OK Attorney Suspension 8/9/2011 IndefiniteGostomski Michael S Stamford CT CPA Suspension 3/5/2007 10/22/2014Gottesman Milton - New York NY CPA Suspension 4/16/1997 IndefiniteGottlob John C Douglas WY CPA Suspension 10/28/2008 IndefiniteGottschalk Don E Cedar Falls IA Attorney Suspension 10/31/2007 Indefinite

Gould Warren M Valley College NY Attorney Suspension 1/14/2008 IndefiniteGowin Dennis L Falls Church VA CPA Suspension 3/15/1999 IndefiniteGrade Daniel R Wauwatosa WI Attorney Suspension 5/20/2008 IndefiniteGraham Wilson M Loveland OH CPA Suspension 4/12/1994 IndefiniteGraham Michael H Savannah GA Attorney Suspension 11/3/2010 IndefiniteGraham William J Wexford PA CPA Suspension 4/15/2011 IndefiniteGrahn Charles R Indianapolis IN Attorney Suspension 4/1/2007 04/20/2010Gram John A Gainesville GA Attorney Suspension 11/1/2006 IndefiniteGramer Gary W Naples FL Attorney Suspension 2/12/2010 IndefiniteGrandt Lawrence E Gurnee IL CPA Suspension 10/30/2006 IndefiniteGrant Elaine C Woodway WA Enrolled Agent Suspension 5/1/2004 10/31/2004Grant Gary D Aliso Viejo CA Attorney Suspension 3/9/2010 IndefiniteGrassel Musher Robin L Pittsburgh PA Attorney Suspension 1/28/2008 indefiniteGraugnard Paul E Alexandria LA Attorney Suspension 9/21/2004 IndefiniteGraves John P Denton TX CPA Suspension 4/28/2009 05/31/2013Gray Robert M Raleigh NC CPA Suspension 10/8/2014 IndefiniteGray Douglas C Dover NH Attorney Suspension 12/20/2004 IndefiniteGrecco Frances E Ferguson MO Attorney Suspension 6/17/2011 IndefiniteGreen Bret C San Antonio TX Attorney Suspension 1/22/2010 IndefiniteGreenberg Stephen - Omaha NE Attorney Suspension 1/14/1994 IndefiniteGreene William M Center Sandwich NH Attorney Disbarred 3/29/2002 IndefiniteGreene Marvin - Chicago IL CPA Suspension 10/21/2003 IndefiniteGreene Daniel E Charlotte NC CPA Suspension 9/19/2008 IndefiniteGreene James P Chicago IL Attorney Suspension 3/11/2015 IndefiniteGreenslit Wayne - Keene NH CPA Suspension 11/1/2007 11/23/2010Gregory Carolyn S Cathedral City CA Enrolled Agent Suspension 8/12/2005 11/11/2007Gregory Edward A Chicago IL Attorney Suspension 6/3/2008 IndefiniteGreiner Thomas - Cleveland OH CPA Suspension 12/15/2004 IndefiniteGrella Paul J Canton MA Attorney Suspension 11/8/2006 IndefiniteGrenrood, Jr. Bernard J West Monroe LA Attorney Suspension 1/25/2005 IndefiniteGresham James L Broken Arrow OK CPA Suspension 8/23/2007 IndefiniteGriego Robert P Gallup NM CPA Suspension 3/7/2008 Indefinite

Gries Deluvina - Glen Burnie MD Enrolled Agent Suspension 5/5/2006 05/04/2007Griesman Robert S Deerfield IL Attorney Suspension 1/11/2010 IndefiniteGriffin Richard M Duluth GA CPA Censure 2/28/2007 IndefiniteGriffin Timothy G Ridgefield CT Attorney Suspension 8/27/2015 IndefiniteGriffin Robert E Fuquay Varina NC Attorney Suspension 10/12/2016 IndefiniteGriffiths Brian D North Andover MA CPA Suspension 6/25/2001 IndefiniteGrissom Stephen R Dallas TX CPA Suspension 2/1/2008 12/17/2008Groce Larry L Fayetteville TN CPA Suspension 5/10/1995 IndefiniteGrodsky Edward B Oceanside NY CPA Suspension 5/12/2016 IndefiniteGroh Gregory G Phoenix AZ Attorney Suspension 12/1/2008 IndefiniteGroll James K Indianapolis IN CPA Suspension 10/16/2014 IndefiniteGrosky David S Highland Park IL Attorney Suspension 4/1/2008 IndefiniteGross Hyath B Schenectady NY Attorney Suspension 4/1/2005 IndefiniteGross Peter S Kerrville TX Attorney Suspension 7/20/2001 IndefiniteGross Hyath B Scheveetadz NY Attorney Suspension 12/10/2004 IndefiniteGrossman Israel - New York NY Attorney Suspension 10/15/2005 IndefiniteGrossman Robert S Ardmore PA Attorney Disbarred 10/4/2006 IndefiniteGrossman Israel G Brooklyn NY Attorney Suspension 8/26/2008 IndefiniteGrossman Richard - Durham NC CPA Suspension 6/1/2004 IndefiniteGrossman Alan L Yaphank NY CPA Suspension 4/25/2018 IndefiniteGruenbaum Jerry Woodbridge CT Attorney Suspension 5/26/2015 IndefiniteGudes Gerald - West Bloomfield MI CPA Suspension 10/25/1996 IndefiniteGuenther Arik J Fond Du Lac WI Attorney Suspension 6/19/2009 IndefiniteGuerin Donna M Scottsdale AZ Attorney Suspension 6/24/2013 IndefiniteGuerra Raul E Seguin TX Attorney Suspension 4/11/1995 IndefiniteGugino Mark C Spencer NY Attorney Suspension 7/18/2011 IndefiniteGuida Joseph M Aberdeen MD Attorney Suspension 6/12/2006 IndefiniteGuidera George C Weston CT Attorney Suspension 2/26/2007 IndefiniteGuido Gregory F Lithia FL CPA Suspension 1/22/2010 IndefiniteGuillory Patrick R San Francisco CA Attorney Suspension 2/1/1996 IndefiniteGullian Yervant - Great Neck NY CPA Suspension 4/17/2006 12/16/2007Gurdak Joseph Park Ridge IL CPA Suspension 10/25/2017 Indefinite

Guthrie Wayne N Fort Lauderdale FL CPA Suspension 5/9/2008 05/08/2012Guthrie Sushana Middletown NY Enrolled Agent Suspension 7/19/2017 IndefiniteGwilliam Peter C Lynn MA CPA Suspension 10/28/2002 IndefiniteHackett Robert S Kentwood MI Attorney Suspension 5/20/2008 IndefiniteHadeed Michael M Alexandria VA Attorney Suspension 2/6/2012 IndefiniteHaefele Richard J Wayzata MN Attorney Suspension 4/3/2006 IndefiniteHaehn Eric B Sartell MN CPA Suspension 1/30/1995 IndefiniteHafer Charles J Hamburg PA Enrolled Agent Suspension 3/5/2007 IndefiniteHager Janelle M Kearney NE CPA Suspension 8/10/2010 IndefiniteHagerman Kurt L Detroit OR CPA Suspension 2/9/2017 IndefiniteHahn Frederick H Anchorage AK Attorney Suspension 5/5/2008 IndefiniteHaire Benjamin H Seneca SC Attorney Suspension 9/4/2009 IndefiniteHairston John W Sugar Land TX CPA Suspension 4/26/2006 IndefiniteHalcrow David S Taft CA CPA Suspension 9/9/2005 IndefiniteHaley Robert W Mount Juliet TN CPA Suspension 11/5/2015 IndefiniteHall Beverly J Newberg OR Enrolled Agent Suspension 7/26/2004 IndefiniteHall Blonde G Philadelphia PA Attorney Suspension 5/5/2008 IndefiniteHall Lenny G McDowell KY CPA Suspension 4/11/2006 IndefiniteHall Daniel A Oklahoma City OK CPA Suspension 2/18/2009 IndefiniteHall Ralph Jr. E Rockville MD Attorney Suspension 7/21/2009 IndefiniteHall, III Garland C Decatur AL Attorney Suspension 6/18/2010 IndefiniteHalleran Edward W Carle Place NY Enrolled Agent Suspension 5/1/2003 IndefiniteHalpern Barbara - Weston CT CPA Suspension 9/15/2004 IndefiniteHamblen John T Nashville TN CPA Suspension 11/18/2014 IndefiniteHambrick, Jr. J. C. Branson MO Attorney Suspension 4/19/2005 IndefiniteHamilton Douglas - Phoenix AZ CPA Suspension 11/23/2007 IndefiniteHamilton Gary C West Point MS CPA Suspension 1/10/2013 IndefiniteHamilton Robert E Corpus Christi TX CPA Suspension 2/24/1998 IndefiniteHamilton Howard D Ft. Dodge IA Attorney Suspension 10/12/2006 IndefiniteHamley Allen C Bellevue WA Attorney Suspension 1/26/2010 IndefiniteHammond, III Charles E Katy TX Attorney Suspension 5/24/2016 IndefiniteHammontree Richard F Ogunguit ME CPA Disbarred 4/27/1996 Indefinite

Hampton Dennis L Warr Acres OK CPA Suspension 12/8/2014 IndefiniteHancock George B New Bern NC CPA Suspension 6/24/2002 IndefiniteHaneberg III Elmer C Chicago IL Attorney Suspension 10/6/2004 IndefiniteHanke, Jr. Dale L Duluth MN Attorney Suspension 2/1/1996 IndefiniteHankinson Eugene M Somerset PA CPA Suspension 11/15/2006 IndefiniteHanley Jane Gulf Breeze FL Enrolled Agent Suspension 7/25/2012 02/06/2013Hanlin, Jr. William A Seattle WA CPA Suspension 10/6/1995 10/18/2018Hanna David, Sr. H Pauline SC Attorney Suspension 3/3/2008 IndefiniteHannum David - Philadelphia PA Enrolled Agent Disbarred 9/30/1998 IndefiniteHansen Joe B Lubbock TX CPA Disbarred 3/2/1996 IndefiniteHanserd Valerie F Brockton MA Attorney Suspension 9/20/2010 IndefiniteHanson Steven G Lodi CA Attorney Suspension 10/31/2006 IndefiniteHaque Abrar U Berea OH CPA Suspension 7/16/2008 IndefiniteHardesty Murray F Boron CA Attorney Suspension 5/29/1996 IndefiniteHarding, III Leon H Roanoke VA CPA Suspension 8/7/2001 IndefiniteHargus Richard L Odessa TX Enrolled Agent Suspension 4/6/2009 10/22/2010Harmon Anthony N Batavia IL Attorney Suspension 7/29/2005 IndefiniteHarper Ivan - Brooklyn NY CPA Suspension 8/15/2005 IndefiniteHarris Alexander W Chicago IL Attorney Suspension 7/1/2005 12/30/2005Harris Ephrain D Butner NC Enrolled Agent Suspension 10/31/2012 IndefiniteHarris Ephrain D Butler NC Enrolled Agent Suspension 10/31/2012 IndefiniteHarris Susan L Houston TX Attorney Suspension 1/9/2006 IndefiniteHarris Susan L Houston TX Attorney Suspension 1/9/2006 IndefiniteHarris Paul M Chesapeake VA CPA Suspension 6/5/2013 IndefiniteHarris Ross - Pikeville KY Attorney Suspension 2/23/2005 IndefiniteHarris Willie - Gary IN Attorney Suspension 5/24/2008 IndefiniteHarris Samuel J. Cookeville TN Attorney Suspension 11/21/2014 IndefiniteHarrison Lloyd W Portales NM CPA Suspension 6/2/2008 08/04/2011Harrison John S Oakland CA Attorney Suspension 1/25/2005 IndefiniteHarrison Rebecca A Carmichael CA Enrolled Agent Disbarred 3/4/1998 IndefiniteHarrison Lance - Livingston NJ CPA Suspension 8/3/1995 IndefiniteHarrison Rodney L Urbana IL Attorney Suspension 12/15/2005 Indefinite

Harris-Smith Bridgette - Silver Spring MD Attorney Suspension 5/3/2004 IndefiniteHart David A Lake Zurich IL Enrolled Agent Suspension 4/8/2004 IndefiniteHart Thomas E Pacoima CA CPA Suspension 10/12/2018 IndefiniteHartdegen Stanford A Talledega AL CPA Suspension 1/7/1994 IndefiniteHartgraves Travis M Abilene TX Attorney Suspension 4/14/2006 IndefiniteHartigan Seth P Minneapolis MN Attorney Suspension 11/14/2005 IndefiniteHartke Wayne R Reston VA Attorney Suspension 8/5/2016 IndefiniteHartman Richard - Merrick NY Attorney Suspension 3/15/1999 IndefiniteHartnett John G Ventura CA Attorney Suspension 12/11/2008 IndefiniteHarward Pete A Oakboro NC CPA Suspension 11/4/2008 IndefiniteHarycki Kenneth F Stillwater MN CPA Suspension 9/19/2018 IndefiniteHaskins Wayne M Humble TX CPA Disbarred 9/29/1995 IndefiniteHasting Carl D Agoura Hills CA CPA Suspension 9/20/2011 IndefiniteHatch Jonathan L Four Oaks NC Attorney Suspension 5/12/2010 IndefiniteHatch Ira, Jr C Vero Beach FL Attorney Suspension 3/24/2008 IndefiniteHatchett William M Pontiac MI Attorney Suspension 11/13/2006 IndefiniteHaugabrook Earl - Upper Montclair NJ CPA Suspension 9/27/2005 IndefiniteHaugabrook II Tyrone N Valdosta GA Attorney Suspension 5/19/2003 IndefiniteHauke Thomas P Plumsteadville PA CPA Suspension 1/25/2008 05/23/2011Hausler Gary J Naples FL Attorney Suspension 9/4/2009 IndefiniteHausman Stanley - Livingston NJ Attorney Suspension 7/20/2001 IndefiniteHausmann Mark D Troy NY Attorney Suspension 5/15/2007 IndefiniteHavey John A Aliquippa PA Attorney Suspension 1/24/2008 IndefiniteHawkins Nicholas G Harrods Creek KY Attorney Suspension 2/11/2005 IndefiniteHayes Richard A Havervill MA Attorney Suspension 12/14/2006 12/13/2008Haynes Scott Y West Palm Beach FL CPA Disbarred 3/19/2007 06/01/2015Haynes-Ross Gwenivar - Ellenwood GA Enrolled Agent Censure 8/1/2003 IndefiniteHays, Jr. Cecil D Milton GA CPA Suspension 2/2/2017 IndefiniteHazen Robert D Lindon UT CPA Suspension 8/29/2007 IndefiniteHazlip Kevin - Orange Park FL Enrolled Agent Suspension 2/10/2007 03/24/2008Heald Arthur A Saint Albans VT Attorney Suspension 12/10/2004 IndefiniteHealy Paul J Pembroke MA Attorney Suspension 4/19/2005 Indefinite

Heath Kenneth J Canaan VT CPA Suspension 12/21/2006 03/31/2008Heath Kenneth J Newport VT CPA Suspension 1/19/2010 IndefiniteHeath Stewart O Franklin TN CPA Suspension 11/13/2012 IndefiniteHebesha A N Visalia CA Enrolled Agent Suspension 7/11/2003 IndefiniteHecht Jodee L Clifton VA CPA Suspension 6/19/2006 03/31/2008Heck John W Lakewood OH CPA Suspension 9/10/2008 IndefiniteHeck Donald O Fountain Hills AZ Attorney Suspension 11/8/2011 IndefiniteHeckinger Robert F Tucson AZ Enrolled Agent Suspension 6/24/2013 04/22/2014Hefley Lee D Burleson TX CPA Suspension 3/8/2005 IndefiniteHeilprin Richard A Seattle WA Attorney Disbarred 10/12/1993 IndefiniteHeitz John P Oneill NE Attorney Suspension 12/13/2007 IndefiniteHeldrich, Jr. Gerald C Linclonshire IL Attorney Suspension 2/7/2005 IndefiniteHendrix Bruce W Ely NV CPA Suspension 4/10/2015 IndefiniteHenry William J Irvington NJ Attorney Suspension 1/1/2007 IndefiniteHenry Gregory - Bradford PA Attorney Suspension 8/1/1996 IndefiniteHenschel Bradford E Los Angeles CA Attorney Suspension 5/4/2001 IndefiniteHenss John L West Des Moines IA CPA Suspension 6/29/1995 03/10/2014Herald Sally J Cold Spring KY Attorney Suspension 1/8/2007 IndefiniteHerlehy Jon L McHenry IL CPA Suspension 10/28/2002 IndefiniteHerman Terry B N. Royalton OH CPA Suspension 9/10/2008 IndefiniteHermann Christopher Lake Ozark MO CPA Suspension 10/19/2018 IndefiniteHernandez Bernabe - Santa Rosa CA Attorney Suspension 4/21/2008 IndefiniteHernandez Luis R Brownsville TX Attorney Suspension 5/26/2011 IndefiniteHerndon David M Cave Junction OR CPA Suspension 1/13/1994 IndefiniteHerndon, III Henry - Pikeville NC CPA Suspension 11/1/2002 IndefiniteHerring H D Columbia SC Attorney Suspension 5/20/2008 IndefiniteHerring Ann E Redlands CA Attorney Suspension 6/7/2017 IndefiniteHersh Bruce D South Orange NJ Attorney Suspension 3/4/2011 IndefiniteHertz Kevin L McAllen TX CPA Suspension 10/1/2003 IndefiniteHerzog Samuel A Jericho NY CPA Suspension 11/1/2006 IndefiniteHester Karen H Overland Park KS Attorney Suspension 6/25/2007 IndefiniteHeustis Evan - Devils Lake ND Attorney Suspension 1/25/1994 Indefinite

Hewett Thomas J Augusta GA Enrolled Agent Suspension 12/10/2014 IndefiniteHibler Thomas M Keego Harbor MI CPA Suspension 12/18/1995 IndefiniteHibner John R Hempstead NY Attorney Suspension 6/7/2010 IndefiniteHiggins James M South Boston MA Attorney Censure 12/1/2006 IndefiniteHill Donald R Clinchco VA CPA Suspension 4/1/2004 IndefiniteHill Richard B Kernersville NC CPA Suspension 8/12/2005 IndefiniteHiller Deborah D Tyrone PA CPA Suspension 3/4/2008 IndefiniteHillerman Marjorie J Mesa AZ Enrolled Agent Disbarred 1/26/2010 IndefiniteHilson Robert P Norwell MA Attorney Suspension 1/14/2008 IndefiniteHimes James D Pottstown PA CPA Suspension 1/23/1995 IndefiniteHimmelberg Stephen M Chapel Hill NC CPA Suspension 6/24/2013 IndefiniteHimmelmann William E Sacramento CA CPA Suspension 3/4/2008 IndefiniteHimmelstein John - Cambridge MA Attorney Suspension 9/10/2008 IndefiniteHindley Charles T Colton CA Attorney Suspension 6/9/2005 IndefiniteHinson Jeffrey L Hohenwald TN Enrolled Agent Suspension 3/11/2015 IndefiniteHinton Angelia P Richton MS CPA Suspension 6/21/2010 IndefiniteHirsch Sheldon - Brooklyn NY CPA Suspension 2/24/1998 IndefiniteHirsch Gregory M Savannah GA CPA Suspension 7/14/2006 01/07/2007Hirth Gary E Phoenix AZ Attorney Suspension 2/22/2006 IndefiniteHitchcock William C Irvine CA Enrolled Agent Suspension 12/30/2003 IndefiniteHoang John T Fairfax VA CPA Suspension 10/21/2009 IndefiniteHoare David J Mechanicsville VA CPA Suspension 3/3/2015 IndefiniteHobbs James B Amherst NH Attorney Suspension 1/9/2006 IndefiniteHodari Malik - Detroit MI Attorney Suspension 5/1/1995 IndefiniteHodge Robert M Lafayette LA Attorney Suspension 10/12/2006 IndefiniteHoff George L Akron OH Attorney Suspension 7/30/2010 IndefiniteHofferd Thomas J Winterpark FL CPA Suspension 11/14/1994 IndefiniteHofflin Harold M Boca Raton FL CPA Suspension 7/14/1995 IndefiniteHoffman William - Baltimore MD CPA Suspension 1/6/1994 IndefiniteHoft James D Nutley NJ CPA Suspension 8/10/2005 IndefiniteHogan Kelly M Ogallala NE Attorney Suspension 3/28/1999 IndefiniteHolker Kenneth M Mapel Grove MN Attorney Suspension 1/4/2008 Indefinite

Holland Robert III M Gary IN Attorney Suspension 11/23/2009 IndefiniteHolland Michael W Princeville OR CPA Suspension 5/4/2001 IndefiniteHolland James K Worcester MA Attorney Suspension 9/29/2009 IndefiniteHolliday Stephen J Baton Rouge LA Attorney Suspension 1/8/2010 IndefiniteHolman James W Naperville IL Attorney Suspension 5/25/2008 IndefiniteHolmes James L Graham NC Enrolled Agent Suspension 6/18/2003 11/28/2006Holmes Stephen J Bel Air MD Attorney Suspension 1/8/2010 IndefiniteHolt Mark D Vadnais Heights MN Attorney Suspension 1/15/2014 IndefiniteHolzberg Bryan J Port Washington NY Attorney Suspension 3/31/2009 IndefiniteHolzer Eric A New York NY Attorney Suspension 3/12/2010 05/05/2015Homnick Cory M San Diego CA CPA Suspension 6/1/2002 IndefiniteHonken Dale S Sibley IA Attorney Suspension 3/7/2005 IndefiniteHoots James M Memphis TN Attorney Suspension 6/21/2010 IndefiniteHoover Gary D West Monroe LA CPA Suspension 2/12/2010 IndefiniteHoover Steven G Granada Hills CA Attorney Suspension 11/8/2011 IndefiniteHopkins Maximilian JB Novato CA Attorney Suspension 11/3/2010 IndefiniteHopkins Diane E St. Paul MN Attorney Suspension 6/4/1997 IndefiniteHopstetter Robert A Harrisburg PA Attorney Suspension 4/15/2008 IndefiniteHorneber Alice S Sioux City IA Attorney Suspension 6/12/2006 04/03/2009Horton Greta C Richlands VA CPA Suspension 8/2/1996 IndefiniteHorton Darryl S Lansing MI CPA Suspension 1/7/2011 IndefiniteHorwich Arnold S Chicago IL CPA Censure 6/17/2011 IndefiniteHoskins Jeffrey J Leesburg OH Attorney Suspension 10/28/2008 IndefiniteHouge Benjamin S Stillwater MN Attorney Suspension 7/21/2009 IndefiniteHouse Stephen M Nevada City CA CPA Suspension 4/13/2007 IndefiniteHousman David - Apartado CR Attorney Suspension 10/15/2006 IndefiniteHove Richard E Alameda CA Attorney Suspension 8/1/2008 IndefiniteHover Philip B Montvale NJ Attorney Suspension 1/8/2010 IndefiniteHoward Vickie L Salyersville KY Attorney Suspension 6/8/2009 IndefiniteHowell Robert Raleigh NC Attorney Suspension 11/5/2015 IndefiniteHoyt, III Walter J Burns OR Attorney Disbarred 7/13/1997 IndefiniteHronich Michael A Metuchen NJ CPA Suspension 3/6/2009 10/19/2012

Huband Gary S Mission Viejo CA CPA Suspension 4/1/2008 IndefiniteHubbard Cynthia A Geneva IL Attorney Suspension 12/6/2006 10/31/2007Hubbard Edward - Chicago IL Attorney Suspension 12/1/1997 IndefiniteHubbard Murphy - Springfield MO CPA Disbarred 9/20/2006 IndefiniteHubbard John E Omaha NE Attorney Suspension 4/3/2009 IndefiniteHubbard Edward - Chicago IL Attorney Suspension 11/28/2006 IndefiniteHuberman Murray J Woodland Hills CA Enrolled Agent Suspension 11/21/2014 IndefiniteHudspeth George E St. Louis MO Attorney Suspension 7/11/2005 IndefiniteHuff, Jr. James G Raleigh NC CPA Suspension 5/16/1997 IndefiniteHuffman Richard E Riverside CA CPA Suspension 8/9/2001 IndefiniteHuffmeyer Andrew, II F Rockport TX CPA Suspension 9/10/2008 IndefiniteHughes Charter C Santa Barbara CA Attorney Suspension 3/3/1995 IndefiniteHukriede Leslie, Jr. G Westminster CA CPA Suspension 10/23/2009 IndefiniteHultgren Jerry R Fresno CA Attorney Suspension 4/11/2006 IndefiniteHumphreys Lloyd E Dallas TX Attorney Suspension 3/13/1995 IndefiniteHunnicutt Benjamin A West Hills CA CPA Suspension 3/18/1998 IndefiniteHunsaker, Jr. William J Golden CO Attorney Suspension 9/19/2005 IndefiniteHunt Mark E Balitmore MD Attorney Suspension 4/11/2011 IndefiniteHunt William D Owasso OK Attorney Suspension 2/24/1998 IndefiniteHunter Richard - Moweaqua IL Enrolled Agent Suspension 7/16/2007 IndefiniteHursh Stephanie S Brush Praire WA Enrolled Agent Suspension 2/20/2007 01/08/2010Hurwitz Harold - Williamsport PA Enrolled Agent Disbarred 6/9/2009 IndefiniteHuser Jeffrey H Overland Park KS Attorney Suspension 4/29/2008 IndefiniteHussain-El Amin K Dix Hills NY Attorney Suspension 8/26/2008 IndefiniteHuston James L Kingman AZ CPA Suspension 5/1/2003 04/29/2006Hutchinson Alan D Chicago IL Attorney Suspension 11/28/2006 02/07/2007Hutchinson Alan D Chicago IL Attorney Suspension 4/21/2008 IndefiniteHuynh Hoang V Chandler AZ Attorney Suspension 11/5/2008 IndefiniteHynes Richard W Brookline MA Attorney Suspension 11/28/2006 IndefiniteHytner james T St. James NY Attorney Suspension 10/30/2009 IndefiniteIglesias Jorge E Roswell GA CPA Suspension 7/1/2007 05/22/2008Ignacio David G Ridgewood NY Attorney Suspension 3/12/2010 Indefinite

Ihejirika Christopher South Holland IL CPA Suspension 11/13/2012 IndefiniteIiey Don R Parker CO CPA Suspension 5/10/2016 IndefiniteIkeji Chuck - Orlando FL CPA Suspension 3/1/2007 03/13/2009Inglimo Michael R Oak Park IL Attorney Suspension 6/27/2008 IndefiniteIrvin J. Paul - Coca Beach FL CPA Disbarred 3/25/1994 IndefiniteIvker Richard N Waltham MA Attorney Suspension 11/30/2004 IndefiniteIvsan John V Weston FL Attorney Suspension 10/5/2017 IndefiniteJackson Richard - Willimantic CT CPA Suspension 7/20/1997 IndefiniteJackson Jeff C Mesa AZ Attorney Suspension 11/24/2009 IndefiniteJackson Paul - Burley ID CPA Suspension 9/11/1997 IndefiniteJackson Robert J Nashville TN CPA Suspension 1/10/2003 IndefiniteJackson Forrest E Goochland VA Attorney Suspension 4/7/1995 IndefiniteJackson, Jr. Donald H Hanover MA Attorney Suspension 1/1/2007 IndefiniteJacob Robert T Tucson AZ Enrolled Agent Suspension 12/15/2006 06/27/2007Jacob Arthur F Sylesville MD Attorney Suspension 3/8/2005 IndefiniteJacob Felix S Timonium MD CPA Suspension 1/6/2014 IndefiniteJacobs Robert C Philadelphia PA Attorney Suspension 10/20/2002 03/18/2006Jacobs Jay P Savannah GA Attorney Disbarred 6/9/2007 IndefiniteJacobs Mark L Jackson Heights NY Attorney Suspension 11/21/2006 IndefiniteJacobsen Thomas R St. Paul NE Attorney Suspension 4/17/1995 IndefiniteJacquot David C Coeur D'Alene ID Attorney Suspension 10/27/2014 IndefiniteJakielski Michael Graham NC CPA Suspension 10/12/2017 IndefiniteJambor Daniel F St. Paul MN Attorney Suspension 6/7/2005 IndefiniteJames Janeane M Bryn Mawr PA Attorney Suspension 4/5/2010 IndefiniteJames III Charles M Cheverly MD Attorney Suspension 5/31/2005 IndefiniteJanosik Dennis M Parma OH CPA Suspension 6/9/2005 IndefiniteJanousek Donald R Omaha NE Attorney Suspension 5/3/2004 IndefiniteJason Robert M Beverly Hills CA Attorney Suspension 12/1/2009 IndefiniteJeing Thomas C San Francisco CA Attorney Suspension 1/10/2007 IndefiniteJellinger Richard T Anoka MN Attorney Suspension 3/10/2003 IndefiniteJenkins, Jr. Newton D Van Buren AR Attorney Suspension 1/7/2013 IndefiniteJenks Kenneth E San Jose CA Enrolled Agent Suspension 5/13/2009 Indefinite

Jennings, Jr. John D Rancho Santa Fe CA Attorney Suspension 1/24/2018 IndefiniteJensen Georg - Cheyenne WY Attorney Suspension 10/8/2004 IndefiniteJewell Barry J Little Rock AR Attorney Suspension 6/12/2009 02/09/2017Jewett Jerry A Fremont OH Enrolled Agent Disbarred 11/2/2006 IndefiniteJohanson Kent A Bonita Springs FL Attorney Suspension 9/16/2009 IndefiniteJohnson Ralph D Godfrey IL Enrolled Agent Suspension 2/12/2010 03/06/2012Johnson Stanley, Jr - Miami FL Attorney Suspension 12/14/2007 IndefiniteJohnson Donald S Midland TX CPA Suspension 12/7/1994 IndefiniteJohnson Ted R Frankfort IN Attorney Disbarred 7/30/2007 IndefiniteJohnson Jamis M Salt Lake City UT Attorney Suspension 10/25/2004 IndefiniteJohnson Barbara C Andover MA Attorney Suspension 11/28/2006 IndefiniteJohnson Richard B Payson AZ Attorney Suspension 12/5/2008 IndefiniteJohnson Eric D Los Angeles CA Attorney Suspension 4/26/2011 IndefiniteJohnson David J Memphis TN Attorney Suspension 3/5/2015 IndefiniteJohnson Jeanne M Hoquiam WA Enrolled Agent Suspension 9/27/2004 IndefiniteJohnson Courtney Waymart PA CPA Suspension 7/19/2017 IndefiniteJohnson, Jr. Walter T Greensboro NC Attorney Suspension 12/27/2005 IndefiniteJohnston H. James - Knoxville TN CPA Suspension 3/16/2005 12/17/2008Johnston Evelyn - Marianna FL Enrolled Agent Suspension 6/23/2010 IndefiniteJohnston Dennis H Yorba Linda CA Attorney Suspension 4/14/2010 IndefiniteJohse Kenneth R Wharton TX CPA Suspension 7/8/2014 IndefiniteJonaitis George J Omaha NE CPA Suspension 6/29/1995 IndefiniteJones Robert A Las Vegas NV Attorney Suspension 2/12/2008 02/13/2010Jones Phillip G Andalusia AL Enrolled Agent Suspension 3/7/2007 09/04/2009Jones William F Park Rapids MN Attorney Suspension 12/13/2007 IndefiniteJones Dale D Pocatello ID CPA Suspension 3/15/1995 IndefiniteJones Hersy, Jr - Shreveport LA Attorney Suspension 2/5/2008 indefiniteJones Thomas C Dekalb IL Attorney Suspension 10/6/2004 IndefiniteJones Darryl B Laurelton NY Attorney Suspension 6/27/2008 IndefiniteJones Edwin A Robards KY Attorney Suspension 11/30/2004 IndefiniteJones Milo A Greensboro NC CPA Suspension 5/16/1997 IndefiniteJones Peter C Seattle WA CPA Suspension 7/20/2001 Indefinite

Jones Wayne G Vidalia GA CPA Suspension 10/13/1995 IndefiniteJordan Richard W Austin TX CPA Suspension 3/9/2006 IndefiniteJordan David M San Antonio TX Attorney Suspension 10/8/2004 IndefiniteJordan Stephen B Salem NH Enrolled Agent Censure 3/20/2016 IndefiniteJorgensen Allen C Redlands CA CPA Suspension 6/2/2005 IndefiniteJoseph Rigot Fort Dix NJ Unenrolled Suspension 6/5/2013 IndefiniteJovel Efrain Santa Rosa CA Enrolled Agent Suspension 7/30/2015 IndefiniteJoy Steven B Paton IA Attorney Suspension 10/31/2007 IndefiniteJoyce Philip H Pittsburg PA CPA Suspension 10/25/1995 02/08/2005Joyce Richard A Milton MA Attorney Suspension 2/12/2010 IndefiniteJoyce William M Portland OR Attorney Suspension 1/14/2008 IndefiniteJoyner Joseph W Merrillville IN CPA Disbarred 10/24/2000 IndefiniteJuarez Michael G Douglas AZ Attorney Suspension 12/15/2004 IndefiniteJubb James T Baltimore MD CPA Disbarred 12/15/2006 IndefiniteJudd, Jr. John K Taft CA CPA Suspension 9/30/2004 IndefiniteJudice Gregory V Lake Charles LA Attorney Suspension 6/10/2010 IndefiniteKaczynski Ronald C Andover MD Attorney Suspension 4/19/2005 IndefiniteKadunce Darrell L Butler PA Attorney Suspension 9/18/2006 IndefiniteKafkas Demetrios G Tewsbury MA Attorney Suspension 3/8/2005 03/17/2015Kahn Harold - Hollis NY CPA Suspension 6/26/2006 06/25/2010Kahn Arthur M Woodstock NY Attorney Suspension 7/11/2007 IndefiniteKaiser Kenneth E Palatine IL Attorney Censure 9/27/2010 IndefiniteKalajian Thomas - Laguna Hills CA CPA Disbarred 10/2/2002 IndefiniteKalmer Irwin - Smithfield RI CPA Suspension 5/23/2008 02/04/2015Kamarian Garabed - Tarzana CA Attorney Suspension 3/9/2010 12/12/2012Kanter Martin J Edina MN CPA Suspension 7/9/1998 IndefiniteKantor Stanley L New York NY Attorney Suspension 10/15/1998 IndefiniteKapral Stephen M Palm Beach FL Attorney Suspension 7/23/1997 IndefiniteKar James - Milwaukie OR CPA Suspension 7/7/2009 IndefiniteKardos Sandra E Van Nuys CA CPA Disbarred 10/2/2006 IndefiniteKashef Cyrus R Beverly Hills MI Attorney Suspension 10/21/2008 IndefiniteKaskey Tim W Lutz FL CPA Disbarred 5/28/2010 Indefinite

Kassel Steven H Burlingame CA Enrolled Agent Suspension 4/1/2010 07/28/2014Katsis Kevin G Riverside IL Attorney Suspension 3/8/2007 IndefiniteKatz Edward C New York NY Attorney Suspension 9/12/2006 10/11/2011Katz Benjamin Z Bayside NY Attorney Suspension 6/8/2009 IndefiniteKatz Norman H Owing Mills MD Attorney Suspension 1/1/2007 IndefiniteKatz Alex - Rydal PA Attorney Suspension 1/14/2008 IndefiniteKauffman Gregory B Columbiana OH CPA Suspension 11/14/2011 IndefiniteKaufman Alan L South Bend IN CPA Suspension 8/9/1993 IndefiniteKazragis Gary W Sedona AZ Attorney Suspension 8/25/2011 IndefiniteKearns John W Chicago IL Attorney Suspension 4/17/2009 IndefiniteKeasler, Jr. Frank R Jacksonville FL Attorney/CPA Suspension 4/21/2016 IndefiniteKeeley Joseph III F Boca Raton FL Attorney Suspension 5/5/2008 IndefiniteKeith James S Imperial Beach CA Enrolled Agent Suspension 3/2/2004 07/01/2004Keller John S Martin Kenner LA Attorney Suspension 4/3/2006 IndefiniteKelley Richard S Beverly MA Attorney Suspension 5/1/2007 IndefiniteKellicker John F Cleveland OH CPA Suspension 11/1/2006 IndefiniteKelligrew John R White Plains NY Attorney Suspension 10/1/2006 IndefiniteKellogg Richard - Pine Bluff AR CPA Suspension 5/16/1997 IndefiniteKelly Michael G Odessa TX Attorney Censure 8/1/2005 IndefiniteKelly William R Ridge NY Attorney Suspension 1/8/2010 IndefiniteKelly Richard H Lloyd Harbor NY Attorney Suspension 3/16/1999 IndefiniteKelsey Patrick L Poolesville MD CPA Disbarred 11/13/1995 IndefiniteKemper Morris B Alameda CA Attorney Suspension 1/25/2005 IndefiniteKendrick Perry D Lodi CA CPA Suspension 10/1/1995 IndefiniteKennedy Paul R Miami FL Attorney/CPA Suspension 10/27/2014 IndefiniteKenney Elizabeth K Studio City CA Enrolled Agent Suspension 7/30/2009 IndefiniteKenny Stan M Wichita KS Attorney Suspension 5/1/2006 IndefiniteKenny Stan M Wichita KS Attorney Suspension 5/1/2006 IndefiniteKent Paul E Palo Alto CA Enrolled Agent Censure 3/24/2008 IndefiniteKent William F Lenoir NC CPA Suspension 7/23/1997 IndefiniteKerby John C Desoto TX CPA Suspension 2/2/2006 IndefiniteKerekes Michael S. Santa Monica CA Attorney Suspension 1/10/2013 Indefinite

Key William, Jr O Evans GA Attorney Suspension 4/21/2008 IndefiniteKhoudary Nicholas - East Brunswick NJ Attorney Suspension 9/15/2003 IndefiniteKhoury Arthur M Lawrence MA Attorney Suspension 12/13/2007 IndefiniteKhoury Naif S Fort Smith AR Attorney Suspension 6/14/2007 IndefiniteKidane Yordanos Las Vegas NV RTRP Censure 1/9/2013 IndefiniteKidwell Thomas B San Jose CA Attorney Suspension 7/5/2011 IndefiniteKiernat Bruce E St. Paul MN Attorney Suspension 7/1/2004 IndefiniteKierstead Mark S Waterville ME Attorney Suspension 10/15/1993 IndefiniteKilduff Kevin J Duxbury MA Attorney Suspension 1/20/2010 10/08/2014Kim Kun - Atlanta GA CPA Suspension 3/31/2003 IndefiniteKimes Larry W Dallas TX Attorney/CPA Suspension 10/8/2014 IndefiniteKimmel Andrew M Cedar Knolls NJ Attorney Suspension 7/7/2009 IndefiniteKing John C Plano TX Attorney Suspension 3/1/2002 IndefiniteKing Herbert D Medford MA Enrolled Agent Disbarred 8/1/1994 IndefiniteKing Thomas P Leicester NC CPA Suspension 2/5/2008 indefiniteKingman William B San Antonio TX Attorney Suspension 10/22/2007 IndefiniteKingoff Stuart N Airmont NY Attorney Suspension 2/6/2012 IndefiniteKingsley Steven T Weston CT CPA Suspension 5/23/2003 07/13/2004Kinney Michael - Syracuse NY CPA Suspension 4/6/2006 03/07/2007Kipnis Mark S Northbrook IL Attorney Suspension 12/4/2008 IndefiniteKirby Gerald M Quincy MA Attorney Suspension 7/18/2011 IndefiniteKirchoff William W Jefferson City MO Attorney Suspension 9/9/2005 IndefiniteKirgis Grant A Rochester MN CPA Suspension 5/2/2013 03/05/2018Kirnan Matthew J West Orange NJ Attorney Suspension 7/22/2011 IndefiniteKiroff Mark A Omaha NE CPA Suspension 8/7/2012 IndefiniteKirsch Craig F Pittsburg PA CPA Suspension 4/3/2006 IndefiniteKiss Philip M Libertyville IL Enrolled Agent Disbarred 3/1/2001 IndefiniteKitt Eli A W. Hollywood CA Attorney Suspension 1/27/2010 IndefiniteKivler Russell T Riverside NJ Attorney Suspension 5/27/2009 IndefiniteKlapheke II William T Bowling Green KY Attorney Suspension 1/8/2007 IndefiniteKlausner Julius A Scarsdale NY CPA Suspension 11/13/1996 IndefiniteKleier James P San Francisco CA Attorney Suspension 9/10/2014 Indefinite

Klein Robert B Bardonia NY Enrolled Agent Suspension 10/1/2006 IndefiniteKlein Eric M Scottsdale AZ CPA Suspension 1/25/2017 IndefiniteKleinfeld Burton H Wellesley MA Attorney Suspension 1/14/2008 IndefiniteKlepetko Lawrence - Sarasota FL Attorney Disbarred 3/3/1994 IndefiniteKlimkowski Joseph R Florham Park NJ CPA Disbarred 3/29/2002 IndefiniteKluge David R Sheridan OR Attorney Suspension 12/15/2004 IndefiniteKnaff Philip J Burr Ridge IL Attorney Suspension 12/15/2005 IndefiniteKnebel Walter B Livingston TX CPA Suspension 6/8/2017 IndefiniteKnight David W Wichita Falls TX Attorney Suspension 11/18/2014 IndefiniteKnight John G Winston-Salem NC Attorney Suspension 8/3/2006 IndefiniteKnipp Ralph W Jefferson City MO Enrolled Agent Suspension 8/16/1994 IndefiniteKnott, Jr. Robert T Los Angeles CA Attorney Suspension 5/16/2006 IndefiniteKoehl Daniel L Joliet IL Attorney Suspension 10/6/2004 IndefiniteKoehn Charles R Green Bay WI Attorney Suspension 2/28/2006 IndefiniteKoenig Phillip E Moline IL Attorney Suspension 5/26/2010 IndefiniteKoenigsdorf Keith B Overland Park KS Attorney Suspension 6/7/2005 IndefiniteKofford Brian T Provo UT CPA Censure 6/12/2007 IndefiniteKohn Michael E Clayton MO Attorney Suspension 4/30/2003 IndefiniteKole Bernard P Harve de Grave MD Attorney Disbarred 4/7/1995 IndefiniteKolesar Gary C North Patchogue NY CPA Disbarred 10/27/1999 IndefiniteKonas Theodore V Lancaster PA CPA Suspension 11/28/2006 IndefiniteKonigsberg Paul J Palm Beach Gardens FL CPA Suspension 5/25/2016 IndefiniteKoran Barry - Loretto PA CPA Suspension 6/25/2007 IndefiniteKornblatt Daniel New York NY Attorney Suspension 1/14/2016 IndefiniteKorson Daniel M Muskegon MI CPA Suspension 11/28/2006 IndefiniteKosak Mark S Miller Place NY Attorney Suspension 5/27/2009 IndefiniteKoseluk Alexander F Omaha NE Attorney Suspension 7/19/1999 IndefiniteKoss Lewis M Calabasas CA Attorney Suspension 7/20/2001 IndefiniteKossmeyer Carl F Town and Country MO CPA Suspension 7/11/2007 IndefiniteKozelsky Joseph G Royersford PA CPA Disbarred 11/17/2010 IndefiniteKoziol Leon R Utica NY Attorney Suspension 5/12/2010 IndefiniteKraemer Steven A Minneapolis MN CPA Disbarred 6/15/1995 Indefinite

Kraemer Robert L Smithville NJ CPA Suspension 6/27/2008 IndefiniteKraig Jerry B Shaker Heights OH Attorney Suspension 1/29/1996 IndefiniteKramer Mark R Brookfield MI Attorney Suspension 2/18/2009 IndefiniteKrane Matthew G West Hollywood CA Attorney Suspension 8/10/2010 IndefiniteKrech Robert G Centennial CO CPA Suspension 12/31/2010 02/14/2017Kreke David J Bartelso IL Enrolled Agent Suspension 7/12/2007 IndefiniteKrell Steven - Studio City CA CPA Suspension 4/5/2010 IndefiniteKrezminski Allan D Milwaukee WI Attorney Suspension 8/23/2007 IndefiniteKrieger Robert M Hampton NH CPA Suspension 11/1/2006 03/09/2016Krohn Charles H Los Angeles CA Attorney Suspension 5/27/2009 IndefiniteKroll Martin N Roslyn NY Attorney Suspension 5/12/2009 IndefiniteKrombach Charles K Brookfield WI Attorney Suspension 3/24/2006 IndefiniteKronegold Sheldon H Englewood NJ Attorney Suspension 8/3/2006 IndefiniteKroon Arthur Ada MI CPA Censure 7/9/2014 IndefiniteKrupnick Sheldon M Garden City NY Attorney Suspension 10/30/2009 IndefiniteKuhajda Benedict B Plainfield IL CPA Suspension 8/1/2002 07/30/2005Kuhnreich Robert M New York NY Attorney Suspension 1/20/2006 IndefiniteKuller Mark A Bethesda MD Attorney Censure 10/6/2006 IndefiniteKurth Richard F Danville IL Attorney Suspension 9/21/2006 IndefiniteKuschner Herbert M Long Beach NY Attorney Suspension 1/3/2008 IndefiniteKuzel Gary - Plainfield IL CPA Suspension 1/9/2006 IndefiniteKwarteng Charles O Baltimore MD Attorney Suspension 3/12/2010 IndefiniteKwon Steve S Diamond Bar CA Attorney Suspension 10/14/2010 IndefiniteKyllo Harry N Portland OR CPA Suspension 9/9/2004 IndefiniteLa Tourette III Brainerd W St. Louis MO Attorney Suspension 1/4/2008 IndefiniteLabahn William S Anchorage AK Attorney Suspension 4/3/2009 IndefiniteLabendeira Anthony G Fresno CA CPA Suspension 11/25/1996 IndefiniteLabunski Gail S. La Feria TX CPA Suspension 4/26/2011 IndefiniteLacsamana Vincent - Tucson AZ Attorney Suspension 3/26/2009 IndefiniteLadas Christos G West Seneca NY Attorney Suspension 5/20/2008 IndefiniteLafont, Jr. Henry J Lockport LA Attorney Suspension 6/7/2005 IndefiniteLagano Albert S Malabar FL Attorney Suspension 3/6/2008 Indefinite

LaGrand Tara - Naples FL CPA Suspension 1/9/2006 IndefiniteLahey Charles W South Bend IN Attorney Suspension 1/24/1996 IndefiniteLahman Gary M Fort Collins CO Enrolled Agent Suspension 2/12/2004 IndefiniteLaird James J San Ramon CA CPA Suspension 4/13/2007 Indefinite

Lakers Lynn - Henderson NV Suspension 1/4/1994 01/16/2018

Lakin Leonard S Wellesley Hills MA Attorney Suspension 1/1/2007 IndefiniteLamanna Eugene C Reading PA Attorney Suspension 6/12/2006 IndefiniteLambert Brett J Fort Collins CO Attorney Suspension 1/10/2006 IndefiniteLambert Bernard - Florham Park NJ Attorney Suspension 6/18/2008 IndefiniteLamond, III John F Kingston MA Attorney Suspension 11/13/2012 IndefiniteLamont Alice - Atlanta GA CPA Suspension 7/15/2005 05/04/2007Lampson Rodney D Carson City NV CPA Suspension 7/9/2014 IndefiniteLand Janet P Stedman NC CPA Suspension 1/9/2006 IndefiniteLand Gary D Fayetteville AR Enrolled Agent Suspension 2/24/1998 IndefiniteLand Suzanne P Hebron KY Attorney Suspension 2/7/2013 IndefiniteLandis John C Drexel Hill PA Attorney Suspension 11/30/2004 IndefiniteLandman Nathaniel M St. Peters MO Attorney Suspension 12/15/2005 IndefiniteLane David B Hanover MA Attorney Suspension 11/28/2006 IndefiniteLaney, III Roger - Chipley FL CPA Suspension 8/9/1994 IndefiniteLang Jeffrey H Fishers IN CPA Suspension 1/22/2007 03/03/2010Lansky Sidney - Mattapoisett MA Attorney Suspension 6/12/2006 IndefiniteLantz, Jr. Raymond C Rochester MA Attorney Suspension 3/30/2005 IndefiniteLarson Lowell T Tempe AZ CPA Suspension 5/1/2008 IndefiniteLarson John M New York NY Attorney Suspension 8/11/2009 IndefiniteLarue Lauren C Dallas TX Attorney Suspension 1/11/2011 IndefiniteLarue Scott D Winter Haven FL Attorney Suspension 3/21/2008 IndefiniteLaRusso Anthony J North Caldwell NJ Attorney Suspension 2/15/2007 IndefiniteLau Willie - Howell NJ Enrolled Agent Suspension 9/1/2003 IndefiniteLau Dennis K Honolulu HI Enrolled Agent Suspension 4/20/2004 IndefiniteLauby Gregory C Lexington NE Attorney Suspension 9/9/2005 IndefiniteLavin-Munch Carole - Mokena IL CPA Suspension 8/27/1996 Indefinite

Unenrolled Preparer

Lavu Herman Los Angeles CA CPA Suspension 11/17/2014 IndefiniteLawrence Ronald M Decatur GA Attorney Disbarred 3/17/1995 IndefiniteLawrence William E Salinas CA CPA Suspension 8/6/2001 IndefiniteLawrence Tracie P Bessemer AL CPA Suspension 6/24/2013 IndefiniteLawrence Mark - Ocean City MD Attorney Suspension 9/16/2009 IndefiniteLayson David A Corydon IN Attorney Suspension 4/7/2006 10/06/2007Lazaro Charles - Visalia CA Attorney Suspension 7/20/2006 01/19/2010Lebaron Betty J Mesa AZ Enrolled Agent Suspension 8/17/2004 IndefiniteLeBeau Charles F San Diego CA Attorney Disbarred 7/3/1994 IndefiniteLebensbaum Henry - Andover MD Attorney Suspension 2/22/2006 IndefiniteLeckrone James D Brentwood TN Attorney Suspension 10/28/2008 IndefiniteLedbetter Dean D Pelham AL CPA Suspension 1/10/2007 IndefiniteLee Chun H Bremerton WA CPA Suspension 10/22/2003 05/28/2013Lee Michael R Akron OH CPA Suspension 6/11/2013 IndefiniteLee Janell M Oakland CA CPA Suspension 4/19/2007 IndefiniteLee Martin Akron OH CPA Suspension 6/11/2013 IndefiniteLee John C Charlotte NC Attorney Suspension 7/11/2007 IndefiniteLee Lily Y Ann Arbor MI Enrolled Agent Suspension 6/13/2011 IndefiniteLee David S Los Altos CA Attorney/CPA Suspension 1/3/2018 IndefiniteLee III Norman J Collegeville PA Attorney Suspension 11/28/2006 IndefiniteLefevre Keith H Longwood FL Attorney Suspension 1/13/2006 IndefiniteLeffler Fredric D Columbia MD CPA Suspension 7/29/2005 01/10/2018Lefrak Joseph S New York NY Attorney Suspension 11/12/2008 IndefiniteLegel Lawrence - Ft. Lauderdale FL CPA Suspension 1/13/2009 01/13/2012Legel Lawrence - Ft. Lauderdale FL CPA Suspension 1/13/2009 IndefiniteLeggio Joseph - Sleepy Hollow NY CPA Suspension 9/22/2003 09/24/2007Lehrer Yaier Y Pittsburgh PA Attorney Suspension 1/4/1994 IndefiniteLeibell, III Vincent L Carmel NY Attorney Suspension 9/29/2011 IndefiniteLeidy John R New York NY CPA Suspension 11/18/1993 IndefiniteLeininger Barbara J Lutz FL Enrolled Agent Suspension 6/27/2003 IndefiniteLeisure Sally - Portland OR Attorney Suspension 6/9/2005 IndefiniteLeither Leon N Blacklick OH CPA Suspension 11/14/2011 Indefinite

Lemmon Gayle L Humboldt IA RTRP Suspension 12/16/2013 IndefiniteLenahan Robert J Elizabeth NJ Attorney Suspension 12/11/2006 IndefiniteLence John A Kalispell MT Attorney Suspension 5/21/2004 IndefiniteLentz Carole A Mastic NY Enrolled Agent Suspension 4/23/2004 IndefiniteLenz Stewart W Oakland CA Attorney Suspension 8/31/2011 IndefiniteLeonard Robert K Winston-Salem NC Attorney Suspension 5/8/2006 IndefiniteLeonard Patrick M Bellevue WA Enrolled Agent Suspension 5/31/2017 IndefiniteLeone Anthony - Des Plaines IL CPA Suspension 4/1/2002 10/2/2003Leong Thomas S Honolulu HI Attorney Suspension 7/11/2005 IndefiniteLeonhart Georgia L Ocean View DE Attorney Suspension 2/22/2006 IndefiniteLesyshen Donna P Waterloo IA Attorney Suspension 10/12/2006 IndefiniteLetourneau Dennis R St. Louis Park MN Attorney Suspension 4/22/2011 IndefiniteLettieri Louis E Red Bank NJ CPA Suspension 8/1/2007 IndefiniteLeung Elsie Y Pasadena CA CPA Suspension 4/30/2007 IndefiniteLevenson Martin J New York NY Attorney Suspension 10/15/2001 04/13/2004Levin Herbert M Bolingbrook IL Attorney Suspension 12/15/2005 IndefiniteLevine Alan L Denver CO CPA Censure 8/11/2009 IndefiniteLevine Robert J Asbury NJ CPA Suspension 4/12/2016 IndefiniteLevine Barton P New York NY Attorney Suspension 11/15/2006 IndefiniteLevine Marc R Palm Desert CA Attorney Suspension 3/5/2015 IndefiniteLevine Jack - Phoenix AZ Attorney Suspension 7/23/1997 IndefiniteLevine Harold New York NY Attorney Suspension 3/29/2018 IndefiniteLevintoff Yuri Watertown MA Attorney Suspension 11/21/2016 IndefiniteLevy Roger A Hillsdale NY Attorney Suspension 9/19/2008 IndefiniteLewis David A Morris Plains NJ Attorney Suspension 8/15/2012 07/29/2014Lewis Craig S Savannah GA CPA Suspension 3/1/2007 02/28/2011Lewis John D Brooklyn NY Attorney Suspension 5/12/2010 IndefiniteLewis Larry L Woodbridge VA Attorney Suspension 3/28/2005 IndefiniteLewis Charles D La Mesa CA Enrolled Agent Suspension 5/15/2012 IndefiniteLibman Arnold C Sierra Madre CA CPA Suspension 1/12/2010 12/16/2013Lieber Daniel M Edna MO Attorney Suspension 9/9/2005 IndefiniteLim Edgar E St. Louis MO Attorney Suspension 8/2/2004 07/31/2007

Lim Ricarda L Sacramento CA Attorney Suspension 11/1/2005 IndefiniteLima Richard A Clovis CA Attorney Suspension 4/22/2011 IndefiniteLindberg William D Costa Mesa CA CPA Suspension 11/4/2004 IndefiniteLindley Clarkson - Wayzata MN Attorney Suspension 2/27/1996 IndefiniteLindsey Lloyd Jr. E Camden AR CPA Suspension 4/16/2009 04/03/2013Link Robert A Stevens Point WI CPA Suspension 8/15/2005 05/20/2008Linn Charles B Croton on Hudson NY Attorney Suspension 10/18/2002 IndefiniteLinton Robert, Jr F Pikeville NY CPA Suspension 8/1/2008 IndefiniteLinville Wiley T Denver CO Attorney Suspension 12/4/2007 IndefiniteLitwin Martin E Highland Park IL Attorney Suspension 6/21/2004 IndefiniteLlorente Alex J Laguna Hills CA Attorney Disbarred 4/10/2009 IndefiniteLloyd Max C South Jordan UT CPA Suspension 6/25/2007 IndefiniteLoberg Thomas J Robbinsdale MN CPA Suspension 11/13/1996 IndefiniteLockett William S Knoxville TN Attorney Suspension 1/11/2011 IndefiniteLoeser Robert A Houston TX CPA Suspension 10/8/2008 10/09/2009Loffadelli Thomas C Studio City CA Attorney Suspension 6/12/2006 IndefiniteLoiben Alan A Skokie IL Attorney Suspension 11/28/2006 IndefiniteLokietz David S Mount Dora FL CPA Suspension 2/7/2005 IndefiniteLong Gregory S Hutchinson KS CPA Suspension 10/1/2006 05/13/2009Long Rebecca L Wichita KS Attorney Suspension 6/8/2006 IndefiniteLopez Andrew L Albuquerque NM CPA Disbarred 2/11/1997 IndefiniteLopin Paul I Chicago IL CPA Suspension 12/11/1997 IndefiniteLosey F. Richard - San Rafael CA Attorney Suspension 10/14/2010 IndefiniteLoStracco Michael Doylestown PA CPA Suspension 2/5/2015 IndefiniteLoutos Peter A Chicago IL Attorney Suspension 4/11/2006 IndefiniteLove David M Hot Springs AR Attorney Suspension 6/8/1995 IndefiniteLowe James Chicopee MA CPA Suspension 7/19/2017 IndefiniteLowell Melinda E New York NY Attorney Suspension 3/18/2005 IndefiniteLowery Martha L St. Louis MO Attorney Suspension 8/9/2011 IndefiniteLowrance Brenda D Edgewood NM CPA Suspension 5/20/2008 IndefiniteLoy Michael F Pittsburg KS CPA Disbarred 8/25/2003 IndefiniteLu John S. New York NY Enrolled Agent Disbarred 7/21/1997 Indefinite

Lucas Christopher - Overland Park KS Attorney Suspension 11/24/2003 IndefiniteLuebben William - Hot Springs AR CPA Disbarred 2/11/2000 IndefiniteLuebkeman Theodore C El Cajon CA Attorney Suspension 7/5/2011 IndefiniteLum Eugene K Long Beach CA Attorney Suspension 10/18/2002 IndefiniteLunblad Gerald - Sacramento CA CPA Suspension 4/16/1997 IndefiniteLuparella Joseph - Hoboken NJ CPA Suspension 7/13/2005 IndefiniteLupiloff Steven J Scottsdale AZ Attorney Suspension 5/6/1997 IndefiniteLupo Robert N Weston MA Attorney Suspension 2/20/2007 IndefiniteLuyendyk Charles W Davie FL Attorney Suspension 1/28/2008 indefiniteLynch Gerald M Somerset NJ Attorney Suspension 4/29/2008 IndefiniteLynch John Jr. G Franklin NJ Attorney Suspension 9/29/2009 IndefiniteLynch Steven J. Pittsburgh PA Attorney Suspension 6/20/2017 IndefiniteLynn Celia M Locust Grove VA Enrolled Agent Suspension 4/1/2004 08/30/2005Lyons John K Dingmans Ferry PA Attorney Censure 4/4/2007 IndefiniteMachado Lazaro J Santa Ana CA Attorney Suspension 3/8/2005 IndefiniteMack Roland G Hyattsville MD CPA Suspension 5/1/1997 IndefiniteMacKay Ellen M Springfield MA Attorney Suspension 9/20/2010 IndefiniteMacPhadden Stanley B Fitchburg MA Enrolled Agent Suspension 4/5/1995 IndefiniteMadden James G Hudson IL Attorney Suspension 2/22/2006 IndefiniteMadigan Brian C Binghamton NY Attorney Suspension 12/21/2006 IndefiniteMadoch Lawrence - Elgin IL CPA Suspension 4/21/1998 IndefiniteMagdalena Lyn J McAlester OK CPA Suspension 4/2/1999 IndefiniteMahler Carol L Liberal KS CPA Suspension 2/4/2016 IndefiniteMahon Edward J Warrenville IL Attorney Suspension 2/22/2006 IndefiniteMaida Joseph A Stamford CT CPA Suspension 11/1/1993 IndefiniteMaignan Peter R Upper Marlboro MD Attorney Suspension 5/3/2006 IndefiniteMalitz Charles P Beachwood OH CPA Suspension 10/15/2006 IndefiniteMalkasian Gary K Sacramento CA CPA Censure 3/27/2003 IndefiniteMalley Wayne A Cupertino CA Enrolled Agent Suspension 6/26/2003 IndefiniteMalloy Terry P Tulsa OK Attorney Suspension 12/21/2006 IndefiniteMaloy Jr. Robert J Galion OH CPA Suspension 8/15/2006 05/27/2009Mancino Christopher T Flagler Beach FL Attorney Suspension 9/22/2008 Indefinite

Mandale Michael Z Philadelphia PA Attorney Suspension 7/8/2014 IndefiniteMandel Stewart I University Heights OH Attorney Suspension 3/15/1999 IndefiniteMandel S. Sidney New York NY Attorney Suspension 2/9/2016 IndefiniteMandelman Michael D Mequon WI Attorney Suspension 9/25/2006 IndefiniteManela Raphael - Flushing NY CPA Suspension 8/1/2008 IndefiniteMangione Vincent P North Tonawanda NY Enrolled Agent Suspension 6/24/2013 IndefiniteMangone Anthony J Purchase NY Attorney Suspension 9/29/2011 IndefiniteMangurten Irving B Buffalo Grove IL CPA Suspension 1/27/2005 IndefiniteManis Ronald E Carbondale IL CPA Suspension 4/7/2014 IndefiniteManner Ronald P Houston TX CPA Suspension 10/28/2010 IndefiniteMarcone Frank J Upper Providence PA Attorney Suspension 5/1/2006 IndefiniteMarcus Alan R Chicago IL Attorney Disbarred 11/26/2007 IndefiniteMarinelli Nicholas - Springfield PA Enrolled Agent Suspension 9/19/2008 IndefiniteMarion Gerald - Armory MS CPA Suspension 8/31/2007 10/30/2009Markowitz Daniel J Emporia KS Attorney Suspension 12/17/2008 IndefiniteMarks Gary - Hewlett NY CPA Suspension 3/24/2003 03/22/2004Marks Robert - Medfield MA Attorney Disbarred 10/15/2007 IndefiniteMarks Richard E Reno NV Enrolled Agent Suspension 8/21/1995 IndefiniteMarks, Jr. William J New York NY CPA Suspension 8/6/2001 IndefiniteMarn, Jr. Eric Y Honolulu HI Attorney Suspension 10/15/1998 IndefiniteMarovich Jennifer L Centerville OH CPA Suspension 9/10/2008 IndefiniteMarple Jon R Colorado Springs CO CPA Suspension 1/26/2010 IndefiniteMarsh Randall S Boone NC Attorney Suspension 1/12/2009 IndefiniteMarshall E. Peter - Queensbury NY CPA Suspension 5/1/2003 04/29/2006Marshall Sven E South Bend IN Attorney Suspension 8/30/2017 IndefiniteMartin Spencer R Lancaster PA CPA Suspension 2/15/2007 10/01/2010Martin Craig K San Francisco CA Attorney Suspension 3/4/2011 IndefiniteMartin Craig J Taunton MA Attorney Suspension 3/4/2011 IndefiniteMartinez Doris L Littleton CO Enrolled Agent Censure 1/16/2008 IndefiniteMartinez Melaquias J Las Vegas NV CPA Suspension 9/22/2008 IndefiniteMartinez Steven Lompoc CA CPA Suspension 4/10/2015 IndefiniteMartini Anthony - Stamford CT CPA Suspension 6/18/2006 12/17/2007

Marty Teresa M Placerville GA Enrolled Agent Suspension 5/6/2010 IndefiniteMartz Edward J Neptune NJ Attorney Suspension 7/18/2011 IndefiniteMaruvada Rajeswara Somerdale NJ CPA Suspension 8/7/2018 IndefiniteMaslo William R Philadelphia PA CPA Suspension 4/16/2009 IndefiniteMason Robert J Colorado Springs CO Attorney Suspension 1/9/2006 IndefiniteMason Maurice P Dracut MA Attorney Suspension 10/6/2004 IndefiniteMassari, III Eric Y Tampa FL Attorney Suspension 5/12/2003 IndefiniteMatheny Ronald S Mesa AZ Attorney Suspension 12/1/2008 IndefiniteMathis Craig S Attorney GA Attorney Suspension 3/13/2012 IndefiniteMatik Paul, Jr - Chicago IL Attorney Suspension 7/16/2008 IndefiniteMatis Vendel J Redlands CA Attorney Suspension 3/31/2003 IndefiniteMatthews Sam S Teaneck NJ Attorney Suspension 10/30/2009 IndefiniteMatthews Elizabeth B Denver CO Attorney Suspension 1/23/2006 IndefiniteMattila William J Trabuco Canyon CA CPA Suspension 5/24/2008 06/21/2011Matusz Mark M Livonia MI CPA Suspension 7/8/2011 02/02/2012Maxey Michael C Mishawaka IN CPA Suspension 7/20/2001 IndefiniteMayer Robert - Wexford PA CPA Disbarred 6/4/1998 IndefiniteMaze Donald A Owingsville KY Attorney Suspension 5/20/2008 IndefiniteMazzo Mark M Floral Park NY CPA Suspension 6/27/2008 IndefiniteMcAlarney Nancy A Kissimmee FL Enrolled Agent Suspension 7/24/2003 IndefiniteMcAvoy Timothy R Chicago IL Attorney Suspension 6/12/2006 IndefiniteMcAvoy Donald L Windermere FL CPA Suspension 7/11/2007 IndefiniteMcBroom Byron - Ripon CA CPA Suspension 10/29/2002 10/27/2006McCabe Edwin A Gloucester MA Attorney Suspension 7/11/2007 IndefiniteMcCaffrey Sean Rhinebeck NY Attorney Suspension 3/4/2016 IndefiniteMcCaffrey Michel T Wheaton IL CPA Suspension 2/24/1998 IndefiniteMcCall Michael W Garden City KS Attorney Suspension 5/10/2010 IndefiniteMcCampbell Daniel J Chico CA Attorney Suspension 7/15/2005 IndefiniteMcCann Thomas - Des Moines IA Attorney Suspension 8/31/2006 IndefiniteMcCann Steven W Houma LA CPA Suspension 2/25/2010 IndefiniteMcCarthy Christopher P Copiague NY Attorney Suspension 6/10/2010 IndefiniteMcCarthy Charles C Encino CA Attorney Suspension 1/8/2007 Indefinite

McCarthy Paul D North Andover MA Attorney Suspension 10/12/2017 IndefiniteMcCarthy, III William P Sacramento CA Enrolled Agent Suspension 9/12/2004 03/10/2006McCartney Robert A Key West FL Attorney Suspension 3/7/2008 IndefiniteMcClain James Houston TX CPA Disbarred 2/6/2015 IndefiniteMcComb Karen B East Lansing MI CPA Suspension 9/9/2008 IndefiniteMcCord Michael - Columbus OH Attorney Suspension 6/21/2010 IndefiniteMcCormick Edward G Great Barrington MA Attorney Suspension 7/25/2018 IndefiniteMcCoy William L Great Neck NY Enrolled Agent Suspension 9/7/2017 IndefiniteMcCue William T Glen Rock NJ Attorney Disbarred 7/21/1997 IndefiniteMcCurry Todd E Wilmington NC Attorney Suspension 11/25/2002 IndefiniteMcDaniel John - Jackson WY CPA Suspension 12/30/2009 IndefiniteMcDaniel, III Troy J Stone Mountain GA CPA Suspension 6/6/2002 IndefiniteMcDiarmid Katherine B Greensboro NC Attorney Suspension 1/10/2007 IndefiniteMcDonagh Alan M Fargo ND Attorney Suspension 12/10/2012 IndefiniteMcDonald Michael G Methuen MA Attorney Suspension 10/6/2004 IndefiniteMcDonald Milton L Snellville GA Attorney Suspension 2/24/1998 IndefiniteMcDonough Matthew J North Adams MA Attorney Suspension 7/18/2011 IndefiniteMcElroy John S Pascagoula MS CPA Suspension 7/14/2011 IndefiniteMcFarland Sheila E Chicago IL Attorney Suspension 10/6/2004 IndefiniteMcGarry Thomas H Denver CO Attorney Suspension 11/28/2006 IndefiniteMcGee Charles A Fort Payne AL Attorney Suspension 12/13/2007 IndefiniteMcGinn Desmond E Shreveport LA Attorney Suspension 8/5/2008 IndefiniteMcGrady Michael S Hankins NY Attorney Suspension 10/1/2004 IndefiniteMcGrath Gregory - New Smyrna Beach FL CPA Suspension 9/8/1996 IndefiniteMcGraw Kevin J Bronxville NY Attorney Suspension 4/30/2015 IndefiniteMcGreevy Jacqueline K Carbondale CO Attorney Suspension 12/6/2006 IndefiniteMcHaffie Richard T St. Paul MN Attorney Suspension 6/4/1997 IndefiniteMcIntyre James G Jackson MS Attorney Suspension 12/17/2008 IndefiniteMcKenzie Dawna J Fort Smith AR Enrolled Agent Suspension 6/2/2003 IndefiniteMcKinney Gordon A La Habra CA CPA Suspension 4/28/2016 IndefiniteMcKinnon Marva L Statesville NC Attorney Suspension 3/31/2003 IndefiniteMcKnew Donna K Ashland KY Attorney Suspension 3/8/2005 Indefinite

McLain, V. John H Athens AL Attorney Suspension 10/14/2010 IndefiniteMcLamb James Jr O Raleigh NC CPA Suspension 12/17/2008 IndefiniteMcLaughlin Peter C Andover MA Attorney Suspension 6/7/2011 IndefiniteMcLaughlin Louisa C Bel Air MD Attorney Suspension 7/25/2018 IndefiniteMcLean, III Russell L Waynesville NC Attorney Suspension 3/14/1994 IndefiniteMcLeod Timothy R Saginaw MI Attorney Suspension 2/26/1996 IndefiniteMcMahon Angela P Whippany NJ Enrolled Agent Suspension 10/23/2003 IndefiniteMcMahon Brian Naperville IL CPA Suspension 11/3/2015 IndefiniteMcMillin Juanell - Austin TX Enrolled Agent Suspension 5/28/2004 IndefiniteMcMurrain Lisa - Oklahoma OK CPA Suspension 7/30/2010 IndefiniteMcNair Wilkins, Jr - Ellicott City MD CPA Suspension 4/1/2008 IndefiniteMcNamee, Sr. Michael - West Alton MO CPA Suspension 5/22/1995 IndefiniteMcPeak Rick L Fullerton CA CPA Suspension 5/3/2016 IndefiniteMcRae Stanley L Lubbock TX CPA Suspension 10/1/1997 IndefiniteMcVann, Jr. Thomas T W. Hampton Beach NY Attorney Suspension 9/29/2011 IndefiniteMcWade Kenneth W Kaliua HI Attorney Suspension 6/9/2004 IndefiniteMeaney Richard A Wixom MI Attorney Suspension 7/20/2001 IndefiniteMedina Luis A Ossining NY Attorney Suspension 2/20/2008 IndefiniteMedlen, Jr. Daniel L La Mesa CA CPA Suspension 10/12/2016 IndefiniteMeggers Theodore M Des Moines IA Attorney Suspension 11/8/2006 IndefiniteMeidinger Joan L Moorhead MN Attorney Suspension 10/1/2014 IndefiniteMeisgeier Deborah K Richmond TX Enrolled Agent Censure 10/16/2007 IndefiniteMeiterman Bernard - Manalapan NJ Attorney Suspension 1/12/2009 IndefiniteMellner Michael G Scranton PA CPA Disbarred 6/11/2001 IndefiniteMellor Gary D Norton KS Attorney Suspension 4/16/1997 IndefiniteMelton Andrew I Southfield MI CPA Disbarred 2/13/2002 IndefiniteMendola Joseph E Monessen PA CPA Suspension 6/8/2006 IndefiniteMendoza Ricardo L Oxnard CA Attorney Suspension 8/31/2011 IndefiniteMenkveld Paul G Tucson AZ Attorney Suspension 12/27/2006 IndefiniteMenter Jeffrey - Centennial CO Attorney Suspension 1/23/2006 IndefiniteMercer Howard L Crossville TN CPA Suspension 4/20/2009 IndefiniteMerica Chad L Murray UT CPA Suspension 6/12/2006 Indefinite

Merl Eric L Boynton Beach FL Attorney Suspension 8/4/2016 IndefiniteMerrelli Joseph J Columbus OH CPA Suspension 11/14/2011 02/02/2012Merrill Mark T Soldotna AK CPA Disbarred 3/2/1994 IndefiniteMessman Carla - St. Paul MN Enrolled Agent Disbarred 2/9/2003 IndefiniteMetcalf Brent H Salt Lake City UT CPA Suspension 3/5/2009 IndefiniteMeuth Patterson C Waukegan IL Attorney Suspension 12/4/2008 IndefiniteMeyer Robert - Hamden CT CPA Disbarred 9/25/1995 IndefiniteMeyer Christine N Mill Valley CA CPA Suspension 1/26/2017 IndefiniteMicek Andrew M New Rochelle NY Attorney Suspension 9/10/2009 IndefiniteMichel Ralph V Jasper IN CPA Suspension 6/7/1995 IndefiniteMickiewicz Robert A Dorchester MA Attorney Suspension 9/9/2005 Indefinite

Middleton Tyree Palmetto FL Injunction 12/10/2013 Indefinite

Miele Ralph J North Babylon NY Attorney Suspension 2/14/1997 IndefiniteMiglino Nicholas - Whitestone NY Attorney Disbarred 6/26/1995 IndefiniteMillar Mark V Tall Timbers MD Enrolled Agent Suspension 3/1/2004 IndefiniteMiller Larry C Philadelphia PA Attorney Disbarred 1/10/2002 08/06/2015Miller Herbert A Hixson TN CPA Suspension 1/1/2009 12/14/2011Miller Gregory R Encinitas CA CPA Suspension 9/22/2008 05/10/2010Miller Bruce A Metairie LA Attorney Censure 6/4/2012 IndefiniteMiller Winfred J Harrisonburg VA CPA Suspension 6/30/2004 IndefiniteMiller Theodore D Nashaminy Valley PA CPA Disbarred 2/27/1999 IndefiniteMiller Frederick C Cedar Hill TX CPA Suspension 5/15/2004 IndefiniteMiller Brian R Grove OK CPA Suspension 2/23/1996 IndefiniteMiller Clyde - Houston TX Attorney Suspension 1/25/2011 IndefiniteMiller Steven L Canal Winchester OH Attorney Suspension 9/25/2006 IndefiniteMiller Karen J Ft. Washington MD Attorney Suspension 11/18/2014 IndefiniteMiller Raymond E Venice FL Attorney Suspension 9/4/2009 IndefiniteMiller Daniel R Klamath Falls OR CPA Suspension 3/16/2016 IndefiniteMiller Jr. Walter P Roanoke VA CPA Suspension 7/1/2006 07/20/2010Millonig Arthur F Dayton OH Attorney Suspension 5/16/1997 IndefiniteMills Stuart B Pender NE Attorney Suspension 12/20/2004 Indefinite

Unenrolled Preparer

Mills George P Oceanside CA Attorney Suspension 1/10/2007 IndefiniteMills Gary M Delray Beach FL Attorney Suspension 9/12/2008 IndefiniteMills Laurence A Wellesley MA Attorney Suspension 10/26/2004 IndefiniteMills Stuart B Pender NE Attorney Suspension 5/1/2004 IndefiniteMilner Dennis V Dublin CA Attorney Suspension 4/13/2007 IndefiniteMilone, Jr. Louis J Rockville Center NY Attorney Disbarred 6/26/1995 IndefiniteMilslagle Mark J Lexington KY CPA Suspension 3/24/2014 IndefiniteMinsky Neil - Randolph NJ CPA Suspension 11/1/2006 05/22/2008Mintz David J Evergreen CO Attorney Suspension 2/15/2006 IndefiniteMiranda Jesse R Phoenix AZ Attorney Suspension 1/9/2006 IndefiniteMisch Paul M Akron OH Attorney Suspension 12/17/2007 IndefiniteMitchell Ted - North Smithfield RI Attorney Suspension 5/10/1995 IndefiniteMitchell James L Fair Oaks TX Attorney Suspension 4/19/2016 IndefiniteMitchell Hilton S Wilmington NC Attorney Suspension 3/12/2010 IndefiniteMitchell McArthur D Charlote NC CPA Suspension 9/21/2006 IndefiniteMitchell Gary H Lititz PA CPA Suspension 6/27/2008 IndefiniteMitchell James L Fair Oaks TX Attorney Suspension 4/18/2016 Indefinite

Mixon (aka. Abbott) Raleigh NC CPA Suspension 10/1/2010 Indefinite

Miyabara Morris San Mateo CA Enrolled Agent Disbarred 7/8/2016 IndefiniteMoeller David G Golden Valley MN Attorney Suspension 3/8/1999 IndefiniteMoeller David G Golden Valley MN Attorney Suspension 3/17/1999 IndefiniteMoenning Richard C Evanston IL Attorney Suspension 10/24/2016 IndefiniteMoffatt Jeffrey Palmdale CA Attorney Suspension 8/2/2018 IndefiniteMoffett Donna M Moorseville NC CPA Suspension 11/4/2008 IndefiniteMohme Robert H Greenville IL Attorney Suspension 3/20/1996 IndefiniteMollica Terri M Hoover AL CPA Suspension 10/24/2017 IndefiniteMollick Georgina M Raleigh NC Attorney Suspension 6/5/2006 IndefiniteMollo Charles W Anaheim CA Enrolled Agent Suspension 12/3/2003 12/1/2004Momsen Joel - Napa CA Attorney Suspension 1/10/2006 06/12/2008Monahan Daniel T Edgefield SC CPA Suspension 6/15/2001 Indefinite

A. Amanda (aka. Allie)

Mondrianh (aka Ybarra) Karena Southlake TX Disbarred 11/8/2013 Indefinite

Monroy Frances - Petaluma CA Enrolled Agent Censure 5/27/2004 IndefiniteMontello Louis R Miami FL Attorney Suspension 2/6/2009 IndefiniteMontgomery David - Pleasanton CA Enrolled Agent Censure 11/15/2006 IndefiniteMontgomery Dwight M Redlands CA Attorney Suspension 10/1/2007 IndefiniteMontgomery Goldie L Lancaster CA Enrolled Agent Suspension 2/1/2004 IndefiniteMoon Bryant M Trenton OH CPA Suspension 11/14/2011 IndefiniteMooney Richard C Atlanta GA Attorney Suspension 3/27/2018 IndefiniteMoore Earl - Riverview FL CPA Suspension 3/26/2004 03/24/2006Moore Ronald L Cayce SC CPA Suspension 10/1/2006 IndefiniteMoore Michael J Las Vegas NV CPA Suspension 6/9/2011 IndefiniteMoore Philip J Chattanooga TN CPA Suspension 7/10/1996 IndefiniteMoore, Jr. Cordell B Arlington TX Attorney Suspension 5/10/1995 IndefiniteMoore, Jr. Williams D Libertyville IL Attorney Suspension 2/22/2006 IndefiniteMoose Richard E Devon PA Attorney Disbarred 3/16/2009 03/12/2015Moran Philip D Salem MA Attorney Suspension 11/1/2007 IndefiniteMoran Maxine C San Clemente CA CPA Suspension 10/17/2003 IndefiniteMorelini Wayne C Modesto CA Enrolled Agent Suspension 3/15/2004 IndefiniteMorgan Wendy B Scotts Valley CA Attorney Suspension 6/9/2005 IndefiniteMorin Paul G Spencer IN CPA Suspension 9/1/1993 IndefiniteMorinaka Glen Monterey Park CA CPA Suspension 4/26/2010 IndefiniteMorley, II Michael J Springfield PA CPA Suspension 4/11/2006 04/10/2018Morris Scott - Corpus Christi TX CPA Suspension 3/16/2006 09/16/2006Morris James B Butner NC CPA Suspension 11/13/2012 IndefiniteMorrison Amos R Houston TX CPA Disbarred 4/29/1994 IndefiniteMorrison John G Scottsdale AZ Attorney Suspension 1/5/2009 IndefiniteMorrissette Doris G Lowell MA Enrolled Agent Suspension 11/1/2005 IndefiniteMorse Kyle K Bedford TX CPA Suspension 7/22/2005 12/22/2010Moscarello Catherine A Sugar Grove IL Attorney Suspension 11/8/2011 IndefiniteMoseley Christopher P Birmingham AL Attorney Suspension 4/15/2010 IndefiniteMoshell Stuart R Old Brookville NY Attorney Suspension 8/5/2008 Indefinite

Unenrolled Preparer

Moss Steve E Henderson NC CPA Suspension 2/5/2007 11/29/2007Moul David B York PA CPA Suspension 4/29/2008 IndefiniteMpi Afoma M Peoria IL Attorney Suspension 3/30/2005 IndefiniteMueller Erik Howell NJ Attorney Suspension 12/31/2011 IndefiniteMulder James C The Woodlands TX Attorney Suspension 7/25/2018 IndefiniteMullay Carl P Swoyersville PA CPA Suspension 3/18/1998 IndefiniteMullen Richard H Alderwood Manor WA Attorney Suspension 8/11/2011 IndefiniteMulrey Robert M Milton MA CPA Suspension 5/1/2007 IndefiniteMulvahill James P Plymouth MN Attorney Suspension 12/15/2005 IndefiniteMunden Michael R Myrtle Beach SC Attorney Suspension 5/10/2005 IndefiniteMunsiff Mayank - Brairwood NY Attorney Suspension 4/1/2008 IndefiniteMuracco Dominick J Scranton PA Enrolled Agent Suspension 5/5/2014 IndefiniteMuraskin David - New York NY Attorney Disbarred 11/6/1995 IndefiniteMurff David L Houston TX Attorney Suspension 10/11/2011 IndefiniteMurphree Gary M Miami Beach FL Attorney Suspension 7/23/2009 IndefiniteMurphy Patrick W Honolulu HI Attorney Suspension 12/11/2006 IndefiniteMurphy Richard J Osceola IA Attorney Suspension 2/2/2012 IndefiniteMurphy Patrick B Alhambra CA Attorney Suspension 12/20/2004 IndefiniteMurphy John F Wellsboro PA Attorney Suspension 6/28/2007 09/20/2017Murphy Virginia T Laurinburg NC CPA Suspension 11/25/1996 IndefiniteMurphy Thomas L Somers Point NJ Attorney Suspension 10/1/2014 IndefiniteMurr Mark D Houston TX Attorney Suspension 3/18/2005 IndefiniteMurray Maureen E Maugatuck CT Enrolled Agent Suspension 3/1/2004 IndefiniteMurray William R Sacramento CA CPA Suspension 8/10/2010 IndefiniteMurry Michael J Robbinsdale MN CPA Suspension 5/31/2013 IndefiniteMuscio Richard J San Diego CA CPA Suspension 10/17/2003 02/23/2017Musin Howard A Clive IA Enrolled Agent Suspension 11/8/2011 IndefiniteMyers Robert J Fairport Harbor OH CPA Suspension 1/9/2007 07/08/2008Myers William C Winston Salem NC Attorney Suspension 3/7/2008 IndefiniteMyers Lenard T Chesapeake VA CPA Suspension 7/17/2018 IndefiniteMynsberge Richard C Mishawaka IN CPA Suspension 5/1/2005 IndefiniteNadale Richard J Petaluma CA CPA Suspension 6/24/2002 Indefinite

Nadler Herbert - New York NY Enrolled Actuary Suspension 11/1/2004 Indefinite

Nadolny John R Rye NY Attorney Suspension 3/7/2008 IndefiniteNagel Maxine M Renton WA CPA Suspension 3/16/1999 IndefiniteNagy Robert J Charleston SC CPA Suspension 6/1/2007 03/01/2017Napolitano James P Dix Hills NY CPA Suspension 9/23/2008 12/14/2015Nash Bruce - Chicago IL Attorney Suspension 2/22/2006 IndefiniteNasharr Anthony III J Chicago IL Attorney Suspension 6/16/2008 IndefiniteNason George H Franklin TN Attorney Suspension 12/13/2007 IndefiniteNation D. Mark - Clovis NM CPA Suspension 11/25/1996 IndefiniteNavatsyk Donald A Chardon OH Attorney Disbarred 11/5/2010 IndefiniteNaylor Dale C El Cajon CA Enrolled Agent Suspension 11/12/2003 IndefiniteNead Morris J Albion IL Attorney Suspension 7/2/2009 IndefiniteNeal Thomas R Hayward CA CPA Suspension 7/10/2009 IndefiniteNeal Jon C Hales Corners WI CPA Suspension 4/28/2017 IndefiniteNealy Joseph L Sugarland TX Attorney Suspension 5/16/2006 IndefiniteNeary Hugh M Ottumwa IA Attorney Suspension 8/23/2007 IndefiniteNeaves Williams A Elkin NC Attorney Suspension 5/12/2010 IndefiniteNeedle Leonard S West Long Branch NJ Attorney Suspension 2/6/2012 IndefiniteNeel William G St. Louis MO CPA Suspension 3/9/2010 IndefiniteNefsky Melvyn I Los Angeles CA CPA Suspension 6/11/2007 IndefiniteNelson Carole S Chicago IL Enrolled Agent Suspension 8/7/2007 11/13/2008Nelson John A Wilmar MN Attorney Suspension 10/4/2004 IndefiniteNelson Richard L Pasco WA CPA Suspension 2/18/2009 IndefiniteNelson Dewey M Eden Prairie MN Attorney Suspension 1/14/2008 IndefiniteNemec Talisa A Steele ND Attorney Suspension 6/2/2008 IndefiniteNetti, Jr. John E Dubuque IA Attorney Suspension 7/14/2011 IndefiniteNeubauer David K Long Grove IL Enrolled Agent Disbarred 4/14/2009 IndefiniteNeuendorf Louis E Sandwich IL Attorney Suspension 6/11/2007 IndefiniteNewkirk Stephon - Winterville NC CPA Suspension 2/8/2005 07/16/2008Newman Cynthia - Indianapolis IN CPA Disbarred 5/28/1994 10/30/2013Newman Harry J Covington VA CPA Suspension 5/16/1997 Indefinite

Newman Peter R Woodbury NY Attorney Suspension 2/24/1998 IndefiniteNewton Douglas M Fernandina Beach FL CPA Suspension 6/4/2007 IndefiniteNgoyi Paul Dallas TX Attorney Suspension 3/25/2009 IndefiniteNguyen Viet B Houston TX CPA Suspension 4/25/2013 IndefiniteNickel Warren J Tinley Park IL Attorney Suspension 12/20/2004 IndefiniteNietupski John E Springfield MA Enrolled Agent Suspension 10/15/2003 IndefiniteNip Raymond AC Honolulu HI CPA Suspension 3/18/2005 IndefiniteNissenbaum Martin - Brooklyn NY Attorney Suspension 2/25/2010 IndefiniteNissenbaum Susan B Grafton MA Attorney Suspension 2/22/2006 IndefiniteNitschke Peter D Mission Viejo CA Attorney Suspension 12/8/2014 IndefiniteNjie Saloum A Atlanta GA CPA Suspension 11/3/2010 IndefiniteNoble Gregory P Corvallis OR Attorney Suspension 12/1/2005 IndefiniteNoel Robert - Fairfield CA Attorney Suspension 6/28/2007 IndefiniteNoggle John C Greendale WI CPA Suspension 4/28/2016 IndefiniteNomura Edmund Y Phoenix AZ Attorney Suspension 1/9/2006 IndefiniteNoonan Gregory - Norristown PA CPA Disbarred 2/4/2009 IndefiniteNoone Patrick J Frankfort IL CPA Suspension 10/15/2001 04/13/2004Norman Clarence - Brooklyn NY Attorney Suspension 8/3/2006 IndefiniteNorred Michael W Tucson AZ CPA Suspension 6/5/2014 01/23/2018North Gerald D Chicago IL Attorney Suspension 12/20/2004 IndefiniteNoske Joan M Richmond MN Attorney Disbarred 9/7/1996 IndefiniteNowack Joshua Trabuco Canyon CA CPA Suspension 6/19/2018 IndefiniteNunu Abraham N Dearborn Heights MI CPA Suspension 9/17/2008 IndefiniteNurney Christopher J Hatboro PA CPA Suspension 10/22/2007 02/04/2009Nussbaum Jerrold K Annapolis MD Attorney Suspension 4/15/2005 IndefiniteNutt Jeremy C Forth Worth TX Attorney Suspension 4/13/2007 IndefiniteO’Rourke Neil G Cary NC Attorney Suspension 8/5/2008 IndefiniteOberhauser, Jr. Louis B Wayzata MN Attorney Suspension 9/27/2004 IndefiniteO'Brien Colleen D Winter Park FL CPA Censure 10/24/2007 IndefiniteO'Brien Timothy - Newton Center MA Attorney Suspension 11/1/2006 IndefiniteO'Brien Brien P Sioux City IA Attorney Suspension 3/31/2003 IndefiniteO'Brien John J Brooklyn NY Attorney Suspension 5/31/2012 Indefinite

O'Connell Anthony G Revere MA CPA Disbarred 1/5/2005 IndefiniteO'Connor Michael F Falls Church VA CPA Suspension 4/30/2015 IndefiniteOctave Shantel C Pearland TX Attorney Suspension 7/18/2011 IndefiniteO'Dell Kimberly Winslow AR CPA Suspension 1/9/2013 IndefiniteO'Donnell Lawrence - Aurora CA CPA Suspension 8/31/2011 IndefiniteO'Donnell Judith R Westborough MA Attorney Suspension 7/11/2007 IndefiniteO'Driscoll Dennis M Quincy MA Attorney Suspension 3/8/2007 IndefiniteOdunna Okechukwu J Lauderdale Lakes FL Attorney Suspension 9/4/2009 IndefiniteOhendalski Richard A Huntsville TX CPA Suspension 6/18/2008 IndefiniteOhle, III John B Slidell LA CPA Suspension 5/15/2012 IndefiniteO'Keefe Michael E Oak Park CA Attorney Suspension 6/9/2005 IndefiniteO'Keefe Michael H Beaumont TX Attorney Suspension 11/30/2004 IndefiniteO'Laughlin Frederick J Plano TX Attorney Suspension 8/8/2016 IndefiniteOleksy Dennis L Cary IL Enrolled Agent Suspension 8/12/2003 IndefiniteOlin Mitchell J Hollywood FL Attorney Suspension 4/18/2008 IndefiniteOlis Jamie - Chicago IL CPA Suspension 8/26/2008 IndefiniteOliver D B Layton UT Attorney Suspension 6/2/2008 IndefiniteOliver John P Stony Brook NY Attorney Suspension 4/1/2008 IndefiniteOlivieri Robert C Bensalem PA CPA Suspension 2/7/2006 IndefiniteOlsen Edwin C Dallas TX Attorney Suspension 1/22/2010 IndefiniteOlson David E New Port Richey FL Attorney Suspension 12/16/2005 IndefiniteOlson Carl R Phoenix AZ CPA Suspension 12/15/2008 IndefiniteOlszanski Edwin V Park Ridge IL CPA Suspension 6/12/1996 IndefiniteOlton Tina M Momence IL Attorney Suspension 6/16/2008 IndefiniteOmodele Boluwaji - Houston TX CPA Suspension 10/30/2006 IndefiniteOmozee Henry O Woodbridge VA CPA Suspension 8/4/2011 IndefiniteO'Neal Michael E Sacramento CA Attorney Suspension 7/5/2011 IndefiniteOringer Ronald E Flanders NJ CPA Suspension 12/29/1995 IndefiniteOrlando Charles J Annandale NJ CPA Suspension 12/17/2010 IndefiniteOrr William S Kerrville TX CPA Censure 12/4/2007 IndefiniteOrtega Manuel - Santa Ana CA Attorney Suspension 2/2/2012 IndefiniteOsborne Edwin P Morristown TN CPA Suspension 6/10/2013 03/29/2017

O'Shea Joseph G Jackson Heights NY Attorney Suspension 5/8/2006 IndefiniteOsimen Christopher E Odessa FL CPA Suspension 5/29/2012 IndefiniteOsterloh Douglas D Boring OR Attorney Suspension 3/24/2006 IndefiniteOswald Joseph H Cambridge NY Attorney Suspension 4/29/2008 IndefiniteOtto Judith M Tucson AZ Enrolled Agent Disbarred 5/18/1996 IndefiniteOuellette Stephen J Fort Wayne IN Attorney Suspension 10/1/2014 IndefiniteOverboe David A Fargo ND Attorney Suspension 8/1/2008 IndefiniteOvist Roy D Tenino WA CPA Suspension 7/24/2013 IndefiniteOwens Kirk R Cumming GA Attorney Suspension 7/16/2008 IndefiniteOwens Thomas A Arlington TX Attorney Suspension 12/13/2007 IndefiniteOzulumba Michael - Boston MA Attorney Suspension 12/13/2007 IndefinitePacchiana Paul - Naples FL Attorney Suspension 10/9/1996 IndefinitePacheco Ronald H Salinas CA CPA Disbarred 5/26/1994 IndefinitePaco Nathan - Honolulu HI Attorney Suspension 1/7/2011 IndefinitePaczkowski Raymond J Tewsbury MA Attorney Suspension 3/4/2011 IndefinitePaden Betty B Evanston IL Attorney Suspension 8/8/2008 IndefinitePadilla Dwight A Chino Hills CA Enrolled Agent Suspension 4/28/2015 IndefinitePak James J Fullertion CA Attorney/CPA Suspension 1/3/2018 IndefinitePaliotta James M E Syracuse NY CPA Suspension 11/1/2001 IndefinitePalmer Andrew P Norwell MA Attorney Suspension 10/30/2009 IndefinitePalmer Philip B Chubbuck ID Attorney Suspension 5/16/2005 IndefinitePalmieri Vincent Libertyville IL Attorney Suspension 6/19/2018 IndefinitePalmquist Craig S Seattle WA Attorney Suspension 4/21/1998 IndefinitePangburn Bobby E Eagle ID Attorney Suspension 6/27/2008 IndefinitePardue Hobart O Springfield LA Attorney Suspension 9/5/1995 IndefinitePark Hee Y Buena Park CA CPA Suspension 6/18/2014 03/20/2018Park Sun H New York NY Enrolled Agent Suspension 10/31/2012 IndefinitePark Yohan - Dix Hills NY Attorney Suspension 2/10/2009 IndefiniteParker Donald A Benson NC Attorney Suspension 11/6/2006 IndefiniteParker D avid E Buffalo NY Attorney Suspension 3/12/2010 IndefiniteParker Paul Jr R Lynn Haven FL Attorney Suspension 5/5/2008 IndefiniteParker Oscie K Thomasville NC Attorney Suspension 12/15/2005 Indefinite

Parker George K Honolulu HI Attorney Suspension 8/1/2001 IndefiniteParman Jon P Arkansas City KS CPA Suspension 4/1/2009 12/31/2009Parnell Christopher L Greenville SC CPA Suspension 5/1/2008 IndefiniteParra Oscar C Tucson AZ Attorney Suspension 7/14/2011 IndefiniteParrack Jeffrey B Fort Worth TX CPA Suspension 7/1/2010 IndefiniteParrott George M Nashville TN CPA Suspension 4/2/1999 03/17/2016Parsley Jeffrey A Englewood CO Attorney Suspension 7/15/2005 IndefiniteParsons Gary D Chattanooga TN CPA Suspension 2/24/1998 IndefinitePassero Robert M Los Alamitos CA CPA Suspension 7/8/1999 3/28/2006Pate Janet M Broadview NM CPA Suspension 8/15/2006 IndefinitePatrick George A Cheshire CT CPA Suspension 9/9/2002 IndefinitePatterson Douglas W Newburg IN Attorney Suspension 1/17/2007 01/16/2010Patterson Kenneth R Plano TX CPA Suspension 10/19/2005 IndefinitePatterson Carl P Fayetteville NC CPA Suspension 9/19/2008 IndefinitePaul Melvin C Baltimore MD Attorney Suspension 2/23/1994 IndefinitePaulin Michael A Columbia SC CPA Suspension 6/2/2008 IndefinitePavek David D Denver CO Attorney Suspension 8/4/2011 IndefinitePawlak Thomas J Baltimore MD Attorney Suspension 9/29/2009 IndefinitePayne David M Glenwood NJ Attorney Suspension 8/26/2008 IndefinitePazniokas Paul M Norwood MA Attorney Suspension 6/12/2006 IndefinitePearl David S Reisterstown MD Attorney Suspension 9/21/2004 IndefinitePearlman Stephen E Dix Hills NY Attorney Suspension 4/30/2007 IndefinitePeddy Millard Jr C Lafayette LA CPA Suspension 12/17/2008 IndefinitePeer Jameelah - Waimanalo HI Attorney Suspension 4/30/2007 IndefinitePeiss John H Downers Grove IL Attorney Suspension 10/12/2006 IndefinitePellegrini Louis L Framingham IL CPA Suspension 3/31/2001 IndefinitePellegrino Matthew A Springfield MA Attorney Suspension 10/22/2008 IndefinitePelletier Richard A Coventy RI CPA Suspension 1/10/2003 IndefinitePena, Jr. Hilario Nipomo CA CPA Suspension 6/7/2011 IndefinitePence Thomas R Cedar Rapids IA Attorney Suspension 12/15/2005 IndefinitePenn Joel Bradenton FL CPA Suspension 11/3/2015 IndefinitePennington Debra L Lees Summit MO Enrolled Agent Censure 1/29/2007 Indefinite

Pennington Jill J Chevy Chase MD Attorney Suspension 9/9/2005 IndefinitePennoni Lawrence D Spring TX Attorney Suspension 1/1/2008 IndefinitePenta Richard - Hamilton MA CPA Suspension 1/1/2005 IndefinitePeoples Brendan K Ft. Worth TX CPA Suspension 3/15/2005 IndefinitePepper Louis - Great Neck NY Attorney Suspension 1/2/2006 IndefinitePepyne, Jr. Edward W South Deefield MA Attorney Suspension 6/10/2010 IndefinitePeraner Robert A Cambridge MA Enrolled Agent Censure 5/12/2008 IndefinitePereira Lizabeth L Farmington Hills MI Attorney Suspension 9/4/2009 IndefinitePerez Richardo L Cedar Lake IN CPA Suspension 9/10/2007 IndefinitePerkell Mark R South Burlington VT Attorney Suspension 8/1/1996 IndefinitePerkins, Sr. Thomas G Scottsboro AL CPA Suspension 12/1/1993 10/09/2009Perkins, Sr. Gerald B Moscow ID CPA Suspension 6/8/1995 IndefinitePerry Layton M Oklahoma City OK Attorney Disbarred 2/20/1997 IndefinitePerry David W Reading MA Attorney Suspension 4/19/2005 IndefinitePerry Teresa L Evansville IN Attorney Suspension 11/24/2009 IndefinitePerryman James R Montgomery AL CPA Disbarred 10/15/1995 IndefinitePesante Wilfredo Fayetteville GA Attorney Suspension 2/6/2012 IndefinitePeters Stephen K Baton Rouge LA Attorney Suspension 1/4/2008 IndefinitePeterson Stanley - Springfield PA CPA Suspension 8/26/2005 IndefinitePeterson Theodore E Charlotte NC CPA Suspension 11/4/2004 IndefinitePeterson Stacey A Kenna WV CPA Suspension 7/27/2010 IndefinitePetrillo Donald J The Woodlands TX Attorney Disbarred 4/22/2011 IndefinitePetty James E Austin TX CPA Suspension 10/12/2006 IndefinitePezzo John J Highland NY CPA Disbarred 1/17/2014 IndefinitePfaff Robert A Fort Dix NJ CPA Suspension 8/5/2009 IndefinitePham Van L Houston TX Enrolled Agent Suspension 8/6/2001 IndefinitePhelps S. Don - Olympia WA Attorney Suspension 2/4/2005 IndefinitePhilip George Providence RI Attorney Suspension 3/13/2017 IndefinitePhillips Mark A Elm Grove WI Attorney Suspension 12/13/2007 IndefinitePhillips Claudia L Oak Park CA Attorney Suspension 3/9/2006 IndefinitePhillips Travis R Austin TX Attorney Suspension 1/22/2010 IndefinitePhillips John D Albuquerque NM Attorney Suspension 2/2/2006 Indefinite

Phillips Erwin W Scottsdale AZ CPA Suspension 10/10/1995 IndefinitePhillips Richard A Hacienda Heights CA Attorney Suspension 1/5/2009 IndefinitePhillips, II Charles T Bossier City LA Attorney Suspension 2/2/2015 IndefinitePhinney William S Tualatin OR Attorney Suspension 10/15/2015 IndefinitePiccola Ronald J Lexington KY CPA Suspension 8/3/1995 IndefinitePickens Valerie A Seattle WA CPA Suspension 1/1/2003 12/30/2005Picl Frank M Peoria IL Attorney Suspension 4/13/2007 IndefinitePierce Steven J Hollywood FL Attorney Suspension 10/15/1998 IndefinitePikaart, Jr. Edward J N.Branford CT CPA Suspension 4/10/2007 04/09/2008Pilotti Dennis M North White Plains NY CPA Suspension 1/8/2010 IndefinitePinkowski Jerome Swoyersville PA CPA Suspension 10/2/2014 IndefinitePinto Steven W Hasbrouck Heights NJ CPA Suspension 6/24/2016 IndefinitePiotti Wayne H Cortland NY CPA Suspension 7/23/1997 IndefinitePirro Anthony G South Salem NY CPA Suspension 6/26/2002 05/04/2011Pirro, Jr. Albert J Rye NY Attorney Suspension 8/6/2001 IndefinitePlatt Donna J Phoenix AZ Attorney Suspension 5/11/2011 IndefinitePlumb Van - Des Moines IA Attorney Suspension 9/29/2009 IndefinitePodosek Craig T Clayville NY Enrolled Agent Suspension 10/22/2014 IndefinitePofahl Charles F Dallas TX Attorney Suspension 12/18/1995 IndefinitePoff, Jr. Richard - Pelham AL Attorney Suspension 3/22/2011 IndefinitePolidi Richard New York NY Attorney Suspension 2/3/2015 IndefinitePolitis Nicholas J Arcadia CA Attorney Suspension 1/1/2008 12/31/2008Polizzi Angelo J Bloomfield MI Attorney Suspension 2/6/1996 IndefinitePollachek Mark E Califon NJ Enrolled Agent Suspension 8/6/2001 IndefinitePollack Michael B Oceanside NY Attorney Suspension 6/11/1998 IndefinitePomeroy John S Dedham MA Attorney Suspension 6/7/2005 IndefinitePoole Jeffrey G Edmonds WA Attorney Suspension 1/26/2010 IndefinitePope Lisa A Harrodsburg KY Enrolled Agent Suspension 4/1/2011 IndefinitePope Ray P Eglin AFB FL Attorney Suspension 2/23/2001 IndefinitePope Russell W Oxford GA Attorney Suspension 9/22/2008 IndefinitePoppe Thomas V Leawood KS CPA Suspension 4/4/2012 IndefinitePorter Donald E Burleson TX CPA Censure 2/10/2006 Indefinite

Portlock David R Pensacola FL Enrolled Agent Suspension 11/27/2006 03/24/2010Portugal Jorge E San Francisco CA Attorney Suspension 8/8/2008 IndefinitePosin Mitchell L Las Vegas NV Attorney Suspension 7/14/2011 IndefinitePostlewait, Jr. Philip R Parkersburg WV CPA Suspension 2/19/2015 IndefinitePowell Elizabeth R Carthage TX Enrolled Agent Suspension 12/7/2010 IndefinitePowell Louis P Carthage TX Enrolled Agent Suspension 12/7/2010 IndefinitePowell George Jr. E Dahlonega GA Attorney Suspension 12/1/2009 IndefinitePowell James S Lakewood CO Attorney Suspension 10/31/2006 IndefinitePowell, II Everett E Indianapolis IN Attorney Suspension 1/3/2018 IndefinitePowers Alan - Agoura CA CPA Disbarred 7/5/1994 IndefinitePrendergast Sean J Mt. Pleasant SC Attorney Suspension 3/4/2008 IndefinitePrendiville Andrew J Newport Beach CA Attorney Suspension 1/7/2011 IndefinitePreston Donald F Blaine MN CPA Disbarred 4/7/1995 IndefinitePreszler Terry J Richland WA Attorney Suspension 11/14/2011 IndefinitePribble William C Wayzata MN Attorney Suspension 5/1/1996 IndefinitePrice Richard A Oakdale CA CPA Suspension 5/1/2002 02/04/2014Price Padget C Los Angeles CA Attorney Suspension 8/6/2001 IndefinitePrice Peter R West Hampton NY Attorney Suspension 12/13/2011 IndefinitePriest John H Sunnyvale CA CPA Disbarred 4/8/1994 IndefinitePrince Paul W Wickliffe OH CPA Suspension 6/21/2010 IndefiniteProsperi Arnold P Jupiter Island FL Attorney Suspension 11/24/2003 IndefiniteProspero Raymond C Lake Elsinore CA Attorney Suspension 3/5/2015 IndefiniteProzinski Deidre J San Diego CA Attorney Suspension 7/5/2011 IndefinitePrzygoda Deirdre A Freehold NJ Attorney Suspension 4/22/2011 IndefinitePugh William C Wayzata MN Attorney Suspension 6/12/2006 IndefinitePugno Thomas - Rockwood MI Enrolled Agent Censure 6/29/2005 IndefinitePulito James P Phoenix AZ Attorney Suspension 4/6/2005 IndefinitePullin Wendy F San Antonio TX CPA Suspension 9/24/2007 02/22/2014Pullings Retna M Washington DC Attorney Suspension 5/19/2003 IndefinitePurnell Jeffrey A Milwaukee WI Attorney Disbarred 10/4/2010 IndefinitePutman Clinton W Sherman TX CPA Suspension 10/28/2010 IndefinitePutty Glenda S Odessa TX Enrolled Agent Censure 7/8/2003 Indefinite

Pybrum Steven M Santa Barbara CA CPA Suspension 5/8/2013 IndefinitePyburn Richard E Downers Grove IL CPA Suspension 4/9/2007 IndefiniteQuackenbush Gary A San Diego CA CPA Censure 9/2/2005 IndefiniteQuagliata Salvatore - Highland Beach FL Attorney Suspension 9/29/2009 IndefiniteQuann Warren W Rancho Murieta CA Attorney Suspension 3/1/1999 IndefiniteQuatman John J Dayton OH CPA Suspension 11/14/2011 IndefiniteQuesinberry Dana Lea B Morehead KY Attorney Suspension 9/19/2008 IndefiniteQuillen James, Jr. P Freeland MD Attorney Suspension 1/14/2008 IndefiniteQuinn Mary M South Dartmouth MA Attorney Suspension 7/7/2009 IndefiniteRabinowitz Emile - Hopkins MN Enrolled Agent Suspension 2/24/1998 IndefiniteRachele Susan Long Beach CA CPA Suspension 5/6/2010 IndefiniteRadolovich Ferdinand R Louisville KY Attorney Suspension 9/29/2009 IndefiniteRadwick Peter J Seattle WA CPA Suspension 3/10/2003 IndefiniteRafferty Michael F Memphis TN Attorney Disbarred 6/17/2009 IndefiniteRaftery John E Sheboygan WI Attorney Suspension 12/27/2005 IndefiniteRagan Kathryn S Dorchester MA Attorney Suspension 1/14/2008 IndefiniteRagusa Patricia A Spring TX CPA Suspension 9/21/2006 IndefiniteRagusa Sebastian - Cyster Bay NY Attorney Suspension 8/6/2001 IndefiniteRahden Horst R Fort Wayne IN CPA Suspension 10/30/2006 IndefiniteRahman Ernest - Melville NY Enrolled Agent Suspension 7/31/2003 IndefiniteRahn Miriam C Hutchinson MN Enrolled Agent Suspension 6/8/2004 IndefiniteRaimer Russell B Brecksville OH CPA Suspension 7/1/2007 09/14/2009Rainey Esther S Lagrange GA CPA Suspension 4/16/2009 IndefiniteRakov Harris J Mahwah NJ Attorney Suspension 8/1/1996 IndefiniteRalston Ronald G Fairmount GA CPA Suspension 7/18/2005 IndefiniteRambo Byron L Sanford FL Enrolled Agent Suspension 10/24/2006 03/05/2018Ramirez Silverio - Roselle NJ Attorney Suspension 10/8/2004 IndefiniteRamsey Henry A Bertram TX CPA Suspension 12/15/2003 IndefiniteRandall St. Mary L Snohomish WA Attorney Suspension 4/3/2006 IndefiniteRandolph Robert E Denham Springs LA Attorney Suspension 9/9/2005 IndefiniteRanes, III Wesse C Annapolis MD CPA Disbarred 5/1/2004 IndefiniteRanum Karl M Stillwater MN Attorney Suspension 8/6/2001 Indefinite

Rasure Charles, Jr W Scottsdale AZ Attorney Suspension 4/21/2008 IndefiniteRath Dori A Bradenton TX Enrolled Agent Censure 3/9/2004 IndefiniteRather James L Irvine CA Attorney Suspension 1/10/2007 IndefiniteRauch Alan H Des Moines IA Attorney Suspension 8/6/2008 IndefiniteRaymond Robert C Gothenburg NE CPA Suspension 6/10/2010 IndefiniteReagan John - Cortland NY CPA Suspension 6/24/2005 02/05/2007Recchione Louis - Woodcliff Lake NJ Attorney Suspension 12/27/2005 IndefiniteReddick James H Gulf Breeze FL Attorney Suspension 5/4/1994 IndefiniteRedmond Debra L Gifford PA Enrolled Agent Suspension 3/5/2007 IndefiniteReed Michael J Poway CA Attorney Suspension 11/19/2010 IndefiniteReed Trudy N Stockton CA CPA Suspension 9/9/2014 IndefiniteReese Kenneth J Nebraska City NE CPA Suspension 4/15/2004 IndefiniteReeves Zak E Denver CO Enrolled Agent Censure 10/2/2006 IndefiniteReeves Zak E Denver CO Enrolled Agent Suspension 4/14/2008 IndefiniteRegister Billy - Havana FL CPA Suspension 7/10/1998 IndefiniteRehm Aysha - Tulsa OK CPA Suspension 11/25/1996 IndefiniteReich Perry S Jamaica NY Attorney Suspension 6/8/2006 IndefiniteReilly Michael G Council Bluffs IA Attorney Suspension 5/3/2006 IndefiniteReiser Mary Concord CA CPA Suspension 12/10/2014 IndefiniteReiss Irvin L Newton PA CPA Suspension 6/4/1996 IndefiniteReiter Michael - Brooklyn NY Enrolled Agent Censure 11/18/2009 IndefiniteRekuc Raymond Rivervale NJ CPA Suspension 8/1/2014 IndefiniteRelphorde Colin B Homewood IL Attorney Suspension 6/7/2005 IndefiniteRemillard John A Derry NH CPA Suspension 10/10/1995 IndefiniteReplogle David K Newark CA Attorney Suspension 11/8/2011 IndefiniteReskin James A Louisville KY Attorney Suspension 6/17/2011 IndefiniteRetzlaff Gene A Hortonville WI Enrolled Agent Suspension 12/27/2001 IndefiniteReusing, Jr. Matthew J Beaver WV Attorney Suspension 6/9/2011 IndefiniteReyes Ruperto D Placentia CA CPA Suspension 6/10/2003 12/08/2005Reynolds Mark E Avon IN Attorney Suspension 7/1/1996 IndefiniteRezak Donald - Los Angeles CA Attorney Suspension 1/8/2009 IndefiniteRhoades Robert W Livingston NJ Attorney Suspension 6/16/2008 Indefinite

Rhodes Bradley C Aitkin MN Attorney Suspension 4/1/2008 IndefiniteRice Jeffrey B Middleburg VA Attorney Suspension 6/22/1995 IndefiniteRice Jerry V Albuquerque NM CPA Suspension 6/1/1995 IndefiniteRichards James S Sacramento CA Attorney Suspension 6/15/2016 IndefiniteRichardson Jon M Danville IL Attorney Suspension 4/19/2005 IndefiniteRichardson Bruce L Reistertown MD Attorney Suspension 7/15/2005 IndefiniteRichey Michael L CPE Girardeau MO Attorney Suspension 2/11/2005 IndefiniteRichichi Joseph - Stamford CT Attorney Suspension 6/18/2008 IndefiniteRickard, II Michael W Williamsville NY Attorney Suspension 3/4/2011 IndefiniteRiddle Mark S Murfreesboro TN CPA Suspension 12/15/2015 09/27/2016Ridenbaugh Aaron A Cuyahoga Falls OH Attorney Suspension 7/30/2010 IndefiniteRider Lawrence C Boulder CO Attorney Suspension 4/5/2005 IndefiniteRiebesell Harold F Reno NV Attorney Suspension 3/4/2011 IndefiniteRiener Richard - St. Paul MN Attorney Suspension 3/1/2004 IndefiniteRiesenmy David - Joplin MO Attorney Disbarred 10/15/2001 IndefiniteRiggs Patricia A Stockton CA Enrolled Agent Disbarred 4/19/1996 IndefiniteRigler Michael G Gainesville TX CPA Suspension 6/4/1997 IndefiniteRigot Joseph Fort Dix NJ Unenrolled Suspension 6/5/2013 IndefiniteRiley Joseph, Jr H Tucson AZ Attorney Suspension 9/22/2008 IndefiniteRinato Peter M New York NY Attorney Suspension 11/21/2016 IndefiniteRiskowski Patrick T Omaha NE Attorney Suspension 4/30/2007 IndefiniteRitchie Wade III H Odenton MD CPA Suspension 3/1/2008 01/30/2009Ritchie Donald D Milton MA Enrolled Agent Censure 9/3/2003 IndefiniteRivera Eduardo M Torrence CA Attorney Suspension 5/1/2004 10/29/2006Rivera Eduardo M Torrance CA Attorney Suspension 1/10/2007 IndefiniteRivera-Smith Dawn M Brick NJ CPA Suspension 5/30/2006 11/29/2008Rizzo Vincent - Boca Raton FL Enrolled Agent Suspension 6/1/2006 03/07/2011Roach William, Jr - Weston FL Attorney Suspension 9/16/2009 IndefiniteRobbins Ronald E Pittsford VT CPA Suspension 6/24/2006 06/23/2008Roberson James, Jr O Washington DC Attorney Suspension 10/22/2008 04/22/2014Roberson George A Leesburg VA CPA Suspension 1/17/2006 IndefiniteRoberts John A Atlanta GA Attorney Suspension 1/13/2009 05/13/2009

Roberts Dennis C Oklahoma City OK Attorney Suspension 10/27/2003 IndefiniteRoberts Thomas W Winter Park FL CPA Suspension 10/24/2000 IndefiniteRoberts Quinton D Elkridge MD Attorney Suspension 11/28/2006 IndefiniteRoberts Barry G Atlanta GA Attorney Suspension 8/26/2008 IndefiniteRoberts John D Dennis MA Attorney Suspension 5/12/2009 IndefiniteRoberts Vernon A Conyers GA Enrolled Agent Suspension 4/26/2011 IndefiniteRoberts, IV. Walter J Los Angeles CA Attorney Suspension 10/14/2010 IndefiniteRobertson Marvin L Mt. Pleasant SC Attorney Suspension 1/26/2010 IndefiniteRobeznieks John O Palatine II Attorney Suspension 12/15/2005 IndefiniteRobinson Loren K Stewartsville NJ Attorney Suspension 5/12/2010 IndefiniteRobinson Doane D Rapid City SD CPA Suspension 8/4/1998 IndefiniteRobinson Amy - Rolesville NC Attorney Suspension 3/31/2009 IndefiniteRobinson, II Vaughn D Midland TX CPA Suspension 6/19/1997 IndefiniteRobison Jean P Crestview Hills KY CPA Suspension 7/7/2009 02/08/2012Robles Michael A Dallas TX Enrolled Agent Suspension 12/1/2003 12/05/2008Roche Ernest L Pensacola FL CPA Suspension 12/18/2008 IndefiniteRochon Jason B Lafayette LA Attorney Suspension 9/9/2002 IndefiniteRodgers Rick M Singer Island FL Attorney Suspension 9/28/1994 IndefiniteRodriguez Juan C Miami FL CPA Suspension 1/15/2013 IndefiniteRodriguez Stephen A Pasadena CA Attorney Suspension 4/15/2010 IndefiniteRodriguez Gilbert D Temple AZ CPA Suspension 8/6/2008 IndefiniteRogers Mary C Lexington KY CPA Suspension 5/30/2012 IndefiniteRogers Barnett R Orangeburg NY Attorney Suspension 4/15/2009 IndefiniteRogers James M Tulsa OK Attorney Suspension 11/6/2006 IndefiniteRogers Richard H Santa Fe NM Attorney Suspension 5/20/2008 IndefiniteRogers Reginald J Bowie MD Attorney Suspension 6/9/2005 IndefiniteRogers Fred - Mansfiled LA CPA Suspension 3/15/2005 IndefiniteRogers Brian Victoria TX Attorney Suspension 10/12/2016 IndefiniteRomanus Joyce A Silver Spring MD Enrolled Agent Disbarred 1/15/2013 IndefiniteRominger Charles S Ada MI Attorney Suspension 10/25/2013 IndefiniteRondos Steven T Brooklyn NY Attorney Suspension 5/29/2009 IndefiniteRooney Edward F Minneapolis MN Attorney Suspension 6/8/2006 06/17/2011

Rooney Robert F Brentwood TN CPA Disbarred 5/9/1994 IndefiniteRoque Phillip G Baldwin Park CA CPA Suspension 6/10/2013 IndefiniteRosa, Jr. Bernard J So Lake Tahoe CA CPA Suspension 3/30/1995 04/26/2011Rose Robert M Las Vegas NV Attorney Suspension 9/5/1996 IndefiniteRose Shuan H Baltimore MD Attorney Suspension 4/19/2005 IndefiniteRoselli Antonio - Topsfield MA CPA Suspension 10/17/2003 IndefiniteRoseman Eric W Scottsdale AZ CPA Disbarred 8/20/2007 IndefiniteRosenbaum Keith A Trabuco Canyon CA Attorney Suspension 5/25/2016 IndefiniteRosenberg Keith A N. Bethesda MD Attorney Suspension 1/9/2006 IndefiniteRosenberg Jeffrey P Morgan Hill CA Attorney Suspension 8/12/2005 IndefiniteRosenberger David H Dayton OH Enrolled Agent Suspension 10/21/1996 IndefiniteRosenbloom Mark L Chicago IL Attorney Suspension 8/15/2006 08/14/2007Rosenthal Martin - West Hills CA CPA Suspension 9/16/2009 IndefiniteRosile Douglas P Venice FL CPA Suspension 5/29/1996 IndefiniteRosner Ronald I Manahawkin NJ CPA Suspension 12/13/2007 10/22/2008Rosner Robert J South Setauket NY CPA Suspension 11/13/2009 IndefiniteRoss Walter H Charlotte NC CPA Suspension 8/16/2010 IndefiniteRoss Mark J Milan MI Attorney Suspension 4/21/1998 IndefiniteRoss Daniel P Ashtabula OH CPA Suspension 8/6/2001 IndefiniteRoss Walter H Charlotte NC CPA Suspension 8/16/2010 IndefiniteRoss Mark E Detroit MI Attorney Suspension 12/6/2011 IndefiniteRoss Walter H Charlotte NC CPA Suspension 6/7/2011 IndefiniteRoss, Jr. Charles C Dowagic MI CPA Suspension 7/15/2013 IndefiniteRossi Philip D Beaver WV CPA Suspension 11/14/2011 IndefiniteRotenberg Gary A Westland MI CPA Suspension 10/1/1995 IndefiniteRothenberg Steven G Kingston NY Attorney Suspension 3/24/2006 IndefiniteRoupas Dean J Burbank IL Attorney Suspension 3/30/2009 12/10/2014Roux Johnathan M Fair Oaks CA CPA Suspension 11/20/2007 10/30/2013Rowland Mark C Westlake OH CPA Suspension 4/11/2005 IndefiniteRoxbury Linda S Maple Grove MN CPA Suspension 1/3/2008 IndefiniteRoy Lansing J Ponte Vedra Beach FL Attorney Disbarred 6/26/1995 IndefiniteRoy, III William G Lake Mary FL Attorney Suspension 7/25/2018 Indefinite

Rub Lawrence P Glenwood MD CPA Suspension 3/18/2005 IndefiniteRubesh Leland - Gillette WY CPA Suspension 8/1/2005 01/31/2007Rubin Stuart L Coral Springs FL CPA Suspension 12/7/2005 IndefiniteRubin Deborah L Delray Beach FL Attorney Suspension 1/26/2007 IndefiniteRubin Kimball E Beachwood OH CPA Suspension 12/17/2008 03/05/2018Ruchandani Nandita Shelton CT Attorney Suspension 3/13/2017 IndefiniteRuffin-Hudson Linda C St. Louis MO Attorney Suspension 10/12/2006 IndefiniteRuocchio Raymond C Philadelphia PA CPA Disbarred 4/30/2007 03/20/2017Rupert Clarence - Glen Ellyn IL CPA Censure 7/26/2007 IndefiniteRuple Gelia M Vilonia AR CPA Suspension 7/7/1994 IndefiniteRusch Chris M Carlsbad CA Attorney Suspension 10/22/2014 IndefiniteRusk James E Marlborough CT CPA Disbarred 6/26/1995 IndefiniteRussell Phillip D Greenwich CT Attorney Suspension 8/1/2008 10/29/2009Ruth Christopher A Cypress CA CPA Suspension 2/27/2007 08/26/2008Ruther Scott L Shawnee KS Attorney Suspension 1/8/2010 IndefiniteRuud Robert R Moline IL Attorney Suspension 7/8/2008 IndefiniteRwejuna Israel W Fayetteville NC CPA Suspension 10/30/2009 IndefiniteRyan David, III P Coral Gables FL Attorney Suspension 9/16/2009 IndefiniteRyan Jane D Sandy OR CPA Suspension 12/9/2008 IndefiniteRyan, Jr. Bernard F Watertown MA CPA Suspension 9/28/1994 IndefiniteSabatine, III Nicholas R Wind Gap PA Attorney Censure 3/17/2016 IndefiniteSablone, Jr. Francis R Old Lyme CT Attorney Suspension 2/4/2005 IndefiniteSacco John M Pound Ridge NY CPA Suspension 10/15/2006 12/17/2008Sacher Bruce N Lynn MA Attorney Suspension 6/8/2009 IndefiniteSadler Gerald A Houston TX Attorney Suspension 8/1/1996 IndefiniteSaffold Rodger P Cleveland OH CPA Suspension 12/1/2007 01/11/2010Salas Richard Las Vegas NV Attorney Suspension 2/2/2012 IndefiniteSaldana Oscar M Laredo TX CPA Suspension 1/15/2006 IndefiniteSaleem Muhammed East Brunswick NJ Enrolled Agent Suspension 8/14/2014 IndefiniteSalinas Robert J Donna TX Attorney Suspension 5/10/1995 IndefiniteSalisbury Kirk G Lewis Center OH CPA Disbarred 12/31/2009 IndefiniteSalomon Scott A Coral Springs FL Attorney Suspension 8/11/2009 Indefinite

Salver Isaac - Bay Harber Islands FL CPA Suspension 9/19/2005 04/08/2008Sanborn Ronald D Boron CA CPA Suspension 3/13/1995 IndefiniteSanchez Juan R Avon Park FL Enrolled Agent Censure 5/6/2009 IndefiniteSanchez Wayne L Derby KS Attorney Suspension 7/12/2004 IndefiniteSandel Michael W Houston TX Attorney Suspension 3/25/2009 IndefiniteSanders Berta - Hialeah FL CPA Suspension 11/13/2012 IndefiniteSandifer Martha - Boise ID CPA Suspension 10/25/2011 IndefiniteSangarie Mohamed B Derwood MD Enrolled Agent Suspension 5/23/2011 IndefiniteSanger Brett D Oklahoma City OK Attorney Suspension 1/1/2006 IndefiniteSanger Susan L Greenwood Village CO Attorney Suspension 6/28/2007 IndefiniteSansom John M Pensacola FL CPA Suspension 9/7/1993 IndefiniteSante Michael C Auburn Hills MI CPA Suspension 4/4/1994 IndefiniteSavage Charles D Tampa FL Attorney Suspension 3/26/1994 IndefiniteSavoy Cassandra - East Orange NJ Attorney Suspension 11/7/2006 IndefiniteSaylor Mary A Iowa City IA Enrolled Agent Suspension 1/1/2007 02/16/2009Saylors John R Denver CO CPA Suspension 9/18/1995 IndefiniteSayre Charles S Ann Arbor MI CPA Disbarred 1/2/2001 IndefiniteScallon Edwin T Swansea MA Attorney Suspension 4/3/2009 IndefiniteScarpello Joseph R Tustin CA Attorney Suspension 3/8/2005 IndefiniteSchaefer James E St. Louis MO Attorney Suspension 10/12/2006 IndefiniteSchaefer, Esq. Robert J Moorhead MN Attorney Suspension 4/20/2004 IndefiniteSchafer, III Harry J Edmond OK CPA Suspension 9/6/2007 IndefiniteSchaffer Robert J Calverton NY CPA Suspension 10/1/2006 12/04/2007Schaffer Clark D Atlantic Beach FL CPA Suspension 7/27/1999 IndefiniteSchatz Allen E Shorewood WI Attorney Suspension 12/15/2005 IndefiniteSchawe Rudolph B Brenham TX Enrolled Agent Suspension 5/22/2003 12/20/2004Scheller Stephen M Irving TX CPA Suspension 12/15/2006 08/15/2008Scheltema James R Pensacola FL Attorney/CPA Suspension 1/10/2018 IndefiniteSchenck Thomas M Tampa FL CPA Suspension 8/20/2007 IndefiniteScher Robert A Port Washington NY Attorney Suspension 2/15/2006 IndefiniteSchetelich Timothy Scotch Plains NJ CPA Suspension 12/31/2011 Indefinite

Scheve Michael D Baltimore MD CPA Suspension 5/27/2003 IndefiniteSchiller Glenn M Canton OH Attorney Suspension 6/21/2010 IndefiniteSchlabach John J Colbert WA Enrolled Agent Disbarred 7/16/2001 IndefiniteSchlude Richard M Hanover TWP PA Enrolled Agent Suspension 11/19/2003 11/18/2014Schmautz Emil N Clearwater FL CPA Suspension 3/6/2012 IndefiniteSchmeiser Larry - Limon CO Attorney Disbarred 8/1/2000 IndefiniteSchmidt Peter H Boca Raton FL Attorney Suspension 7/23/2009 IndefiniteSchmitt Martha G Minneapolis MN Attorney Suspension 10/12/2006 IndefiniteSchneider Fritz H Laytonville MD Attorney Suspension 1/14/2008 IndefiniteSchneider Eric Kingston NY Attorney Suspension 11/17/2016 IndefiniteSchnieders Joseph A Saint Louis MO Enrolled Agent Suspension 6/1/2004 IndefiniteSchnur Steven W Peachtree Corners GA CPA Suspension 10/6/2015 IndefiniteSchoch, V Arch K High Point NC Attorney Suspension 10/2/2006 IndefiniteSchofield Peter L Spencer MA Attorney Suspension 11/28/2006 IndefiniteScholtzhauer David E Leawood KS CPA Suspension 2/20/2008 IndefiniteSchoppert Thomas K Minot ND Attorney Suspension 6/2/2003 IndefiniteSchorling Douglas D Fresno CA Attorney Suspension 3/9/2006 IndefiniteSchouman James - Milford MI Attorney Suspension 5/16/1997 IndefiniteSchrack James II - Mansfield OH CPA Suspension 10/28/2008 IndefiniteSchroeder Cathy J Eau Claire WI CPA Suspension 2/4/2016 IndefiniteSchubak Steven - Staten Island NY CPA Suspension 1/1/1995 IndefiniteSchuh Arthur L Iron River WI Attorney Suspension 2/5/2008 indefiniteSchulman Gerald L North Hollywood CA CPA Disbarred 5/20/1994 IndefiniteSchulte Eddie, Jr - Midland TX CPA Censure 2/13/2008 IndefiniteSchultz Richard E Lake Elsinore CA Enrolled Agent Suspension 10/21/2015 IndefiniteSchumacher Mary M Dubuque IA Attorney Suspension 4/30/2007 IndefiniteSchwartz Kenneth J West Hills CA Attorney Suspension 11/1/2002 02/28/2006Schwartz Arthur L West Orange NJ Attorney Suspension 4/1/2008 IndefiniteSchwartzbauer Duane M Eagan MN Enrolled Agent Suspension 8/15/1996 IndefiniteSchweitzer Clifford A Aberdeen SD CPA Suspension 4/2/1999 IndefiniteScialdone Claude M Norfolk VA Attorney Suspension 6/2/2008 IndefiniteScott Howard - Miami FL Attorney Suspension 8/15/2006 Indefinite

Scott Richard E Lincoln NE Attorney Suspension 8/4/1998 IndefiniteScott Bertram A Brooklyn NY Attorney Suspension 3/8/2005 IndefiniteScott Robert K Long Beach CA Attorney Suspension 2/17/2010 IndefiniteScott Roger C Snyder NY Attorney Suspension 8/12/2002 IndefiniteScott William S Frederick CO Attorney Suspension 5/21/2009 IndefiniteScott Bridget D Washington NC Enrolled Agent Suspension 1/24/2018 IndefiniteScruggs Richard F Oxford MS Attorney Suspension 12/17/2008 IndefiniteScudder Steven C Centerville OH Attorney Suspension 1/24/2018 IndefiniteSea Bobby G Brooklyn Park MN Attorney Suspension 9/9/2013 IndefiniteSeale Forrest I San Antonio TX CPA Suspension 3/18/1998 IndefiniteSeall William H Dayton OH Attorney Suspension 5/16/1997 IndefiniteSebastian Ruth A Lexington KY Attorney Suspension 4/3/2009 IndefiniteSeeherman Alan - Wynnewood PA CPA Suspension 1/1/2007 04/29/2008Segall Steven M Denver CO Attorney Suspension 7/14/2005 IndefiniteSehnert Fred M Dallas TX CPA Suspension 5/16/1997 IndefiniteSeifert Frank J Birmingham AL CPA Disbarred 1/20/1996 IndefiniteSeitel Loel H Ft. Lauderdale FL Attorney Suspension 3/28/2008 IndefiniteSelzer Paul T Palm Springs CA Attorney Suspension 1/8/2009 IndefiniteSeptowski Charles D Austin TX Attorney Suspension 10/12/2017 IndefiniteSerban Daniel E Roanoke IN Attorney Suspension 4/19/2007 IndefiniteSettles Thomas E Monteagle TN CPA Disbarred 2/7/2008 IndefiniteSexton James, Jr C Las Vegas NV Attorney Suspension 1/28/2008 indefiniteShafer David A Franklin OH CPA Suspension 5/16/1997 IndefiniteShagory Edward J Boston MA Attorney Suspension 12/15/2005 IndefiniteShah Sudhir P Richardson TX CPA Suspension 8/20/2007 IndefiniteShahabdonbali Reza Anaheim CA CPA Suspension 6/18/2014 IndefiniteShaikh Firoz A Melville NY CPA Suspension 9/15/2006 01/12/2016Shambles Joey M Bartlesville OK CPA Suspension 6/21/2010 IndefiniteShang Wade V South San Francisco CA CPA Suspension 12/20/2007 IndefiniteShannon James P Rochester NH Attorney Suspension 10/4/2006 IndefiniteShannon Terrance J Mission Viejo CA Attorney Suspension 10/12/2006 IndefiniteShapiro Richard J Rye Brook NY Attorney Suspension 2/25/2010 02/22/2014

Shapiro Sidney C West Palm Beach FL CPA Suspension 7/1/2006 10/29/2007Shapiro Kenneth S Bala Cynwyd PA CPA Suspension 6/14/2006 IndefiniteShattuck Alan D Rocklin CA CPA Suspension 5/27/2011 IndefiniteShatzen Robert S Beaverton OR Attorney Suspension 6/28/2007 IndefiniteShaver Howard D Leawood KS Attorney Suspension 7/20/2001 IndefiniteShaw Joyce - Hebron KY Enrolled Agent Suspension 4/1/2007 IndefiniteShaw Gary S East Northport NY Attorney Suspension 9/19/2008 IndefiniteShaw-Boatner Deborah - Austin TX CPA Disbarred 9/24/1998 IndefiniteShea Michael P Myrtle Beach SC CPA Suspension 8/6/2001 IndefiniteSheedy Stacy L Indianapolis IN CPA Suspension 1/9/2013 IndefiniteSheehan Jeffrey - Cody WY Attorney Suspension 12/10/2005 12/09/2006Sheehan Thomas J Maggie Valley NC CPA Suspension 5/16/1997 IndefiniteSheehy William J Northville MI Attorney Suspension 7/16/2007 IndefiniteSheffey Ralph - LaCrosse WI Attorney Suspension 3/13/1996 IndefiniteSheiman Alan P Sherman Oaks CA Enrolled Agent Suspension 10/15/2006 09/14/2007Shemin Paul S Bronx NY Attorney Suspension 6/18/2008 IndefiniteShepherd Robert L Fort Lauderdale FL Attorney Suspension 8/10/2010 IndefiniteSherman Scott Sheboygan WI CPA Suspension 5/25/2016 IndefiniteSherman Brent San Diego CA Enrolled Agent Suspension 4/10/2018 IndefiniteShields L. Scott San Diego CA CPA Suspension 10/22/2014 IndefiniteShields Morris R Omaha NE CPA Suspension 3/23/1999 IndefiniteShin Jenny Fairfax Station VA Attorney Suspension 5/5/2015 IndefiniteShipman Keith, Sr. A Reston VA CPA Suspension 10/15/2009 IndefiniteShipps Ra P Anchorage AK Attorney Suspension 10/14/2010 IndefiniteShklar Mark A Chesterfield MO Attorney Suspension 5/12/2009 IndefiniteShoemaker Curtis G Danielsville GA Attorney Suspension 2/18/2008 Indefinite

Shorten Judy - Vacaville CA Enrolled Actuary Suspension 9/1/2005 Indefinite

Shroff Vispi B Canyon Country CA CPA Suspension 4/10/2015 10/12/2016Shultz Ryan K Mitchell NE Attorney Suspension 11/28/2006 IndefiniteShumate Thomas M Racine WI Attorney Suspension 12/1/2008 IndefiniteShuster Robert A Smithtown NY Attorney Suspension 8/15/2008 Indefinite

Shweky Alan J Brooklyn NY Attorney Suspension 5/12/2010 IndefiniteSiciliano Anthony J Springfield MA Attorney Suspension 4/29/2008 IndefiniteSiclen Todd V Clifton NJ Attorney Suspension 3/26/2015 IndefiniteSiegel Herbert L North Port FL CPA Suspension 8/10/2007 01/20/2010Siegel Lawrence P Las Vegas NV Attorney/CPA Suspension 1/3/2018 IndefiniteSiegfried Russell A Memphis TN CPA Suspension 5/1/2009 IndefiniteSiemer Marie E Selma OR CPA Suspension 4/7/2008 IndefiniteSiever Beth F Austin TX Attorney Suspension 3/8/2007 IndefiniteSigrist William C Oceanside CA CPA Suspension 4/1/1994 IndefiniteSilbiger Arnold R Baltimore MD Attorney Censure 3/11/2004 Indefinite

Silva Hesmeregildo V Livermore CA Enrolled Agent Suspension 5/28/2004 Indefinite

Silva Ziolo I City Island NY Attorney Suspension 6/8/2006 IndefiniteSilva David A Oakland CA Attorney Suspension 9/12/2008 IndefiniteSilva Deana M Dorchester MA Attorney Suspension 9/29/2011 IndefiniteSilverman Richard E Fayetteville NY CPA Suspension 8/1/2000 03/30/2004Silverman Bruce S Pleasanton CA Attorney Suspension 8/17/1993 IndefiniteSilverton Ronald R Pacific Palisades CA Attorney Suspension 11/14/2005 IndefiniteSimels Robert M Waccabuc NY Attorney Suspension 8/10/2010 IndefiniteSimmons Neil A Bettendorf IA Enrolled Agent Censure 6/21/2010 IndefiniteSimmons Henry L Greensboro NC CPA Suspension 1/10/2007 IndefiniteSimms William K Brooklyn NY Attorney Suspension 6/21/2006 IndefiniteSimon Harry L Denver CO Attorney Suspension 11/5/2008 05/27/2009Simon Agustin D Newman CA Enrolled Agent Suspension 10/24/2017 IndefiniteSimone Robert F Philadelphia PA Attorney Suspension 2/26/1996 IndefiniteSimons Ronald L Vestal NY CPA Suspension 9/11/2014 IndefiniteSimontacchi Joseph F Morris Plains NJ CPA Suspension 7/1/2006 07/03/2007Simpson James - Elmhurst IL Attorney Disbarred 9/24/2001 IndefiniteSimpson Joseph H Amite LA Attorney Suspension 12/13/2007 IndefiniteSims Thomas G Tonka Bay MN CPA Suspension 7/20/2001 IndefiniteSims Steven R Tyler TX Attorney Suspension 1/23/2009 IndefiniteSims Carvel A Baton Rouge LA Attorney Suspension 4/3/2009 Indefinite

Sims William A Sausalito CA Attorney Suspension 6/9/2004 IndefiniteSims, Jr. Lionel - Houston TX CPA Suspension 11/20/2006 IndefiniteSimuro Valerie T Gardiner NY Attorney Suspension 6/21/2006 IndefiniteSinger Michael G Minnetonka MN Attorney Suspension 3/19/1996 IndefiniteSingleton Jamie E Springfield TN CPA Suspension 3/16/2010 IndefiniteSingleton Stan R Derby KS Attorney Suspension 8/30/2004 IndefiniteSink Richard T Wichita Falls TX CPA Suspension 9/10/2008 IndefiniteSinko Michael - Cherry Hil NJ Attorney Suspension 11/13/2009 IndefiniteSipes Laura A St. Charles MO Attorney Suspension 12/13/2007 IndefiniteSisselman Barry A Temecula CA Attorney Suspension 1/23/2006 IndefiniteSites Michael G North Dartmouth MA Attorney Suspension 5/12/2010 IndefiniteSkouras Peter Jr G Exeter NH Attorney Suspension 6/8/2009 IndefiniteSletten Douglas D Denver CO Attorney Suspension 3/5/2009 IndefiniteSloan Eric R Brighton MI CPA Suspension 3/1/2007 IndefiniteSloan, Jr. Dewey P Sioux City MO Attorney Suspension 9/9/2005 IndefiniteSloop Wayne F Winston-Salem NC CPA Suspension 5/7/1997 IndefiniteSlowiaczek Peter A Lakewood WA Attorney Suspension 10/8/2004 12/18/2017Sluyter Crystal - Cortez CO Attorney Suspension 10/1/2003 IndefiniteSmall Kenneth A McMurray PA CPA Suspension 12/1/2006 03/03/2016Smallwood Teresa L Durham NC Attorney Suspension 11/2/2007 IndefiniteSmercina David C Solon OH CPA Suspension 5/19/2003 IndefiniteSmith Frank L Bushnell FL Attorney Suspension 11/1/2002 10/30/2005Smith Sean M Silver Spring MD Enrolled Agent Suspension 3/16/2004 04/27/2007Smith David B Kettering OH Enrolled Agent Suspension 2/13/2006 09/09/2007Smith Connie Lessburg VA Enrolled Agent Suspension 11/17/2014 IndefiniteSmith Daniel B Garden City NY CPA Suspension 9/18/2006 IndefiniteSmith Flint P Bamberg SC CPA Suspension 7/30/2012 IndefiniteSmith Todd C Escondido CA Attorney Suspension 6/17/2011 IndefiniteSmith Bernard P Marblehead MA Attorney Suspension 4/3/2006 IndefiniteSmith William O Richmond VA Attorney Suspension 7/27/2012 IndefiniteSmith Louis, Jr M Louisville KY Attorney Suspension 8/1/2008 IndefiniteSmith Michael J Wabash IN Attorney Suspension 8/5/2008 Indefinite

Smith Patrick E Columbus OH CPA Suspension 7/6/2011 IndefiniteSmith Roderick E Kansas City MO Attorney Suspension 6/12/2006 IndefiniteSmith Troy A Waxhaw NC Attorney Suspension 6/8/2009 IndefiniteSmith H. Paul - San Antonio TX Attorney Suspension 2/4/2005 IndefiniteSmith Joseph H Avon OH CPA Suspension 10/11/2011 IndefiniteSmith Terry L Texarkana TX CPA Suspension 8/4/2011 IndefiniteSmith Matthew S Denver CO Attorney Suspension 10/12/2006 IndefiniteSmith Victor H Walker MN Attorney Suspension 1/15/2015 IndefiniteSmith Donald T Fort Worth TX Attorney Suspension 11/14/2011 IndefiniteSmith Jason M San Jose CA CPA Suspension 6/19/2018 IndefiniteSmith, III Frank L Bushnell FL Attorney Suspension 4/11/2006 IndefiniteSneathen Lowell D Orange CA CPA Suspension 1/18/2006 IndefiniteSnell Barry A Santa Monica CA CPA Suspension 6/6/2007 IndefiniteSnigur Virginia A Warwick NY Attorney Suspension 8/31/2006 IndefiniteSobel Herbert L Elkins Park PA CPA Suspension 5/4/2005 02/03/2007Sogamosa Carlos A Bellflower CA Enrolled Agent Suspension 5/1/2003 IndefiniteSojcher Stuart H Winchester MA Attorney Suspension 7/3/2007 IndefiniteSokol William H Encino CA CPA Suspension 3/6/2018 IndefiniteSolomon Dorothy M Los Angeles CA Enrolled Agent Suspension 10/7/2003 IndefiniteSolomon Stanely - Brooklyn NY CPA Disbarred 9/4/2007 IndefiniteSolovy Dean E Northbrook IL Attorney Disbarred 7/14/2009 IndefiniteSommer Peter J Baltimore MD Attorney Suspension 6/21/2004 IndefiniteSommers John Smithville MO Attorney Suspension 10/27/2014 IndefiniteSon David - Phoenix AZ Attorney Suspension 5/5/2006 IndefiniteSonibare Nash - St. Paul MN CPA Suspension 6/12/2006 IndefiniteSood Bhupinder S Nashville TN CPA Suspension 6/3/2014 IndefiniteSoonthornchal Boonlomp Berryville VA CPA Suspension 3/3/2015 IndefiniteSorenson Kenneth D Buelton CA CPA Suspension 2/12/2010 IndefiniteSossomon Creighton W Highlands NC Attorney Suspension 8/9/2011 IndefiniteSostarich Mark E South Milwaukee WI Attorney Suspension 5/10/2005 IndefiniteSousa Carlos M Hudson MA Attorney Suspension 8/14/2014 IndefiniteSoutherland Harry L Raeford NC Attorney Suspension 12/10/2004 Indefinite

Souza John C Pocatello ID Attorney Suspension 6/12/2006 IndefiniteSpalsbury, Jr. Clark S Estes Park CO Attorney Suspension 8/12/2005 IndefiniteSpargo Thomas J East Berne NY Attorney Suspension 3/12/2010 IndefiniteSpecht Henry F N. Myrtle Beach SC CPA Suspension 5/1/2005 IndefiniteSpector David L Needham MA Attorney Suspension 6/10/2010 IndefiniteSpeight Harry M Martin TN Attorney Suspension 12/15/2008 IndefiniteSpencer Robert E Wilmington NC Enrolled Agent Suspension 8/11/2004 IndefiniteSpencer George L Palos Heights IL CPA Suspension 10/3/2014 IndefiniteSpicer Emily Laurel DE Enrolled Agent Suspension 11/20/2012 IndefiniteSpiegler Barry I Yonkers NY Attorney Suspension 1/12/2009 IndefiniteSpindler Judith A Omaha NE Attorney Suspension 5/20/2003 IndefiniteSpradling James, II W Bossier City LA Attorney Suspension 1/14/2008 IndefiniteSt.Mary Randall L Snohomish WA Attorney Suspension 4/3/2006 IndefiniteStadtmueller Roger A Sheridan OR CPA Suspension 4/28/2017 IndefiniteStakias Gregory A Greensboro SC CPA Suspension 1/8/2010 IndefiniteStamp James A Norton OH CPA Suspension 10/28/2008 IndefiniteStanbery, Jr. Charles E East Ridge TN Attorney Suspension 10/28/2010 IndefiniteStancukas Stanley J Fort Worth TX CPA Suspension 7/1/2007 03/31/2008Stanny Gertrude M South Lyon MI Enrolled Agent Suspension 3/1/2004 IndefiniteStanton Roy B Pasadena TX Attorney Suspension 1/1/2008 IndefiniteStapleton Gary D Milwaukie OR CPA Suspension 1/22/2010 IndefiniteStarr Kenneth I Otisville NY CPA Suspension 12/31/2011 IndefiniteStarr Melanie M Hickory NC CPA Suspension 6/19/2018 IndefiniteStaten Jacqueline - Carson CA Attorney Suspension 6/7/2010 IndefiniteStaver Peter J Southgate MI Attorney Censure 11/6/2007 IndefiniteStec Albert U Crown Point IN CPA Suspension 5/16/1997 IndefiniteSteele Regina D San Diego CA Attorney Suspension 12/28/2006 IndefiniteSteelman Thomas, Sr W Blue Springs MD CPA Suspension 1/14/2008 IndefiniteSteffes Richard Beaver Dam WI Attorney Suspension 12/6/2017 IndefiniteStein Jerold A Alpharetta GA CPA Suspension 8/1/2007 IndefiniteSteinberg Andrew M Woodbridge VA Attorney Suspension 1/24/2008 IndefiniteSteiner Robert A Hercules CA CPA Suspension 10/23/2009 Indefinite

Stenger Jeanne P Temecula CA Attorney Suspension 11/28/2006 IndefiniteStepovich Michael A Fairbanks AK Attorney Suspension 1/10/2007 IndefiniteStern Samuel L Minnetonka MN Attorney Suspension 11/19/2003 IndefiniteStern Gary F Baltimore MD Attorney Suspension 10/18/2012 IndefiniteStevens William E Omaha NE CPA Censure 2/13/2004 IndefiniteStevenson Albert D Olive Branch MS CPA Suspension 6/28/2007 IndefiniteStewart Kimberly - Overland Park KS CPA Suspension 12/15/2008 IndefiniteStewart Charles G Oakley KS Attorney Suspension 9/19/2008 IndefiniteStilley Oscar A Forrest City AR Attorney Suspension 9/10/2010 IndefiniteStivers Charles M Manchester KY CPA Suspension 10/5/2017 IndefiniteStockton Rick A San Diego CA CPA Suspension 1/5/2009 indefiniteStojanov Dragan - Plymouth MI Enrolled Agent Suspension 3/13/1996 IndefiniteStolar Leonard U Miami FL Attorney Suspension 9/16/2009 IndefiniteStone Joseph F Simi Valley CA Attorney Suspension 6/24/2008 IndefiniteStone Jerry W Austin TX Attorney Suspension 6/12/2006 IndefiniteStover Alfred B Platte City MO Attorney Suspension 9/29/2011 IndefiniteStover Kathy A Topeka KS Attorney Suspension 7/29/2005 IndefiniteStradone Mark A Edmond OK CPA Suspension 3/24/1999 IndefiniteStraub F. Scott - Jonesboro AR Attorney Suspension 5/12/2009 IndefiniteStrickland William M Gainesville GA CPA Censure 6/20/2013 IndefiniteStrickland Beverly A Crawfordville FL Enrolled Agent Suspension 3/23/2009 IndefiniteStrickland William M Gainesville GA CPA Censure 5/19/2016 IndefiniteStringham Richard G Saint Charles MO CPA Suspension 7/8/1999 IndefiniteStrunk Bonnie - Syracuse NY Attorney Suspension 9/20/2010 IndefiniteStudebaker Steven - Ashville NC CPA Suspension 4/1/1994 IndefiniteStukes Donald A White Plains NY CPA Suspension 5/13/2004 IndefiniteStyles Michael L Wichita Falls TX CPA Suspension 10/14/2016 IndefiniteStyvaert Richard - San Diego CA CPA Disbarred 7/5/1996 IndefiniteSuckling John R San Marcos CA Attorney Suspension 4/6/2005 IndefiniteSuen Ming Y San Francisco CA Enrolled Agent Suspension 6/3/2003 01/14/2008Sughrua Thomas P Seattle WA Attorney Suspension 1/26/2010 IndefiniteSuits Jennifer K St. Louis MO Attorney Disbarred 7/1/2009 Indefinite

Sukenik Martin - Kew Gardens NY Attorney Suspension 11/1/2006 IndefiniteSulkoske, Jr. Edward B Butler PA Enrolled Agent Disbarred 8/18/2013 IndefiniteSullivan Joseph O Warwick NY Attorney Suspension 12/13/2007 IndefiniteSullivan Brian B Scituate MA Attorney Suspension 3/25/2011 IndefiniteSullivan William, Jr P Ithaca NY Attorney Suspension 8/26/2008 IndefiniteSun Alexander F Arcadia CA Attorney Suspension 3/9/2010 IndefiniteSundby Elizabeth J Fargo ND Attorney Suspension 1/3/2008 IndefiniteSunderland Brian J Gresham OR Attorney Suspension 12/14/2009 IndefiniteSurette, III. J. Edward - Wakefield MA Attorney Suspension 11/5/2010 IndefiniteSusman Warren I New York NY Attorney Suspension 5/8/2006 IndefiniteSussman I. Harvey - New Providence NJ CPA Suspension 6/10/1994 IndefiniteSutton Elbert L Lake Ozark MO CPA Suspension 6/30/2009 IndefiniteSwaney Natalie M Sarasota FL CPA Suspension 7/27/2010 IndefiniteSwank Lynn M Jonesboro GA Attorney Suspension 4/26/2011 IndefiniteSwanson Richard - West Chicago IL CPA Suspension 10/12/2006 IndefiniteSwanson Todd-Ellis - Greenville SC CPA Suspension 1/20/2007 IndefiniteSwantz, Jr. Henry E San Diego CA Enrolled Agent Suspension 4/6/2004 05/15/2012Swartzlander Jeffrey C San Diego CA Attorney Suspension 5/27/2009 IndefiniteSweetman Debra A Fort Collins CO Attorney Suspension 4/17/2009 IndefiniteSwensen Michael F Long Lake MN Attorney Suspension 4/29/2008 IndefiniteSwindell Lewis H Avondale AZ Attorney Suspension 3/18/2005 IndefiniteSwistak Anthony - Adams MA Enrolled Agent Suspension 12/6/2006 IndefiniteSwitzer William, Jr L Omaha NE Attorney Suspension 11/4/2008 IndefiniteSykes, III Bernard G Riviera Beach FL Attorney Suspension 4/19/2005 IndefiniteSylver Peter T E. Longmeadow MA Attorney Suspension 11/21/2006 IndefiniteSzaro Stanley J New York NY Attorney Suspension 12/27/2005 IndefiniteSzarwark Ernest J Nashville TN Attorney Suspension 8/4/1998 IndefiniteSzegda Michael A Old Tappan NJ Attorney Suspension 12/13/2007 IndefiniteSzer Steven - Fort Mill SC CPA Suspension 5/3/2005 IndefiniteSzerencsits, Jr. Joseph Northampton PA CPA Suspension 4/30/2015 IndefiniteSzwyd Edward R Housatonic MA CPA Suspension 7/16/2007 10/30/2013Taber Daniel P Minneapolis MN Attorney Suspension 6/8/2009 Indefinite

Taggart Lawrence W El Cajon CA Attorney Suspension 3/7/2007 IndefiniteTallon Melissa H Mandeville LA Attorney Suspension 2/3/2012 IndefiniteTamagani James, Jr E Wakefield MA Attorney Suspension 8/5/2008 IndefiniteTankus Lawrence J Villa Park IL Attorney Suspension 4/27/2006 01/26/2007Tanner Martin - Salt Lake City UT Attorney Suspension 10/8/2004 IndefiniteTanner Fred L Bowling Green KY Attorney Suspension 4/19/2005 IndefiniteTannous George - Lompoc CA Enrolled Agent Suspension 11/13/2012 IndefiniteTapp John S Hot Springs AR Attorney Disbarred 8/8/1994 IndefiniteTarantur Dale - Glenview IL CPA Suspension 6/15/2004 IndefiniteTassoni James D W. Bloomfield MI CPA Suspension 3/1/2008 07/15/2013Tatman Elizabeth A Mission Viejo CA CPA Suspension 8/6/2001 IndefiniteTatum Louis M Natchez MS CPA Suspension 1/21/2008 indefiniteTaves Joseph G Provincetwon MA CPA Suspension 11/15/2006 IndefiniteTavon Robert - Bronxville NY Attorney Suspension 1/4/2008 IndefiniteTaylor Linda W Las Vegas NV CPA Suspension 8/15/2007 IndefiniteTaylor George - Springfield IL Attorney Suspension 4/21/1998 IndefiniteTaylor John G Lincoln NE Attorney Suspension 7/11/2007 IndefiniteTaylor Donald J Sequim WA CPA Suspension 3/15/1999 IndefiniteTaylor David L Branson MO Attorney Suspension 11/5/2010 IndefiniteTaylor Murray E Houston TX CPA Suspension 8/6/2001 IndefiniteTaylor, Jr. Earle S Bangor ME Attorney Suspension 6/12/2006 IndefiniteTeague Denis T Middlebury VT Attorney Suspension 12/8/2014 IndefiniteTedder Garold J Bakersfield CA CPA Disbarred 9/25/2012 IndefiniteTehin, Jr. Nikolai - San Francisco CA Attorney Suspension 1/25/2005 IndefiniteTempleton Robert L Ashland KY Attorney Suspension 3/8/2005 IndefiniteTenzer James L East Meadow NY Attorney Suspension 2/4/2003 06/26/2008Teske David S Seattle WA Attorney Suspension 3/18/2005 IndefiniteTessitore William F Saratoga Springs NY Attorney Suspension 1/12/2009 IndefiniteTewolde Benyam Las Vegas NV Unenrolled Disbarred 12/18/2012 IndefiniteTheiler Roland J Webster WI Attorney Suspension 2/14/2017 IndefiniteTheriault Michael J Bel Air MD Attorney Suspension 4/3/2006 IndefiniteThomas David L Marquette MI CPA Suspension 8/1/1994 10/28/2010

Thomas Robert L Port Tobacco MD Enrolled Agent Suspension 10/22/2008 IndefiniteThomas Robert C Hinsdale IL Attorney Suspension 2/22/2006 IndefiniteThomas Scott C Parker CO Attorney Suspension 6/11/2007 IndefiniteThomas Kenneth A Farmers Branch TX Attorney Suspension 10/12/2006 IndefiniteThomas Robert C Natchitoches LA Attorney Suspension 9/21/2004 IndefiniteThomason Frank J Early TX CPA Disbarred 6/30/2009 IndefiniteThompson John F Leavenworth KS Attorney Suspension 12/1/2007 indefiniteThompson Gary R Pompton Plains NJ Attorney Suspension 9/21/2010 IndefiniteThomsen Neil Chula Vista CA Enrolled Agent Suspension 5/8/2014 IndefiniteThorndike Thomas W Milford CT RTRP Suspension 8/23/2013 IndefiniteThornton John L Fayetteville AR CPA Disbarred 6/21/2001 IndefiniteThornton, Jr. Kenneth W Charlotte NC Attorney Suspension 5/16/1997 IndefiniteThurson Terence N Jacksonville FL CPA Suspension 3/15/1999 IndefiniteTicen Mark Burlington IN CPA Suspension 6/20/2013 IndefiniteTidmore J. Todd - Addison TX CPA Suspension 3/15/2005 IndefiniteTilker Robert - Vienna VA CPA Suspension 2/24/1998 IndefiniteTilton, Jr. George H Denver CO Attorney Suspension 8/12/2005 IndefiniteTiongson Anthony A Cerritos CA CPA Suspension 3/31/2013 IndefiniteTipler James H Mary Esther FL Attorney Suspension 9/4/2009 IndefiniteTippin James W Leawood KS Attorney Suspension 2/4/1994 IndefiniteTodd Mayumi O Miami FL CPA Suspension 7/17/2009 02/14/2014Todd Debra R Leander TX Enrolled Agent Suspension 8/30/2004 IndefiniteTodd Kenneth - Tulsa OK Attorney Suspension 11/4/1998 IndefiniteTodd Donald J South Holland IL CPA Suspension 6/11/2007 IndefiniteTokars Fredric - Atlanta GA Attorney Suspension 12/29/1995 IndefiniteTolbert James L Los Angeles CA Attorney Suspension 11/8/2006 IndefiniteTomasa Ryan H Honolulu HI Attorney Suspension 10/12/2006 IndefiniteTomasulo Maria V Wantagh NY CPA Suspension 8/7/2006 10/16/2007Tompkins Thomas M Chickasaw AL CPA Suspension 11/4/2004 IndefiniteToms James H Hendersonville NC Attorney Suspension 2/24/1998 IndefiniteTomsha-Miguel Susan R Atwater CA Enrolled Agent Disbarred 2/8/2011 IndefiniteTonelli Gay L Leesburg VA Attorney Suspension 5/20/2008 Indefinite

Tooke S. Judd J Shreveport LA Attorney Suspension 5/3/2006 IndefiniteTooke S. Judd - Shreveport LA Attorney Suspension 5/3/2006 IndefiniteTourin Mark - Pembroke Pines FL CPA Suspension 10/15/2006 05/22/2008Tousey Robert R Ellicott City MD Attorney Suspension 12/15/2005 IndefiniteTow Marc R Newport Beach CA Attorney Suspension 4/1/2007 IndefiniteTracia Douglas F Framingham MA Attorney Suspension 5/6/2015 IndefiniteTranski Donald E Michigan City IN Attorney Suspension 7/14/1993 IndefiniteTravis Jeffrey B Vernon Hills IL CPA Suspension 2/19/2015 IndefiniteTreadway Robert L Lexington KY Attorney Suspension 4/29/2008 IndefiniteTriplett Austin H Homewood IL Attorney Suspension 12/11/2006 IndefiniteTritt Raymond T Jackson TN CPA Disbarred 10/6/1995 IndefiniteTroese Stephen J Minersville PA Attorney Suspension 9/10/2012 IndefiniteTroese, Jr. Henry A Clarion PA Enrolled Agent Suspension 6/22/2006 06/25/2007Tropsa Donna - Stamford CT Attorney Disbarred 1/20/1996 IndefiniteTruex Anthony - Port Hueneme CA CPA Suspension 8/6/2001 IndefiniteTsai Stephen Bridgewater NJ Attorney Suspension 7/22/2011 IndefiniteTsehaye Semere Saint Louis MO Unenrolled Censure 6/17/2013 IndefiniteTselepis John - Jarrettsville MD CPA Suspension 9/5/2007 IndefiniteTuck III Joe G Austin TX Attorney Disbarred 4/29/1994 IndefiniteTucker Ray M McDonough GA Attorney Disbarred 2/6/1994 IndefiniteTucker Gary S Highland Park IL Attorney Suspension 7/14/2008 IndefiniteTulli Anthony Mandeville LA CPA Suspension 1/6/2014 IndefiniteTullis Rodman C Spartanburg SC Attorney Suspension 6/2/2008 IndefiniteTunney John A Freehold NJ Attorney Suspension 12/15/2005 IndefiniteTuohey Seamus - New York NY Attorney Suspension 10/15/1998 IndefiniteTurbeville Mary A Geyserville CA Enrolled Agent Suspension 11/16/2007 02/11/2009Turek, Jr. Carl E Annapolis MD Attorney Suspension 7/1/2005 IndefiniteTurley, III Ralph H Murfreesboro TN CPA Suspension 4/16/2009 07/06/2011Turner Mark A Cincinnati OH CPA Censure 3/1/2004 IndefiniteTurner John S Paradise CA Enrolled Agent Disbarred 6/15/2007 IndefiniteTurner D. Scott - Mooresville NC Attorney Suspension 7/11/2007 IndefiniteTurner Terril A Atlanta GA Attorney Suspension 1/29/2008 indefinite

Turner Haiden W Farmers Branch TX CPA Suspension 9/27/2004 IndefiniteTurner Max - Las Vegas NV Attorney Suspension 5/3/2005 IndefiniteTurner Charles L Louisville KY Attorney Suspension 5/16/1997 Indefinite

Turner Michael I San Diego CA Injunction 4/29/2014 Indefinite

Turynowicz Steven T New Hartford NY CPA Suspension 12/16/2013 IndefiniteTutino Philip R East Hampton NY CPA Suspension 8/1/2007 07/08/2008Tuttle Wallace H Traverse City MI Attorney Disbarred 3/10/2011 IndefiniteTuttle Heidi J Unionville CT Attorney Suspension 9/27/2004 IndefiniteTyler F. Clayton - Minneapolis MN Attorney Suspension 9/1/1993 IndefiniteTyler James III B Georgetown DE Attorney Suspension 4/21/2008 IndefiniteTyler, Jr. Earle S Bangor ME Attorney Suspension 6/12/2006 IndefiniteUcherek David M Urbana IL Attorney Suspension 1/5/2009 IndefiniteUdo John - Randolph MA Attorney Suspension 1/12/2009 IndefiniteUdo Enyinnaya Glenn Dale MD CPA Suspension 3/22/2017 IndefiniteUhl Christopher M Southborough MA Attorney Suspension 7/31/2012 IndefiniteUlbrich David L Woodland Hills CA CPA Suspension 1/10/2007 IndefiniteUng Rathana Coto De Caza CA Enrolled Agent Suspension 8/22/2014 IndefiniteUtterback Thomas M Chesterfield MO Attorney Suspension 8/6/2001 IndefiniteVago David Staten Island NY CPA Suspension 12/31/2011 IndefiniteValadez Librado R San Antonio TX CPA Suspension 1/9/2006 IndefiniteValdes Alfredo - West New York NJ CPA Suspension 5/21/2003 IndefiniteValdez, II Arthur - Las Cruces NM CPA Suspension 10/19/2004 IndefiniteVan De Warker John Boynton Beach FL CPA Suspension 5/12/2016 IndefiniteVan Siclen Todd Clifton NJ Attorney Suspension 3/26/2015 IndefiniteVan Vlymen Neal - Anaheim CA CPA Suspension 11/1/1996 IndefiniteVanLoan Jonathan A Philadelphia PA Attorney Suspension 8/27/1996 IndefiniteVanriper Philip E Binghamton NY Attorney Suspension 6/21/2006 IndefiniteVardaman Hugh M Anniston AL Attorney Suspension 12/19/1994 IndefiniteVarriano Richard D Fargo ND Attorney Suspension 12/9/2008 IndefiniteVarriano Richard D Fargo ND Attorney Suspension 1/12/2009 IndefiniteVaske Lawrence E Elk River MN CPA Suspension 5/1/1995 Indefinite

Unenrolled Preparer

Vaughn James A Albuquerque NM CPA Suspension 10/1/2002 09/29/2004Vaughn Robert, Jr M Oklahoma City OK Attorney Suspension 4/1/2008 IndefiniteVaughn James A Albuquerque NM CPA Suspension 1/10/2017 IndefiniteVazquez Sonya M Port Orchard WA CPA Suspension 12/1/2006 05/10/2012Veen Steven C Downey CA CPA Suspension 3/9/2009 IndefiniteVelasquez Felix - Laredo TX CPA Censure 9/2/2005 IndefiniteVelella Guy J Bronx NY Attorney Suspension 1/10/2005 IndefiniteVendetti Murray K Bonner Springs KS CPA Suspension 1/7/2008 IndefiniteVenuti John J Harwood MD Attorney Suspension 4/10/2012 IndefiniteVera Jorge J Downers Grove IL Attorney Suspension 8/8/2008 IndefiniteVeres Robert D Phoenix AZ CPA Suspension 11/14/2005 IndefiniteVernoia Douglas - Medford NY CPA Suspension 9/17/2008 IndefiniteVickers Brenda J Weatherford TX Attorney Suspension 6/4/2009 IndefiniteViener Ira S Fort Lee NJ CPA Suspension 8/1/2006 IndefiniteVietinghoff Kurt - Northbrook IL CPA Censure 1/14/2008 IndefiniteVigliotti Anthony J East Haven CT Enrolled Agent Censure 9/12/2006 IndefiniteVillarreal Richardo - Houston TX Enrolled Agent Censure 9/24/2007 IndefiniteVirdone Peter P Kailua HI CPA Suspension 11/30/2004 IndefiniteViscito Leonard - Springfield MA CPA Suspension 8/1/2008 IndefiniteVlymen Neal V San Diego CA CPA Suspension 11/1/1996 IndefiniteVoccola Edward R Boston MA Attorney Suspension 10/18/2002 IndefiniteVogel Garrett - Dallas TX CPA Suspension 9/13/2005 IndefiniteVogelei George - Novato CA Attorney Suspension 3/20/1996 IndefiniteVolstad Paul S Plymouth MN CPA Censure 8/18/2005 IndefiniteVolstad Paul S Plymouth MN CPA Suspension 8/10/2011 IndefiniteVoss Patrick W Metairie LA CPA Suspension 10/29/2007 IndefiniteVoss Richard W Rhinelander WI Attorney Suspension 10/22/2014 IndefiniteVourderis Dennis E Staten Island NY Attorney Suspension 5/20/2008 IndefiniteWaage Scott A San Diego CA Attorney Suspension 4/17/2013 IndefiniteWachs Melvin G Baltimore MD Attorney Suspension 8/3/1995 IndefiniteWade Jeffrey L Louisville KY Attorney Suspension 12/15/2005 IndefiniteWagar, Jr. John E Lafayette LA Attorney Suspension 11/9/2004 Indefinite

Waggle Stephen L Los Banos CA CPA Suspension 5/24/2007 IndefiniteWagner Albert J Marco Island FL CPA Suspension 2/1/2005 07/31/2005Wagner Richard E Spencerport NY Enrolled Agent Suspension 10/15/1998 IndefiniteWahl Roger W Martinez GA CPA Suspension 3/1/1996 IndefiniteWahl-Taylor Kimberly L Council Bluffs IA Attorney Suspension 10/4/2004 IndefiniteWalburg Douglas D Mahtomed MN CPA Suspension 12/18/1995 IndefiniteWaldo-Grant Barbara A Grand Rapids MI Enrolled Agent Suspension 11/1/2003 Indefinite

Waldron James A NJ Attorney Suspension 4/29/2008 Indefinite

Walker Lorna M Seattle WA Enrolled Agent Disbarred 1/18/2013 IndefiniteWalker Andrew J Bristow VA CPA Suspension 12/14/2009 IndefiniteWalker Scott N Fort Collins CO Attorney Suspension 8/25/2011 IndefiniteWalker Frank O Bay City TX CPA Suspension 3/8/2005 IndefiniteWalker-Lanier Betty Tifton GA Attorney Suspension 3/25/2011 IndefiniteWallen David G Beckley WV CPA Suspension 6/15/2007 07/13/2010Wallin Hans - Argusville ND Attorney Suspension 7/20/2001 IndefiniteWalser Vicki L Valencia CA Attorney Suspension 1/20/2006 IndefiniteWalsh John C Silver Spring MD CPA Suspension 5/29/1996 IndefiniteWalsh Edward J Charlestown WV CPA Suspension 5/12/2016 IndefiniteWalters Michelle R Athens WI ERPA Suspension 3/19/2015 IndefiniteWalton Lewis R Brighton MI CPA Suspension 5/29/1996 IndefiniteWaples Alan N Burlington IA Attorney Suspension 10/6/2004 IndefiniteWard Thomas R St. Louis Park MN Attorney Suspension 9/13/2007 11/05/2010Ward Lafe P Williamson WV Attorney Suspension 6/2/2008 IndefiniteWare Dion C Glendale AZ Attorney Suspension 9/22/2008 IndefiniteWare Ulysses T Norcross GA Attorney Suspension 2/23/2009 Indefinite

Warren Silford M Queens NY Suspension 6/25/2014 10/18/2016

Warter John C South Bend IN Attorney Suspension 3/8/1996 IndefiniteWashington Shawn - Riverside CA CPA Suspension 12/18/2009 IndefiniteWasilowski Ronald - Natrona Heights PA CPA Suspension 7/21/2006 07/20/2011Wasson Curtis G Spokane WA Enrolled Agent Suspension 5/18/2012 Indefinite

Cape May Court House

CPA/Enrolled Agent

Waters Connie S Lawton OK Enrolled Agent Suspension 11/1/2004 03/13/2009Waters Richard W Smithfield UT CPA Suspension 4/11/2006 IndefiniteWatkins David E Shelbyville IN Enrolled Agent Suspension 9/1/2005 12/06/2012Watkins Brian R Lincoln NE Attorney Suspension 8/4/1998 IndefiniteWatson Hilda G Elm City NC CPA Suspension 4/3/2009 IndefiniteWatson Martin K St. Petersburg FL Attorney Suspension 3/21/2008 IndefiniteWatson Robert J San Jose CA CPA Suspension 12/8/2014 IndefiniteWatson Carlos D Charlotte NC Attorney Suspension 6/19/2018 IndefiniteWattoff Matthew P Hyde Park NY Attorney Suspension 8/14/2014 IndefiniteWavro Richard H Houston TX CPA Suspension 5/13/1994 IndefiniteWeaver Terring M Clarksburg WV CPA Suspension 6/8/2006 IndefiniteWebb Norman R Daphne AL CPA Suspension 10/16/2006 IndefiniteWebb James E Nashville TN CPA Suspension 10/16/2007 IndefiniteWebb Daniel F Milwaukee WI Attorney Suspension 1/9/2006 IndefiniteWebster Arthur D Salisbury MD Attorney Suspension 4/29/2008 IndefiniteWeed David S Nashville TN Attorney Suspension 1/22/2010 IndefiniteWeeks George K Panama City FL Attorney Suspension 6/18/2012 IndefiniteWeeks Herbert H Mobile AL CPA Suspension 1/24/1995 IndefiniteWei Ling San Jose CA Enrolled Agent Suspension 8/18/2016 09/21/2017Weinberger Barrett N Miami FL Attorney Suspension 3/15/1999 IndefiniteWeiner Joel R Martinsville NJ Attorney Suspension 10/13/2009 IndefiniteWeiner Alan S Rockville MD Attorney Suspension 11/30/2004 IndefiniteWeinrauch Aaron D Pikesville MD Attorney Suspension 11/4/2008 IndefiniteWeinstein Brett Audubon PA Attorney Suspension 11/17/2014 IndefiniteWeisenfeld Joseph J Key Biscayne FL Attorney Suspension 8/24/2009 IndefiniteWeisgerber Robert G Black Mountain NC Attorney Suspension 2/2/1995 IndefiniteWeiss Ira - Pittsburgh PA Attorney Censure 11/29/2007 IndefiniteWeiss Randy A Potomac MD Attorney Suspension 8/23/2007 IndefiniteWeit, Jr. John V Homewood IL Attorney Suspension 2/22/2006 IndefiniteWelch Frank G Stamford CT CPA Suspension 1/31/2003 01/29/2006Welch Lance D Aurora MO CPA Suspension 1/14/2008 IndefiniteWelch Lawrence A Greenville TN Attorney Suspension 12/9/2008 Indefinite

Wellbery William J Deerfield Beach FL CPA Suspension 10/12/2006 10/11/2008Welshans Michael L Martinsburg WV CPA Suspension 5/8/1995 IndefiniteWelti Robert C Ripley OH CPA Suspension 8/14/2012 IndefiniteWendekier Raymond J Patton PA Attorney Suspension 12/21/2006 IndefiniteWentz Debora B Newton NC CPA Suspension 4/19/2007 11/01/2010Wentzel Gerald L Bloomingdale IL CPA Suspension 4/14/2005 IndefiniteWerner Robert J Grand Meadow MN CPA Suspension 1/28/1994 IndefiniteWernick Sheldon - W. Orange NJ Enrolled Agent Suspension 3/19/1998 IndefiniteWertis Richard L Garden City NY Attorney Suspension 12/10/2004 IndefiniteWest Clifton C Fayetteville NC Attorney Suspension 6/8/2006 IndefiniteWest Brian G Brooklandville MD Attorney Suspension 1/8/2010 IndefiniteWester Joseph M Albany GA CPA Suspension 5/19/2003 IndefiniteWhaley Daniel P Hood CA Attorney Suspension 8/31/2006 IndefiniteWhalley Christopher J Ellsworth NH Attorney Disbarred 7/28/2002 IndefiniteWhalley Lester - Yorba Linda GA Attorney Suspension 4/27/2005 IndefiniteWheatley Jay D Boca Raton FL Attorney Suspension 9/19/2005 IndefiniteWheatley-Clark Sheila R Houston TX CPA Suspension 3/8/2007 IndefiniteWhiddon Edward L Houston TX CPA Suspension 8/23/2007 IndefiniteWhitaker Paul M Albany NY Attorney Suspension 2/4/2005 IndefiniteWhite Gregory B Andalusia AL CPA Suspension 4/20/2009 07/20/2010White Lanny R Lindon UT CPA Suspension 6/25/2007 IndefiniteWhite Paul W Ayden NC Attorney Suspension 6/2/2003 IndefiniteWhitehead H.Allen - New York NY Attorney Suspension 6/12/2006 IndefiniteWhitehead, III Charles R Natchitoches LA Attorney Suspension 5/12/2010 IndefiniteWhiteside Thomas L Atlanta GA Attorney Suspension 2/13/2006 IndefiniteWhiteside Thomas L Atlanta GA Attorney Suspension 2/13/2006 IndefiniteWhiting, III Kenneth P Binghamton NY Attorney Suspension 12/31/2011 IndefiniteWhitling Dennis A Hillsborough NC CPA Suspension 10/6/2008 IndefiniteWhitney Scott A Albany OR CPA Suspension 6/25/2014 IndefiniteWhitney Wilfrid M Hialeah FL Attorney Suspension 9/16/2009 IndefiniteWhitsitt Richard L Panama City FL CPA Censure 12/4/2007 IndefiniteWhittlesey JoAnn - Huntington Station NY CPA Disbarred 7/18/2008 Indefinite

Whitworth Douglas D Houston TX CPA Suspension 10/28/2004 IndefiniteWhitworth Daniel D Joplin MO Attorney Suspension 12/8/2014 IndefiniteWickenkamp Mary C Denison TX Attorney Suspension 7/3/2007 IndefiniteWicker Rex E Pawleys Isl. SC CPA Suspension 5/20/2008 IndefiniteWickline Ella L Ronceverte WV Enrolled Agent Suspension 9/15/2006 IndefiniteWidis Larry E Charlotte NC CPA Suspension 1/15/2015 IndefiniteWiener James - Germantown NY Attorney Suspension 4/16/1997 IndefiniteWiener Lewis R Mill Valley CA Attorney Suspension 1/8/2009 IndefiniteWiesman Walter F Adrian MI Enrolled Agent Suspension 5/5/2008 IndefiniteWilbon Bernadette M Accoceek MD Attorney Suspension 11/4/2008 IndefiniteWilkes Richard C Bowbells ND Attorney Suspension 6/9/2005 IndefiniteWilkins Daniel J Chelmsford MA Attorney Suspension 6/12/2006 IndefiniteWilliams Daniel S Carlsbad CA Attorney Censure 3/29/2006 IndefiniteWilliams Thomas E Greenfield IN Attorney Suspension 7/8/1994 IndefiniteWilliams Larry T Frankfort KY CPA Suspension 12/8/2008 IndefiniteWilliams Eddie H Fort Mitchell KY Enrolled Agent Suspension 12/8/2004 IndefiniteWilliams Richard F Woodbury NJ CPA Suspension 11/29/2011 IndefiniteWilliams Ronald A. Doylestown PA Enrolled Agent Suspension 9/11/1997 IndefiniteWilliams David W Louisville KY Attorney Suspension 4/1/2008 IndefiniteWilliams Kevin C Forrest City AR CPA Suspension 12/10/2014 IndefiniteWilliams Gary W Diamond Bar CA CPA Suspension 5/3/2004 IndefiniteWilliams Donna M York PA CPA Suspension 7/25/2006 IndefiniteWilliams Frank C Houston TX CPA Suspension 1/9/2006 IndefiniteWilliams Lewdorsey - Malden MA Attorney Suspension 9/19/2008 IndefiniteWilliams David W Simpsonville KY Attorney Suspension 4/19/2005 IndefiniteWilliams Gary B Weatherford TX CPA Suspension 12/1/1994 IndefiniteWilliams, Jr. Frank H Long Beach CA Attorney Suspension 9/22/2010 IndefiniteWilliams, Jr. Harry D San Antonio TX Attorney Suspension 10/12/2006 IndefiniteWilliams-Aduja Melodie R Haneohe HI Attorney Suspension 5/3/2005 IndefiniteWilliamson Debra - Long Beach CA CPA Censure 6/3/2005 IndefiniteWilliamson Kevin P Chester NJ CPA Suspension 8/15/2012 IndefiniteWilliamson Kyle D Bettendorf IA Attorney Suspension 12/1/2009 Indefinite

Willingham Nathaniel J Jacksonville NC Attorney Suspension 3/8/2005 IndefiniteWillis Michael S Oberlin LA Attorney Suspension 9/29/2009 IndefiniteWillms Bryant E Mira Loma CA Enrolled Agent Suspension 1/1/2004 12/30/2004Wilmeth Harriet E Hartville SC Attorney Suspension 3/4/2008 IndefiniteWilshire, Jr. Raymond B Fort Worth TX Attorney Suspension 12/1/2004 IndefiniteWilsnack Jon R Markesan WI Attorney Suspension 8/15/1996 IndefiniteWilson Curtis D Greenfield IN CPA Suspension 5/13/2011 IndefiniteWilson James M Berlin NJ CPA Suspension 12/15/2006 IndefiniteWilson Joel M Denver NC CPA Suspension 2/2/2006 IndefiniteWilson Douglas D Roanoke VA Attorney Suspension 8/4/1998 IndefiniteWilson, Jr. Robert N Ayer MA Attorney Suspension 10/12/2006 IndefiniteWinch James T Mazomanie WI Attorney Suspension 1/24/2008 IndefiniteWingate Ronnie L Holland OH Attorney Suspension 4/14/1994 IndefiniteWinings David M Palm Desert CA CPA Suspension 9/16/2009 IndefiniteWinniman Steven L Springfield MA Attorney Suspension 9/19/2008 IndefiniteWinrow Wayne - Emeryville CA Attorney Suspension 6/11/2007 IndefiniteWintroub David S Omaha NE Attorney Suspension 6/12/2006 IndefiniteWintroub Edward L Omaha NE Attorney Suspension 5/20/2003 IndefiniteWirken James C Kansas City MO Attorney Suspension 5/5/2015 IndefiniteWirth Andrew T Dewey AZ Attorney Suspension 12/3/2008 IndefiniteWise Danny - Scottsdale AZ CPA Suspension 12/14/2009 IndefiniteWithers Roy R San Diego CA Attorney Suspension 1/7/2011 IndefiniteWitlin Anthony - St Petersburg FL Attorney Suspension 4/17/1995 IndefiniteWitt Jeffrey M Saint Charles MO Attorney Suspension 5/26/2015 IndefiniteWitti Mary E Boulder City NV Enrolled Agent Suspension 9/1/2003 11/17/2014Witzke Angela Amsterdam NY CPA Suspension 7/19/2017 IndefiniteWoghin Steven M Cold Spring Harbor NY Attorney Suspension 10/30/2009 IndefiniteWolf Marvin H Boynton Beach FL Attorney Suspension 2/22/2006 IndefiniteWolfe Gerald L Newport Beach CA Attorney Suspension 3/15/2012 IndefiniteWolfert Marvin L Foxboro MA Attorney Suspension 10/6/2004 IndefiniteWoll Robert C El Cajon CA Attorney Suspension 1/13/1995 IndefiniteWolterbeek Mark E Rindge NH Attorney Suspension 5/31/2005 Indefinite

Womble Bill R Dallas TX Attorney Suspension 6/19/1997 IndefiniteWong Richard P Monterey Park CA CPA Suspension 12/13/2010 IndefiniteWood David T Shawneetown IL CPA Censure 5/22/2003 IndefiniteWood Gary K Edina MN Attorney Suspension 11/28/2006 IndefiniteWood Randall K Springfield MO Attorney Suspension 8/5/1998 IndefiniteWood Brent E Cary NC Attorney Suspension 1/26/2007 IndefiniteWoods Dalton C Carrollton TX Enrolled Agent Suspension 10/15/2005 12/04/2007Woods Terrence J Oconto Falls WI Attorney Suspension 5/12/2009 IndefiniteWorischeck Joseph H Temple AZ Attorney Suspension 12/27/2006 IndefiniteWorkman Andrew L Panama City FL CPA Suspension 3/31/2003 IndefiniteWorrell Douglas - Streamwood IL Attorney Suspension 8/23/2004 IndefiniteWren Gary W Redding CA Enrolled Agent Suspension 10/29/2007 02/17/2011Wright Cory - Reno NV CPA Suspension 11/1/2007 12/08/2008Wrigth Teresa L Lewiston ID Enrolled Agent Suspension 12/9/2004 IndefiniteWulfsberg David E Murrieta CA Attorney Suspension 9/21/2006 IndefiniteWurdemann William L Bogota NJ CPA Suspension 6/8/2009 02/14/2012Wurst James D Arlington TX Attorney Suspension 5/8/2006 IndefiniteWyatt Donald Jr L The Woodlands TX Attorney Suspension 2/12/2010 04/13/2013Wyatt Beverly A Boone NC CPA Suspension 6/27/2008 IndefiniteWyatt White Debra M Navasota TX CPA Suspension 6/12/2006 IndefiniteWynne George - New York NY Attorney Suspension 1/8/2010 IndefiniteWyrick Richard L Hanford CA Attorney Suspension 7/15/2005 IndefiniteYancey Quinton E Stephens City VA Enrolled Agent Suspension 3/18/1998 IndefiniteYarno, Jr. William - Lafayette LA Attorney Suspension 3/8/2005 IndefiniteYates James L Laplata MD CPA Suspension 10/22/2003 IndefiniteYavitz Sheldon M Miami FL Attorney Suspension 9/10/1993 IndefiniteYeargin Robert A Old Hickory TN CPA Disbarred 2/7/1994 IndefiniteYee Elbert D Rohnert Park CA Enrolled Agent Disbarred 3/30/2014 IndefiniteYerardi Michael J Lakeville MA Attorney Suspension 6/25/2001 IndefiniteYing Williams F Beverly Hills CA CPA Suspension 10/9/2007 IndefiniteYoder Daniel L Marion MI Enrolled Agent Suspension 10/22/2014 IndefiniteYopp L.Gregory - Louisville KY Attorney Suspension 10/6/2004 Indefinite

Young Ronald - Fairfield CT CPA Suspension 11/16/2006 09/09/2007Young Hallison H Detroit MI Attorney Suspension 9/7/1994 IndefiniteYoung Dennis E Lewiston ID CPA Disbarred 1/2/2001 IndefiniteYoung Paul J Taft CA Attorney Suspension 6/8/2006 indefiniteYoung, III George G Havertown PA Attorney Suspension 10/8/2004 IndefiniteYoung, Jr. Donald A Redondo Beach CA Enrolled Agent Suspension 12/1/2003 12/13/2004Younts Roger W Lexington NC CPA Suspension 12/15/2004 IndefiniteYum Chris C Woodbridge VA Attorney Suspension 10/12/2006 IndefiniteZadworny Kim - Florence MA Attorney Suspension 6/17/2011 IndefiniteZander Ben - Cherry Hill NJ Attorney Suspension 1/14/2008 IndefiniteZarate Gustavo A Pasadena CA Attorney Suspension 3/9/2006 IndefiniteZauft Steven J San Antonio TX Attorney Suspension 8/6/2001 IndefiniteZdon John N Chicago IL Attorney Suspension 2/7/2005 IndefiniteZelek Linda S Moultonboro NH CPA Suspension 3/4/2004 11/21/2017Zelenkofske Andrew B East Lake OH CPA Suspension 8/18/2015 IndefiniteZepp Dale D Ferguson MO Attorney Suspension 12/6/2006 IndefiniteZgoznik Anton - Mentor OH CPA Suspension 4/5/2010 IndefiniteZhong John Z Rowland Heights CA CPA Suspension 1/9/2017 IndefiniteZick Terry T Wrightville Beach NC Attorney Suspension 4/1/2005 IndefiniteZiedins Aivars - Castle Rock CO Enrolled Agent Suspension 7/1/2003 IndefiniteZier Michael I Hollywood FL CPA Suspension 1/19/1994 IndefiniteZiff Thomas D Atlanta GA CPA Suspension 6/7/2017 IndefiniteZimmerman Robert - Alpharetta GA CPA Suspension 1/17/2000 IndefiniteZinna Randy P Baton Rouge LA Attorney Suspension 5/15/2012 IndefiniteZita Roland - Los Angeles CA CPA Suspension 3/21/2008 IndefiniteZito Kenneth A Wethersfield CT Enrolled Agent Suspension 6/30/2015 11/16/2017Zivin Mitchell W Long Grove IL Attorney Suspension 2/7/2005 IndefiniteZmigrocki James J Chicago IL Attorney Suspension 2/1/2008 indefiniteZodrow John J Denver CO Attorney Suspension 8/4/2011 IndefiniteZoro Gregory S Des Moines WA Attorney Suspension 1/26/2010 IndefiniteZubkoff Ronald - Morton Grove IL CPA Suspension 1/11/2016 IndefiniteZuccarelli Silvio - Coconut Creek FL Enrolled Agent Suspension 9/18/2001 12/16/2004

Zucker Robert W Boca Raton FL CPA Censure 11/14/2006 IndefiniteZweifel William R Woodlands TX Attorney/CPA Suspension 6/25/2014 IndefiniteZwibel David - Lawrence NY CPA Suspension 3/31/2006 Indefinite