Disbarments From Practice Before the Internal Revenue
Service After Notice and an Opportunity for a Proceeding
Under Title 31, Code of Federal Regu- tunity for a proceeding before an adminis- als have been disbarred from practice be-
lations, Part 10, after notice and an oppor- trative law judge, the following individu- fore the Internal Revenue Service:
Name Address Designation Effective Date
Haynes, Scott Y. Valdosta, GA CPA March 19, 2007
Censure Issued by Consent
Under Title 31, Code of Federal Reg- or enrolled actuary, may offer his or her The following individuals have con-
ulations, Part 10, in lieu of a proceeding consent to the issuance of a censure. Cen- sented to the issuance of a Censure:
being instituted or continued, an attorney, sure is a public reprimand.
certified public accountant, enrolled agent,
Name Address Designation Date of Censure
Lyons, John K. Dingmans Ferry, PA Attorney April 4, 2007
Bowman, T. Hardie Corpus Christi, TX CPA May 23, 2007
Kofford, Brian T. Provo, UT CPA June 12, 2007
Resignations of Enrolled Agents
Under Title 31, Code of Federal Regu- ternal Revenue Service, may offer his or The Director, Office of Professional
lations, Part 10, an enrolled agent, in or- her resignation as an enrolled agent. The Responsibility, has accepted offers of res-
der to avoid the institution or conclusion Director, Office of Professional Responsi- ignation as an enrolled agent from the
of a proceeding for his or her disbarment bility, in his discretion, may accept the of- following individuals:
or suspension from practice before the In- fered resignation.
Name Address Date of Resignation
Hancock, William H. Plant City, FL April 10, 2007
listed organization on or before the date If on the other hand a suit for declara-
of announcement in the Internal Revenue tory judgment has been timely filed, con-
Deletions From Cumulative
Bulletin that an organization no longer tributions from individuals and organiza-
List of Organizations qualifies. However, the Service is not tions described in section 170(c)(2) that
Contributions to Which precluded from disallowing a deduction are otherwise allowable will continue to
are Deductible Under Section for any contributions made after an or- be deductible. Protection under section
170 of the Code ganization ceases to qualify under section 7428(c) would begin on August 20, 2007,
170(c)(2) if the organization has not timely and would end on the date the court first
Announcement 2007–73 filed a suit for declaratory judgment under determines that the organization is not de-
section 7428 and if the contributor (1) had scribed in section 170(c)(2) as more partic-
The names of organizations that no knowledge of the revocation of the ruling ularly set forth in section 7428(c)(1). For
longer qualify as organizations described or determination letter, (2) was aware that individual contributors, the maximum de-
in section 170(c)(2) of the Internal Rev- such revocation was imminent, or (3) was duction protected is $1,000, with a hus-
enue Code of 1986 are listed below. in part responsible for or was aware of the band and wife treated as one contributor.
Generally, the Service will not disallow activities or omissions of the organization This benefit is not extended to any indi-
deductions for contributions made to a that brought about this revocation. vidual, in whole or in part, for the acts or
August 20, 2007 435 2007–34 I.R.B.
omissions of the organization that were the Osterville Village Association United States Historical Society
basis for revocation. Osterville, MA Richmond, VA
Epley Family Foundation MOP Non-Profit, Inc.
The Dale and Johanna Salt Lake City, UT Detroit, MI
Brunken Foundation Ohio Veterans Coalition, Inc. Del Sol Foundation
Salt Lake City, UT Akron, OH Downey, CA
2007–34 I.R.B. 436 August 20, 2007