Six months from September 25, 1978

Eighteen months
effective

September 6, 1978

Six months
effective

August 21, 1978

Two years
from

October 4, 1978

Twelve months
from

October 10, 1978

Indefinite

from

October 13, 1978

Eighteen months effective

November 1, 1978

Two years

effective

November 1, 1978

Two years
effective

November 2, 1978

pension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks for each attorney, certified public accountant or enrolled agent so suspended or disbarred and will later be consolidated and published in the Cumulative Bulletin.

After due notice and opportunity for hearing, the administrative law judge issued a decision by default disbarring the following persons from further practice before the Internal Revenue Service.

Date of

Address

Designation

Disbarment

Assistant Regional Commissioner
(Compliance), Midwest Region
(DO 170) 485

Changes in titles and/or transfer of
responsibilities (DO 3 (Rev 3),
4 (Rev. 5), 5 (Rev. 9), 23 (Rev.
7), 42 (Rev. 9), 51 (Rev. 2), 66
(Rev. 7), 77 (Rev. 10), 97 (Rev.
15), 100 (Rev. 2), 111 (Rev. 4),
156 (Amend. 8), 162 (Rev. 1)
463, 466, 468, 469, 470, 472,
475, 476, 478, 480, 483, 484
Delegation of authority:

Consents fixing the period of limi-
tations (DO 42 (Rev. 8)) 469
Inspection of returns (DO 101
(Rev. 1)) 478

One level of administrative ap-
peal (DO 4 (Rev. 6), 42 (Rev.
10), 66 (Rev. 8), 75 (Rev. 8),
77 (Rev. 11), 97 (Rev. 16), 160
(Rev. 2) 171) 465, 469, 473,
474, 475, 477, 484, 485
Service reorganization (DO 3
(Rev. 3), 4 (Rev. 5), 5 (Rev.
9), 23 (Rev. 7), 42 (Rev. 9),
51 (Rev. 2), 66 (Rev. 7), 77
(Rev. 10), 97 (Rev. 15), 100
(Rev. 2), 111 (Rev. 4), 156

Administration-Continued

Delegation of authority-Continued
(Amend. 8), 162 (Rev. 1)) 463,
466, 468, 469, 470, 472, 475, 476,
478, 480, 483, 484
Financial institution records (PL
95-630) 446

Liaison with Federal intelligence
agencies (TDO 240 (Rev. 1))
568

Procedural rules:

Appeals, conferences (SPR) 543
Service reorganization (SPR) 564
Publication standards, revenue rul-
ings and revenue procedures (RP
24) 503

Appeals:

Procedural rules, technical advice,
conferences, compromise (SPR)
543

Armed Forces:

Allowance, Navy physician and
medical personnel assigned to
U.S. Capitol (RR 432) 69
Books and records:
Examination, judicial enforcement
of summons (CD 1994) 336
Conferences (See: Appeals)
Court decisions:

Slodov (CD 1993) 327
Criminal prosecutions (See: Suits)
Delegation of authority (See: Admin-
istration)

Employment:

Navy physician and medical per-
sonnel assigned to U.S. Capitol
(RR 432) 69
Employer-employee:

Comprehensive Employment and
Training Act Amendments of
1978, Job Corps enrollees and
Young Adult Conservation Corps
members (PL 95-524) 399
Interviewers (RR 284) 253
Salespeople, securities and real es-
tate (RR 365) 254
Examinations of records and returns
(See: Books and records)

Suits:

Judicial enforcement of summons,
examination of records (CD
1994) 336

Wages:

Allowance, Navy physician and
medical personnel assigned to
U.S. Capitol (RR 432) 69

Back pay award, withholding rates
(RR 336) 255

Deferred compensation, retired ex-
ecutives (RR 263) 252

Group legal service plan contribu-

tions (PL 95-472) 373
Leave plan (RR 392) 251
Payments for certain expenses of
living abroad (PL 95-615) 415
'Tips, federal minimum wage law
(RR 335) 254

Withholding:

Allowance, Navy physician and
medical personnel assigned to
U.S. Capitol (RR 432) 69
Back pay award (RR 336) 255
Common-law employee, treatment,
periods ending before 1980 (RP
35) 536

Deferred compensation, retired ex-
ecutives (RR 263) 252

Payments for certain expenses of
living abroad (PL 95-615) 415
Penalties, failure to pay over, sub-
sequent corporate officer (CD
1993) 327

Wages, leave plan (RR 392) 251

ESTATE AND GIFT TAXES

ADMINISTRATIVE

Administration:

Assistant Regional Commissioner
(Compliance), Midwest Region
(DO 170) 485

Changes in titles and/or transfer of
responsibilities (DO 3 (Rev. 3),
4 (Rev. 5), 5 (Rev. 9), 23 (Rev.
7), 42 (Rev. 9), 51 (Rev. 2),
60 (Rev. 3), 66 (Rev. 7), 77
(Rev. 10), 97 (Rev. 15), 100
(Rev. 2), 111 (Rev. 4), 156
(Amend. 8), 162 (Rev. 1)) 463,
466, 468, 469, 470, 472, 475, 476,
478, 480, 483, 484

Continued

Administrative-Continued

Administration-Continued
Delegation of authority:

Consents fixing the period of limi-
tations (DO 42 (Rev. 8)) 469
Extension of time, estate tax re-
turns (DO 116 (Rev. 2)) 482
Inspection of returns (DO 101
(Rev. 1)) 478

One level of administrative ap-
peal (DO 4 (Rev. 6), 42 (Rev.
10), 60 (Rev. 4), 66 (Rev. 8),
75 (Rev. 8), 77 (Rev. 11), 97
(Rev. 16), 136 (Rev. 3), 160
(Rev. 2), 171) 465, 469, 473,
474, 475, 477, 484, 485
Service reorganization (DO 3
(Rev. 3), 4 (Rev. 5), 5 (Rev.
9), 23 (Rev. 7), 42 (Rev. 9),
51 (Rev. 2), 66 (Rev. 7), 77
(Rev. 10), 97 (Rev. 15), 100
(Rev. 2), 111 (Rev. 4), 113
(Rev. 5), 130 (Rev. 1), 139
(Rev. 4), 156 (Amend. 8), 157
(Rev. 2), 162 (Rev. 1)) 463,
466, 468, 469, 470, 472, 475,

476, 478, 480, 483, 484
Financial institution records (PL
95-630) 446

Liaison with Federal intelligence
agencies (TDO 240 (Rev. 1))

568
Procedural rules:

Appeals, conferences (SPR) 543
Service reorganization (SPR) 564
Publication standards, revenue rul-
ings and revenue procedures (RP
24) 503

Appeals:

Procedural rules, technical advice,
conferences, compromise (SPR)

543

Books and records:

Examination, judicial enforcement
of summons (CD 1994) 336
Computation of tax:

Estate, serviceman declared killed in
action (RR 361) 246
Conferences (See: Appeals)
Court decisions:

Judicial enforcement of summons,
examination records (CD 1994)

336

Continued

Gift Taxes-Continued

Conferences (See: ADMINISTRA-
TIVE: Appeals)

Delegation of authority (See: AD-
MINISTRATIVE: Administration)
Examination of records and returns
(See: ADMINISTRATIVE: Books
and records)

Exclusions:

Future interest, trust remainder
(RR 272) 247

Forms (See: ADMINISTRATIVE)
Fraud (See: ADMINISTRATIVE:
Suits)

Future interests (See: Exclusions)
Gifts:

Payments for jointly-held real prop-
erty (RR 362) 248

Split-dollar life insurance arrange-
ment, transferred to wife (RR
420) 67

Information (See: ADMINISTRA-
TIVE: Publicity of information)
Inspection of records and returns (See:
ADMINISTRATIVE: Books and

records)

Joint interest:

Real property, payments by one co-
tenant (RR 362) 248

Life insurance:

Split-dollar, transferred to wife (RR
420) 67

Property:

Interests:

Future, exclusion of trust re-
mainder (RR 272) 247

Jointly-held, payments by one co-
tenant (RR 362) 248
Valuation (See: Valuation)

Publicity of information (See: AD-
MINISTRATIVE)

Records (See: ADMINISTRATIVE:
Books and records)

Regulations:

26 CFR 25.2417, deleted; 25.2517-
1, amended; armed forces, annui-
ties (TD 7562) 105

Remainder interests (See: Property:
Interests)

Returns (See: ADMINISTRATIVE)
Rulings (See: ADMINISTRATIVE)

Assistant Regional Commissioner
(Compliance), Midwest Region
(DO 170) 485

Delegation of authority:

Consents fixing the period of limi-
tations (DO 42 (Rev. 8)) 469
Inspection of returns (DO 101
(Rev. 1)) 478

Service reorganization (DO 3
(Rev. 3), 4 (Rev. 5), 5 (Rev.
9), 23 (Rev. 7), 42 (Rev. 9),
51 (Rev. 2), 66 (Rev. 7), 77
(Rev. 10), 97 (Rev. 15), 100
(Rev. 2), 111 (Rev. 4), 113
(Rev. 5), 130 Rev. 1), 139
(Rev. 4), 156 (Amend. 8), 157
(Rev. 2), 162 (Rev. 1)) 463,
466, 468, 469, 470, 472, 475,
476, 478, 480, 483, 484

Waiver of excise tax under sec-
tion 4971(b) (DO 172) 485
Financial institution records (PL
95-630) 446

Liaison with Federal intelligence
agencies (TDO 240 (Rev. 1))

568

Procedural rules:

Appeals, conferences (SPR) 543
Service reorganization (SPR) 564

Communications:

Centrex or PBX, dual use accessory
equipment (RR 293) 266
Exemption, children's day-care cen-
ter programs (RR 446) 257
Private communication service (RR
437) 266

Toll road authorities (RR 276) 256
Conferences (See: Appeals)

Constructive sales price (See: Manu-
facturers)

Credits (See: Refunds and credits)
Criminal prosecutions (See: Suits)
Delegation of authority (See: Admin-
istration)

Examination of records and returns
(See: Books and returns)
Exemptions (See specific subject head-
ings)

Facilities and services (See: Commu-
nications)

Foreign insurance policies:
Coverage provided by foreign sub-
sidiary exclusively to U.S. parent
(RR 277) 268

Coverage provided only to share-
holders (RR 338) 107

Forms (See: Returns)

Gasoline (See: Manufacturers; Special
fuels)

Highway use tax (See: Use tax)
Information (See: Publicity of infor-
mation)

Inspection of records and returns (See:
Books and records)