intended to assure proper coordination and review of all such agreements and arrangements but shall not affect in any way the normal reporting relationships and operational responsibilities of Treasury officials. This directive does not apply to the routine exchange

between the intelligence community and Treasury of substantive intelligence information and reports on a continuing basis.

A copy of this order is being sent to the Director of the CIA.

Treasury Department Order No.

240 (1975-2 C.B. 607) is rescinded, effective this date.

Dated: July 18, 1978.

W. MICHAEL BLUMENTHAL, Secretary of the Treasury.

Under 31 Code of Federal Regulations, Part 10, an attorney, certified public accountant or enrolled agent, in order to avoid the institution or conclusion of a proceeding for his disbarment or suspension from practice before the Internal Revenue Service, may offer his consent to suspension from such practice. The Director of Practice, in his discretion, may suspend an attorney, certified public accountant, or enrolled agent in accordance with the consent offered.

Attorneys, certified public accountants and enrolled agents are prohibited in any Internal Revenue Serv

ice matter from directly or indirectly employing, accepting assistance from, being employed by or sharing fees with, any practitioner disbarred or under suspension from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants and enrolled agents to identify practitioners under consent to suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have entered consent to suspension from such practice, their designation

Designation Attorney

as attorney, certified public accountant or enrolled agent, and the date or period of suspension. 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 or for as many weeks as is practicable for each attorney, certified public accountant or enrolled agent so suspended and will later be consolidated and published in the Cumulative Bulletin.

The following persons have entered a consent to suspension from practice before the Internal Revenue Service:

Term of Suspension

Indefinite

from July 3, 1978

Peter J. Kondos

Attorney

Twelve months

from July 12, 1978

Indefinite

from July 7, 1978

Fifteen months

effective June 12, 1978

Indefinite from July 25, 1978

Indefinite from August 14, 1978

Indefinite
from

August 14, 1978

Six months from August 21, 1978

Indefinite
from

August 21, 1978

Attorney

ing, accepting assistance from, being ing, accepting assistance from, being employed by or sharing fees with, any practitioner disbarred or under suspension from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants and enrolled agents to identify such disbarred or suspended practitioners, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been disbarred or suspended from such practice, their designation as attorney, certified public accountant or enrolled agent, and the date of disbarment or period of sus

Designation

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 Disbarment

Francis E. Rinehart

Attorney

August 10, 1978

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)

Federal services:

Comprehensive Employment and
Training Act Amendments of
1978, Job Corps enrollees and
Young Adult Conservation Corps
members (PL 95-524) 399
"Domestic Volunteer Service Act of
1973" volunteers, reimbursements
(PL 95-510) 398
Forms (See: Returns)

Government employee (See: Federal
services)

Information (See: Publicity of infor-

mation; Returns)

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

Liability for tax:

Common-law employee, treatment,
periods ending before 1980 (RP
35) 536

Penalties:

Failure to pay withheld taxes, sub-
sequent corporate officer (CD
1993) 327

Publicity of information:

Returns, disclosure, officers and em-
ployees of Department of Justice
(TD 7550) 321

Railroad retirement:

Rate determination, quarterly 254
Rates of tax:

Social Security contribution and
benefit base 542

Records (See: Books and records)
Regulations:

26 CFR 404.6103 (h) (2)-1, amend-
ed; disclosure of returns and re-
turn information (TD 7550) 321
Returns:
Disclosure of information, officers
and employees of Department of
Justice (TD 7550) 321
Information, allowances, Govern-
ment employees (PL 95-615) 415
Rulings:
Procedural rules, determination let-
ters, conferences (SPR) 543
Publication standards, Internal Rev-
enue Bulletin (RP 24) 503
Self-employment tax:

Social Security contribution and
benefit base 542