ANNOUNCEMENT OF THE DISBARMENT AND SUSPENSION OF ATTORNEYS, CERTIFIED PUBLIC ACCOUNTANTS AND ENROLLED AGENTS FROM PRACTICE BEFORE THE INTERNAL REVENUE SERVICE Under Section 1026, Title 31 of the United States Code (1964 ed., Supplement II) the Secretary of the Treasury, after due notice and opportunity for hearing, is authorized to suspend or disbar from practice before the Internal Revenue Service any person who has violated the rules and regulations governing the recognition of attorneys, certified public accountants or enrolled agents to practice before the Internal Revenue Service. Attorneys, certified public accountants and enrolled agents are prohibited in any Internal Revenue Service matter from directly or ndirectly employing, accepting assistance from, being employed by or sharing fees with, any person disbarred or under suspension from practice before the Internal Revenue Service. To enable attorneys, certified public accountants and enrolled agents o identify such disbarred or suspended persons, the Director of Practice announces in the Internal Revenue Bulletin the names and ddresses of persons who have been disbarred or suspended from such practice, their designation as attorney, certified public accountant or nrolled agent, and the date of disbarment or period of suspension. After due notice and hearing before a Hearing Examiner, the ollowing person was suspended from practice before the Internal evenue Service: dward G. Carbeck Buffalo, N.Y...-- Enrolled agent.... (689) Date of suspension June 17, 1967 INDEX (This Index reflects all items published in the Internal Revenue Bulletin during 1967, including those ap- Depreciation, consent for change, procedures.. Accounting period, change, previously tax-exempt organization.... 1 101 Administration: Bulk quantities of forms to preparers of returns, shipping charge.. Organization and functions of the Internal Revenue Service, Seal of the Treasury Department, Collection Division.. Appeals: Attorneys and agents: 1 434 2 417 Appellate Division functions, § 601.106--- Conference and practice requirements, §§ 601.328, 601.501 Disbarment or suspension from practice before the Service, Solicitation of employment in Internal Revenue Service mat- 1 433 Claims (See also: Tort Claims Act) Governments and exempt organizations, gasoline tax refund.. 1 Collections, authority to sanction civil actions, Chief Counsel for 1 370 Computations on returns (See: Tax: Computations) Consolidated returns (See: INCOME TAX: Consolidated returns) Corporations, government depositary, income and estimated tax 1 344 Court proceedings (See: Suits) Credits and refunds: Employment taxes, FUTA, computation of credit reductions. 1 583 Automobile, exempt educational organization, raffle prize. 2 Investment credit carryback, joint return with former wife... 2 Tax refund exceeding $100,000, claim of right, income restored. 2 112 359 1 575 412 289-712°-68- -48 ADMINISTRATIVE-Continued Credits and refunds-Continued Tax withheld on nonresident aliens and foreign corporations, Declarations (See: Estimated tax) Deficiencies: Estate tax, prorated to installments, interest.. Delegation of authority: 2 Agreements as to liability for personal holding company tax... 2 2 Chief Counsel for Internal Revenue Service, sanction of civil 1 Closing agreements.. 1 Closing agreements, § 601.202(c) - 2 Commissioner, disclosure of internal revenue records and 1 Consents to redetermination of aggregations, oil and Internal Revenue Service Centers, forms 1040, 1040A, Seal of the Treasury Department, authentication of certain 12 122 597 370 528 600 530 599 600 434 528 674 Affiliated corporations, separate returns, taxable year after 318 1 66 Circulation expenditures, sales commissions. Extension of time, reacquisitions of real property. 12 2 Real property reacquired, § 1.1038-3... Personal holding companies, rental income, lease of manu- Small business corporations: New election after termination.. 2 Passive investment income, shareholder consent, § 14.1-1. 1 2 Estimated tax: Affiliated group, consolidated declaration, penalty for under- 2 Corporations: Additions to tax for underpayment, net operating loss Examination: Excise taxes, interest equalization tax, commercial banks, Exemptions from tax, international organizations, European Space 1 316,432 Extension of time: Forms (See: Returns) Claim for credit of gasoline tax, small business corporations.. 1 2 Government depositary: Corporations, income and estimated tax deposits, §§ 1.6302-1, |