Consent Suspensions From Practice Before the Internal Revenue Service

tuary in accordance with the consent offered.

The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:

Under Title 31, Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, in order to avoid institution or conclusion of a proceeding for his or her disbarment or suspension from practice be

fore the Internal Revenue Service, may offer his or her consent to suspension from such practice. The Director, Office of Professional Responsibility, in his discretion, may suspend an attorney, certified public accountant, enrolled agent or enrolled ac

Name Address Designation Date of Suspension

Nietupski, John E. Springfield, MA Enrolled Agent Indefinite from October 15, 2005

Roberts, Dennis C. Oklahoma City, OK Attorney Indefinite from October 27, 2003

Waldo-Grant, Barbara A. Grand Rapids, MI Enrolled Agent Indefinite from November 1, 2003

Naylor, Dale C. El Cajon, CA Enrolled Agent Indefinite from November 12, 2003

Schlude, Richard M. Wilkes Barre, PA Enrolled Agent Indefinite from November 19, 2003

Stern, Samuel L. Robbinsdale, MN Attorney Indefinite from November 19, 2003

Robles, Michael Dallas, TX CPA Indefinite from December 1, 2003

Young Jr., Donald A. Redondo Beach, CA Enrolled Agent December 1, 2003 to August 31, 2004

Hitchcock, William C. Irvine, CA Enrolled Agent Indefinite from December 30, 2003

February 2, 2004 403 2004-5 I.R.B.

Name Address Designation Date of Suspension

Willms, Bryant E. Lee Summit, MO Enrolled Agent January 1, 2004 to December 31, 2004