Censure Issued by Consent

The following individuals have consented to the issuance of a Censure:

Under Title 31, Code of Federal Regulations, Part 10, in lieu of a proceeding being instituted or continued, an attorney, certified public accountant, enrolled agent,

or enrolled actuary, may offer his or her consent to the issuance of a censure. Censure is a public reprimand.

Name Address Designation Date of Censure

Friedman, Milton G. Ft. Lauderdale, FL CPA December 30, 2003

Stevens, William E. Omaha, NE CPA February 13, 2004

Turner, Mark A. Cincinnati, OH CPA February 25, 2004

Rath, Dorris A. Bradenton, FL Enrolled Agent March 9, 2004

Damiano, Lisa South Windsor, CT Enrolled Agent March 9, 2004

Silbiger, Arnold R. Baltimore, MD Attorney March 11, 2004

Farwell, Nancy K. Citrus Heights, CA Enrolled Agent April 5, 2004

Dembrowski, Karen E. Encino, CA CPA April 13, 2004

May 24, 2004 970 2004-21 I.R.B.