Consent Suspensions From Practice Before the Internal Revenue Service
Internal Revenue Bulletin 2004-23 · 2026-10-03 edition · updated 2026-10-04 · United States
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
Montgomery, Goldie L. Lancaster, CA Enrolled Agent Indefinite from February 1, 2004
Frost, Charles L. San Antonio, TX Enrolled Agent Indefinite from February 1, 2004
Briggs, John W. Sayville, NY Enrolled Agent February 10, 2004 from August 8, 2004
Lahman, Gary M. Ft. Collins, CO Enrolled Agent Indefinite from February 12, 2004
Stanny, Gertrude M. South Lyon, MI Enrolled Agent Indefinite from March 1, 2004
June 7, 2004 1037 2004-23 I.R.B.
Name Address Designation Date of Suspension
Millar, Mark Tall Timbers, MD Enrolled Agent Indefinite from March 1, 2004
Murray, Maureen E. Naugatuck, CT Enrolled Agent Indefinite from March 1, 2004
Keith, James S. Imperial Beach, CA Enrolled Agent March 2, 2004 from June 30, 2004
Zelek, Linda S. Moultonboro, NH CPA Indefinite from March 4, 2004
Gilpin, Charles H. San Leandro, CA Enrolled Agent Indefinite from March 5, 2004
Smith, Sean M. Silver Spring, MD Enrolled Agent Indefinite from March 15, 2004
Morelini, Wayne C. Modesto, CA Enrolled Agent Indefinite from March 15, 2004
Bower, Jay Redmond, OR Enrolled Agent Indefinite from March 16, 2004
Lynn, Celia M. Locust Grove, VA Enrolled Agent Indefinite from April 1, 2004
Swantz Jr., H. E. San Diego, CA Enrolled Agent Indefinite from April 6, 2004
Hart, David A. Lake Zurich, IL Enrolled Agent Indefinite from April 8, 2004
Lau, Dennis K.M. Honolulu, HI Enrolled Agent Indefinite from April 20, 2004
Lentz, Carole Mastic, NY Enrolled Agent Indefinite from April 23, 2004
Goble, Dennis R. Valparaiso, IN CPA Indefinite from April 26, 2004
Rivera, Eduardo M. Torrence, CA Attorney May 1, 2004 to October 29, 2006
2004-23 I.R.B. 1038 June 7, 2004
Name Address Designation Date of Suspension
Grant, Elaine C. Woodway, WA Enrolled Agent May 1, 2004 to October 31, 2004
Bell, Don Grand Junction, CO Enrolled Agent Indefinite from May 1, 2004
Cohick, Jeffrey S. Newville, PA Enrolled Agent May 1, 2004 from October 30, 2004
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