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Censure Issued by Consent

Internal Revenue Bulletin 2004-34 · 2026-10-03 edition · updated 2026-10-04 · United States

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.

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

Name Address Designation Date of Censure

Clifton, Michael J. Augusta, KS CPA May 12, 2004

Flaherty, Patrick J. Traverse City, MI CPA May 19, 2004

Monroy, Frances Petaluma, CA Enrolled Agent May 27, 2004

Pearson, Michael N. Houston, TX Enrolled Agent June 7, 2004

2004–34 I.R.B. 349 August 23, 2004

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▸Contents — Internal Revenue Bulletin 2004-34
Internal Revenue Bulletin 2004-34

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