Consent Suspensions From Practice Before the Internal Revenue Service

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 before 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 actuary in accordance with the consent offered.

The following individuals have been placed under consent suspension from

Name Address Designation Date of Suspension

Bell, Don W. Grand Junction, CO Enrolled Agent Indefinite from April 1, 2004

Lentz, Carole A. Mastic, NY Enrolled Agent Indefinite from April 23, 2004

Cummiskey Jr., Edward R. Warwick, NY Enrolled Agent Indefinite from April 23, 2004

Goble, Dennis R. Valparaiso, IN CPA Indefinite from April 26, 2004

Grant, Elaine C. Woodway, WA Enrolled Agent May 1, 2004 to October 31, 2004

Rivera, Eduardo M. Torrence, CA Attorney May 1, 2004 to October 29, 2006

Masengale, Thomas J. Indianapolis, IN Enrolled Agent Indefinite from May 1, 2004

Cohick, Jeffrey S. Newville, PA Enrolled Agent May 1, 2004 to October 30, 2004

Bach, Royce E. Deer Park, TX Enrolled Agent Indefinite from May 27, 2004

McMillin, Juanell Austin, TX Enrolled Agent Indefinite from May 28, 2004

Silva, Hesmeregildo V. Livermore, CA Enrolled Agent Indefinite from May 28, 2004

Grossman, Richard Durham, NC Attorney Indefinite from June 1, 2004

August 23, 2004 346 2004–34 I.R.B.

Name Address Designation Date of Suspension

Schnieders, Joseph A. St. Louis, MO Enrolled Agent Indefinite from June 1, 2004

Rahn, Miriam C. Hutchinson, MN Enrolled Agent Indefinite from June 8, 2004

Tarantur, Dale B. Glenview, IL CPA Indefinite from June 15, 2004

Derby, Mark West Newton, MA CPA Indefinite from June 15, 2004

Miller, Winfred J. Harrisonburg, VA CPA Indefinite from June 30, 2004

Croom, John A. Austin, TX CPA Indefinite from July 1, 2004

Dion, Paul Middletown, RI CPA Indefinite from July 8, 2004

Todd, Debra R. Leander, TX Enrolled Agent Indefinite from August 30, 2004