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Censure Issued by Consent

Internal Revenue Bulletin 2004-47 · 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

Dayandayan, Angel Y. Irvine, CA Enrolled Agent July 27, 2004

Summers, Todd W. Stockton, CA Enrolled Agent August 10, 2004

Barrett Sr., Jeffrey J. Catskill, NY CPA August 31, 2004

Davis, Charles W. San Francisco, CA Enrolled Agent September 28, 2004

Giles, Benjamin M. Wichita, KS CPA September 30, 2004

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▸Contents — Internal Revenue Bulletin 2004-47
Internal Revenue Bulletin 2004-47

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