Consent Disbarment From Practice Before the Internal Revenue Service

ary in accordance with the consent offered.

The following individuals have been placed under consent disbarment 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 disbarment from such practice. The Director, Office of Professional Responsibility, in his discretion, may disbar an attorney, certified public accountant, enrolled agent, or enrolled actu

Name Address Designation Date of Disbarment

Fort, Gala J. Las Vegas, NV CPA Indefinite from October 19, 2004

FOR FURTHER INFORMATON CONTACT:

Susan Thompson Baker at (202) 622–3930 (not a toll-free number).

Regulated Investment Company (RIC); Correction

Announcement 2004–97

PURPOSE

This document contains a correction to Rev. Rul. 2003–84, 2003–32 I.R.B. 289,

and 2003–2 C.B. 289. As published, Rev. Rul. 2003–84 contains an error that may prove to be misleading and is in need of clarification.

CORRECTION

On page 290 of I.R.B. 2003–32 and C.B. 2003–2, under HOLDING, on the second line of the paragraph, the reference to § 851(g)(3) should read “§ 851(b)(3)”.

December 6, 2004 957 2004–49 I.R.B.