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

2004–50 I.R.B. 982 December 13, 2004

Public Hearings on the Advance Pricing Agreement Program

Announcement 2004–98

A public hearing with Chief Counsel Donald L. Korb and Associate Chief Counsel (International) Hal Hicks will be held from 1:00 p.m. to 4:00 p.m. on Tuesday, February 1, 2005, and again from 1:00 p.m. to 4:00 p.m. on Tuesday, February 22, 2005, in the auditorium (room 7129) on the 7 ^th floor of the IRS main building at 1111 Constitution Avenue, NW, Washington, DC. The purpose of the hearing is to solicit comments regarding the operation of the Advance Pricing Agreement program within the Office of Associate Chief Counsel (International) and suggestions for strengthening the program’s performance as part of Chief Counsel’s commitment to promoting IRS audit currency.

Speakers may address their comments to any aspect of the APA program. Written comments in advance or in lieu of attendance at the hearing also are welcome. In an effort to provide some structure to the discussion, the first day’s session will focus on comments on the general administration and operation of the program. The second day’s session will continue the first day’s discussion and also will focus on comments on technical issues related to APAs.

Without limiting the areas for comment, comments are specifically invited on the following topics:

Day 1 — February 1, 2005