Consent Suspensions From Practice Before the Internal Revenue Service

tuary in accordance with the consent offered.

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

Name Address Designation Date of Suspension

Nadler, Herbert New York, NY Enrolled Actuary November 1, 2004 to February 28, 2005

cial Industries). For further information regarding this announcement, contact Mr. Smyczek at (202) 622–3050 (not a toll-free call).

Correction to Rev. Proc. 2004–35

Announcement 2005–4

This announcement reflects the correction of an error in Rev. Proc. 2004–35, 2004–23 I.R.B. 1029, that provides auto

matic relief for certain taxpayers requesting relief for late shareholder consents for S corporation elections in community property states. In section 6, regarding the Paperwork Reduction Act, estimated total annual reporting burden is changed to 200 hours.

The principal author of this announcement is Jason T. Smyczek of the Office of Chief Counsel (Passthroughs & Spe

January 10, 2005 319 2005–2 I.R.B.