Consent Suspensions From Practice Before the Internal Revenue Service

accountant, enrolled agent or enrolled actuary 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

Name Address Designation Date of Suspension

Cornelius, Gerald K. Ventura, CA Enrolled Agent Indefinite from September 15, 2004

Janus, Stephen E. Michigan City, IN CPA Indefinite from October 25, 2004

Arotsky, Marvin A. New Haven, CT CPA Indefinite from December 1, 2004

Penta, Richard Hamilton, MA CPA Indefinite from January 1, 2005

2005–12 I.R.B. 767 March 21, 2005

Name Address Designation Date of Suspension

Bedell, Michael F. Ridge, NY CPA Indefinite from January 7, 2005

Nussbaum, Jerrold Annapolis, MD Attorney Indefinite from April 15, 2005