Announcement 2005-4

Part IV. Items of General Interest

Announcement of Disciplinary Actions Involving
Attorneys, Certified Public Accountants, Enrolled Agents,
and Enrolled Actuaries — Suspensions, Censures,
Disbarments, and Resignations
Announcement 2005-2
Under Title 31, Code of Federal Regulations, Part 10, attorneys, certified public
accountants, enrolled agents, and enrolled
actuaries may not accept assistance from,
or assist, any person who is under disbarment or suspension from practice before
the Internal Revenue Service if the assistance relates to a matter constituting practice before the Internal Revenue Service
and may not knowingly aid or abet another

person to practice before the Internal Revenue Service during a period of suspension, disbarment, or ineligibility of such
other person.
To enable attorneys, certified public
accountants, enrolled agents, and enrolled
actuaries to identify persons to whom
these restrictions apply, the Director, Office of Professional Responsibility, will
announce in the Internal Revenue Bulletin

their names, their city and state, their professional designation, the effective date
of disciplinary action, and the period of
suspension. This announcement will appear in the weekly Bulletin at the earliest
practicable date after such action and will
continue to appear in the weekly Bulletins
for five successive weeks.

Consent Suspensions 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-

tuary in accordance with the consent offered.
The following individuals have been
placed under consent suspension from
practice before the Internal Revenue Service:

Name

Address

Designation

Date of Suspension

Nadler, Herbert

New York, NY

Enrolled Actuary

November 1, 2004
to
February 28, 2005

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-

January 10, 2005

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-

319

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

2005–2 I.R.B.