Vivian E. Temple, E.A., joined the firm in January, 1981, as a tax preparation specialist.  In that same year she received her Certificate of Enrollment to practice before the Internal Revenue Service.  The certification indicates her qualification to represent taxpayers in matters concerning the Internal Revenue Service.  She provides tax services for individuals, small businesses and fiduciary entities.   She is a member of the National Association of Enrolled Agents and the Colorado Association of Enrolled Agents.  She has served as an instructor for the Colorado Society of Enrolled Agents.   Vivian and her husband live on a small ranch near Mead.  They, along with their son, raise beef cattle.