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Highly experienced, analytical attorney specializing in estate planning, tax, audit, and procedural and business issues at state and federal levels. Certified as a Tax Specialist by the State Bar of California. Leader in professional and community organizations. Vietnam Veteran.
Co-leader of annual Washington trip at which academic papers are presented to the Internal Revenue Service, U.S. Treasury Department, U.S. Tax Court, and the attorneys for the House and Senate tax writing committees and Joint Committee on Taxation.
Expert in tax audits and tax appeals. Years of primary responsibility for numerous tax audits (primarily field audits) - both state (Franchise Tax Board, State Board of Equalization, Employment Development Department) and federal tax appeals, U.S. Tax Court petitions, Offers-in-Compromise and Installment Agreements, Innocent Spouse Applications, and trust fund penalty and other tax collection issues.
Supervision of the preparation of over 7,500+ individual, gift and estate, trust, pension, partnership, and corporate tax returns.
Provider of legal and tax services to over 800 clients ranging from individual taxpayers, partnerships, trusts and estates, pension plans, small corporations and limited liability companies, to multi-national corporations.
As a result of this involvement, I am familiar with issues of choice and structure of entity, tax treatment of capital gains, deductions, methods of accounting, timing of income, installment sales, sales of corporate assets and corporate stock, independent contractor issues, water's edge elections, tax treaties, pension plan investments and loans, leases, financing and lease treatment of tenant improvements, estate planning, and so forth.
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Practice Areas
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Chat withState: California
Acquired: 1972
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3585 4th Ave, San Diego, CA, 92103
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2011
Super Lawyer, Super Lawyers
2011
Five Star Wealth Manager, Five Star Professional
2010
Super Lawyer, Super Lawyers
2009
Super Lawyer, Super Lawyers
1994 - Present
Taxation and Estate Planning Attorney at Law, CPA and Law Offices
2004 - 2005
Instructor of Corporate Taxation, University of San Diego School of Business
1974 - 2002
Real Estate Broker, Self Employed
1974 - 1990
General Contractor (B-1 license), Self Employed
1969 - 1971
Captain - Active Duty, United States Army Reserves
2005 - 2006
State Bar of California, Taxation SectionChairman
2004 - 2005
State Bar of California, Taxation Section, Tax Procedure and Litigation CommitteeEditor of quarterly newsletter
N/A
JD - Juris Doctor
N/A
LL.M - Master of Laws
N/A
BS - Bachelor of Science
2013
Worker Classification and Employment Taxes
2009
2008
2007
2004
2002
1999
English