Admitted
1977, New York, New Jersey and U.S. Court of Appeals, Third Circuit; 1978, U.S. Tax Court; 1980, U.S. Supreme Court; 1983, U.S. Claims Court; 1985, U.S. Court of Appeals, Second Circuit
Law School
St. John's University, J.D., 1976, Thomas More Scholar; New York University, LL.M., in Taxation, 1981
Law School Graduation Year
1981
College
Seton Hall University, B.A., 1973
Memberships
New York State (Sections of State and Local Tax), New Jersey State (Tax Section Executive Committee Member and Chair, IRS Liaison Committee) and American (Sections of State and Local Tax) Bar Associations.
Biographical
Senior Trial Attorney, Office of Chief Counsel, Internal Revenue Service, New York, N.Y., 1976-1982. Author: The Fifth Amendment Testimonial Act of Production Doctrine and the Compelled Production of Records of a Collective Entity, New Jersey Law Journal, November 15, 1984; Shareholder's Fifth Amendment Privilege Bars Summons of Corporate Records, The Journal of Taxation, October, 1985; New Guidelines Alter Sentencing Practices, New Jersey Law Journal, July 7, 1988; New Jersey After Amnesty: Defense of State Criminal Tax Proceedings, New Jersey Law Journal, May, 25, 1989; The New Jersey Court Year in Review - Tax Law, New Jersey Law Journal, September 7, 1990-September 7, 2001; Facing the IRS and the NJ Division of Taxation, New Jersey Lawyer, May/June 1991; New Jersey Tax Law, New Jersey Law Journal, September 1992. Co-Author: Recent NJ Corporate Business Tax Cases, The Metropolitan Corporate Counsel, October 1994; Dealing with IRS Hospital Audits, New Jersey Law Journal (Supplement, Health Care Law), December 19, 1994; New Jersey Tax Amnesty - No Interest, No Penalties, No Kidding, New Jersey Law Journal, March 1996; Court Strikes Down State Taxation of Mutual Fund Income From U.S. Obligations, New Jersey Law Journal, March 3, 1997; Strengthening the Taxpayer's Hand - The IRS Restructuring and Reform Act of 1998, New Jersey Law Journal - Financial Planning Supplement, November 23, 1998. Member, New Jersey Supreme Court Committee on the Tax Court. Expert Witness on Taxation. IRS Director of Practice Defense.