Admitted
1982, Iowa; 1983, California and U.S. Tax Court; 1987, U.S. District Court, Central District of California; 1989, U.S. District Court, Northern District of California; 1994, U.S. Court of Appeals, Ninth Circuit
Law School
University of Iowa, J.D., with distinction, 1982
Law School Graduation Year
1982
College
University of Iowa, B.B.A., with highest distinction, 1978
Memberships
Beverly Hills (Chair, Tax Section, 1996-1998) and Los Angeles County (Member, Taxation Section; Executive Committee, 1996—; Chair, Tax Procedure and Litigation Committee, 1991-1992; Chair, Pro Bono Committee, 1993-1996) Bar Associations; State Bar of California (Member, Tax Section).
Biographical
Phi Eta Sigma; Beta Gamma Sigma; Beta Alpha Psi. Certified Public Accountant, Iowa, 1979. Topics Editor, The Journal of Corporation Law, Vol. 7, 1982. Author: Audit Procedures for Pass-Through Entities, 624-1st B.N.A. Tax Management Portfolio (2002) and 467-2d B.N.A. Tax Management Portfolio (1991); Federal Tax Collection Procedure, 638-2d B.N.A. Tax Management Portfolio (2001) and 404-2d B.N.A. Tax Management Portfolio (1990); Whipsaw Revisited, 43 The Tax Lawyer 343 (1990); The Elusive Definition of a Tender Offer, 7 The Journal of Corporation Law 171, (1981); TSN Liquidating Corporation, Inc. v. United States—Negotiation Focus in Substance-Over-Form, 7 The Journal of Corporation Law 171 (1981). Lecturer, Federal Tax Procedure, Golden Gate University, Masters in Taxation Program, 1989—. Co-Director, Loas Angeles Tax Court Pro Se Program, 1989—. Attorney, Office of Chief Counsel, Internal Revenue Service, 1983-1987.