Admitted
1973, Missouri; 1974, U.S. Tax Court; 1977, Illinois; 1979, U.S. District Court, Northern District of Illinois including Trial Bar; 1983, U.S. Court of Appeals, Seventh Circuit; 1986, U.S. Court of Federal Claims; 1989, California and U.S. Court of Appeal
Law School
University of Missouri, J.D., 1973
Law School Graduation Year
1973
College
University of Missouri, B.S.B.A., 1970
Memberships
Chicago (Member, 1980—, Subcommittee Chairman 1984-1985 and Member, Executive Council, 1983-1985, Federal Taxation Committee), Illinois State (Member, Section on Federal Taxation, 1979—), Federal (Member, Committee on Federal Taxation, 1977—) and American (Member: Taxation Section, 1973—; Court Procedure Committee) Bar Associations; The Missouri Bar; State Bar of California (Member, Taxation Section, 1989—).
Biographical
Phi Delta Phi. Author: Grand Jury Secrecy Violations, Barrister, 1981; Handling Criminal Tax Cases: A Lawyers Guide, Closing the Civil Case After Criminal Investigation or Prosecution, Illinois Institute for Continuing Legal Education, 1985; Appealing IRS Findings in Tax Audits, Illinois Manufacturers' Association Law Digest, 1989. Contributing Practitioner: IRS Practice & Policy, Tax Management, Inc., 1990. Lecturer: Trial Techniques in Tax Court, 29th Annual Tax Institute, Alabama State Bar, 1989; Federal Tax Controversies - Practice Before the IRS, the District Court and the U.S. Tax Court, ABA & Federal Bar Association, 1992; There's a CID Agent at the Door; Practical Considerations for the Accounting Professional, Illinois CPA Society, 38th Annual Tax Conference, 1992; Evidence in the Tax Court, Midwest Regional IRS Appeals Office, 1992; How The Budget Reconciliation Act of 1993 Affects You and Your Business, National Business Institute, 1994; An Overview of IRS Examinations, Administrative Appeals and Tax Court Litigation, Chicago Bar Association, 2000. Adjunct Professor, The John Marshall Law School —Graduate Tax Program, Civil Tax Procedure and Administrative Practice, 1985—. Member, Advisory Board, Center for Tax Law and Employee Benefits, The John Marshall Law School, 1997—. Trial Attorney, Office of Regional Counsel, 1973-1978 and Senior Trial Attorney, Office of District Counsel, 1978-1979, Internal Revenue Service, Chicago, Illinois. Associate, 1979-1985; Partner, 1985-1992, Silets & Martin, Ltd.; Partner, 1992—, Martin, Brown & Sullivan, Ltd.