Admitted
1982, Ohio; 1983, U.S. Tax Court; 1984, U.S. District Court, Southern District of Ohio; 1987, U.S. Supreme Court and U.S. Court of Federal Claims
Law School
Capital University, J.D., 1982; Georgetown University, LL.M., Taxation, 1988
Law School Graduation Year
1988
College
Capital University, B.A., 1977
Memberships
Columbus (Chairman: Business Tax Subcommittee, 1991-1993; Taxation Committee, 1994-1995), Ohio State and American (Committee Member, Criminal and Tax Penalties) Bar Associations; Ohio Society of Certified Public Accountants.
Biographical
Certified Public Accountant (CPA) Ohio, 1984 (Inactive). Listed in, The Best Lawyers in America, Tax Law Section, 1995—. Author: IRS Attacks on Nontaxpayers-Fraudulent Conveyances and Other Third-Party Liability Theories: When You Might Want to Look a Gift Horse In the Mouth, Journal of Tax Practice and Procedures, 2001. Adjunct Professor, Civil and Criminal IRS Tax Controversies Practicium, Capital University Law School, Master's in Tax Law Program, 1990—. Member, Order of the Curia. Certified Public Accountant, Ohio, 1984. Prosecutor's Division, 1982-1983 and Civil Division, 1984, Columbus City Attorney's Office. Trial Attorney, U.S. Department of Justice, Tax Division, Criminal Tax Section, 1985-1988.