Admitted
1985, Ohio, U.S. District Court, Northern District of Ohio; U.S. Supreme Court; U.S. Court of Appeals for the Federal Circuit; U.S. Court of Appeals, Sixth Circuit; 1987, U.S. Tax Court and U.S. Court of Federal Claims
Law School
Case Western Reserve University, J.D., 1985
Law School Graduation Year
1985
College
Duke University, B.S., 1979
Memberships
Ohio State and American Bar Associations; American College of Tax Counsel; American Institute of Certified Public Accountants.
Biographical
Lecturer: Attorney-Client Privilege, Tax Accural Workpapers and Related Production Issues, ABA Section of Taxation (2003); Update on IRS Appeals Following the Reorganizations, ABA Section of Taxation (2003); Tax Accrual Workpapers 2003: What Documentation Should a Corporate Tax Department Generate, Tax Executives Institute 58th Annual Conference; Like-Kind Exchanges of Personal Property and Multi-Asset Exchanges, Cleveland Tax Institute (2003); New LMSB Audit Initiatives, ABA Section of Taxation (2003); Federal Tax Aspects of Individual Bankruptcy, Cleveland Tax Institute (2002); National Research Program, ABA Section of Taxation (2002); Like Kind Real Estate Exchanges in Ohio, Lorman Educational Services (2002); Disclosure of Tax Accrual Workpapers to IRS, Tax Executives Institute (Cincinnati Chapter)(2002); Federal Tax Update, Tax Executives Institute (Cleveland Chapter) (2001 & 2002); Redesign of the LMSB Audit Process, ABA Section of Taxation (2002); Handling IRS Audits and Appeals, Cleveland Bar Association (2001 & 2002); Real Estate Workouts at the Beginning of the New Millennium - Tax Issues, Cleveland Bar Association (2001); IRS Collection Due Process - Mesa Oil v. United States, ABA Section of Taxation (2001); IRC §6404 (e) and New Cash Bond Proposals, ABA Section of Taxation (2001); Alternative Dispute Resolution Techniques for Issue Resolution with the Service, Cleveland Tax Institute (2000); Accountants vs. Lawyers: The Accountant / Taxpayer Privilege, Cleveland Tax Institute (1999); Corporate Tax Update, Tax Executives Institute (Cleveland Chapter) (1999). Articles: What Tax Lawyers Need to Know About Single Member Limited Liability Companies, The Practical Tax Lawyer (1999); 1997 Tax Law Change: Reporting of Payments to Attorneys, Cleveland Bar Journal, (1998). Listed in: The Best Lawyers in America, Who's Who in America, Who's Who in American Law, Who's Who in Finance and Industry. and Who's Who in the World. Certified Public Accountant, Ohio, 1981—.