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I have earned an AV® Preeminent™ Peer Review Rating by Martindale-Hubbell®, the highest recognition possible in the legal industry, for professionalism and ethics. I have also been honored by selection as a Northern California Super Lawyer.

I graduated from Oberlin College, Phi Beta Kappa, and received my J.D. and LL.M. in Taxation, both from New York Univerity, the recognized national leader in tax legal education. I spent almost ten years working in-house with Conoco and DuPont as a tax lawyer, specializing in ERISA and international tax, gaining valuable experience with the practice of tax within major corporations. In 1994, I established my own law office in San Francisco, specializing in tax controversies, collection and litigation for small to medium size businesses and individuals.

  • New York, 1978
  • District of Columbia, 1979
  • California; U.S. Court of Appeals, 9th Circuit; U.S. District Court, Northern District of California; U.S. Court of Federal Claims; U.S. Tax Court, 1993
  • New York University, J.D.
Associations and memberships
  • State Bar of California (Chair, Tax Procedure and Litigation Committee, Taxation Section, 2002 - 2003; Vice-Chair, 2003 - 2004, and Member, 2001 - 2003, Executive Committee of Taxation Section; Taxation Law Advisory Commission, Board of Legal Specialization, 2000 - 2001)
  • American Bar Association (Member, Taxation Section)
  • Contra Costa County Bar Association (Chair, Tax Section, 2005 - 2006, and Member, 2003 - 2009)
  • Internal Revenue Service
  • Franchise Tax Board
  • Board of Equalization
  • Employment Development Department
Biographical details
  • Phi Beta Kappa
  • Member (2002 - 2003), Internal Revenue Service Area 13 Small Business/Self Employed Compliance Practitioner Panel
  • Honoree in Tax, Northern California Super Lawyers, 2010
  • Author, CCH Journal of Tax Practice and Procedure, "Code Sec. 6672(d), a Quarter Century Later: How Has It Performed?", Sept. 11, 2020.