Areas of Expertise

• Federal, State and Local Taxation – including transactional planning and representing clients before Internal Revenue Service Examination, Appeals and Collection divisions, State of Ohio Special Counsel and various local taxing authority claims departments.
• Corporations - including formation, operation and liquidation of various corporate forms.
• General and Limited Partnerships – planning, drafting and filing of partnership documents; partnership operations, changes in ownership and terminations, including winding down activities.

General Experience

• 34 years' experience in accounting and related fields, including Big 8 auditing, small accounting firm audits, financial statement preparation and tax return preparation.
• 8 years' experience in the tax planning and tax litigation departments of a major Fortune 50 international corporation handling major tax planning projects and tax litigation cases.
• 15 years' experience handling tax claims and tax collection cases before various taxing authorities.

Education

• Bachelor of Science-Business Administration – The Ohio State University major in Accounting
• Master of Business Administration – The Ohio State University
• Juris Doctor Degree – Cleveland State University

Professional Credentials

• Certified Public Accountant – Ohio 1976
• Bar Admissions
• California – 1981
• Ohio 1981