Admitted
1967, Arizona; 1968, Washington; 1971, U.S. Supreme Court
Law School
University of Arizona, J.D., 1967
Law School Graduation Year
1967
College
Arizona State University, B.S., with highest distinction, 1964
Memberships
Maricopa County and American (Member, Sections on: Taxation; Criminal Justice) Bar Associations; State Bar of Arizona (Chairman, Tax Section, 1989).
Biographical
Beta Gamma Sigma; Phi Alpha Delta. Author: Civil Tax Fraud for Failure to File a Return, 13 Arizona Law Review 299, 1971; How to Resolve a Tax Controversy Procedurally, 7 Arizona Bar Journal 4, 1971; Previously ‘Safe’ Corporations Face Danger of Accumulated Earning Tax, 9 Taxation for Accountants 260, 1972; Terminating the Taxpayer's Taxable Year: How IRS uses it against Narcotics Suspects, 40 Journal of Taxation 110, 1974; Use of Motion to Surpress Wiretap Evidence in Recent Tax Case, 40 Journal of Taxation 55, 1974; Courts are Upholding Attorney-Client Privilege in Anonymous Payment Situation, 43 Journal of Taxation 358, 1975; Jeopardy and Termination Assessments, Hearing before Subcommittee on Administration of Internal Revenue Code of Senate Committee on Finance, 94th Congress, 1st Session, November, 1975; IRS Use of Wiretap Evidence in Civil Tax Proceedings in Doubt Despite Recent Case, 56 Journal of Taxation 300, 1982; IRS Sting Tactics Under Attack in Courts, Taxes, September, 1982. IRS Likely to Increase Use of Money Laundering and Related Statutes, 73 Journal of Taxation 5; The Federalization of Arizona's Criminal Income Tax Statutes, The Arizona Attorney, 1995; The ‘Tax Crime Exception to Taking the Fifth Does not Exist, Journal of Taxation, April, 1997. Trial Attorney, Office of Chief Counsel, Internal Revenue Service, Seattle, Washington, 1967-1971. Arizona Lawyer Representative, Ninth Circuit Judicial Conference, 1983-1985. Judge Pro Tem, Superior Court, State of Arizona, Maricopa County, 1987. Lawyer Representative, U.S. Tax Court Judicial Conference, 1983-1986, 1992. (Certified Specialist, Tax Law, Arizona Board of Legal Specialization).