SUMMARY

Practicing in planning for the Income, Estate and Trust Taxation, Representing Taxpayers before the Internal Revenue Service in Tax Adversarial and Compliance Matters. Entity Formation, Documenting and Implementing Business Entities, Wills, Trusts and Related Documents, Corporations, S Corporations, Partnerships, Limited Liability Companies, etc.

EDUCATION

Juris Doctorate of Laws – South Texas College of Law 1984
MBA Finance – Ohio State University 1976
BS Degree – Accounting
University of Missouri

SKILLS

Oil & Gas Tax Expertise
Estate Planning
Trust Planning
QuickBooks, Microsoft Office
Tax Software Packages

WORK EXPERIENCE

Attorney at Law – Wyoming, Texas, (Colorado – Inactive)
Certified Public Accountant – Wyoming, Texas, (Colorado – Inactive)

Current Emphasis: Clients are more concerned with IRS levies and liens arising from alleged unpaid taxes, due to COVID causing interruption in normal business operations. Offers in Compromise, Installment Agreements and Representation for IRS Examinations have moved to the forefront of my current involvement, i.e., Net Operating Loss Carryback, Failure to File/Pay Tax Penalties; Net Zero Interest Offset); Consulting on §409A Deferred Compensation Plan; Internal Accounting System Consulting Law Firm and Client Trust Accounts;
Business Entity Tax Planning: On going planning concerning formation of business entities such as S and C Corporations, Partnerships, Series LLCs, disregarded entities, IC-DISCs etc.

Personal Tax Planning for Family Wealth: Besides Tax Planning for the Family Business Entity, Individual Tax Planning for Family Members must be appropriately integrated with the business. This entails considering Revocable and Irrevocable Trust Planning, Private Trust Company, Diversification, Wills, appropriate Powers of Attorneys for business, health matters and other miscellaneous documents.
Other Items: My experience varies, depending on the Business Environment, which has changed considerably, requiring expertise as an Attorney at Law, September 1986 to Present as Sole Practitioner primarily involved with Federal income and estate tax matters for individuals, corporations and partnerships; Wills and Family Law matters; Expertise in private trust company and TEFRA litigation. Certified Public Accountant, December, 1976, Individual, Corporate, Partnership and Estate/Trust Planning.

Private Trust Company: Reporting to President and Chairman of the Board; Design of Computerized Oil and Gas Trust Accounting System; Design of Tax Compliance Reporting System for Oil and Gas Trust Clients Implementation and Monitoring of Both Systems; Research and Consultation of Regarding Tax Compliance and Planning; Attorney Representing Trusts in Legal Matters Before Probate Courts.