My practice focuses primarily on representing clients ranging from individuals to corporations in their tax controversies with the IRS and State income and employment tax agencies. With 34 years of distinguished IRS technical and managerial experience in the Collection, Examination and Appeals Divisions, I have the knowledge and experience to effectively negotiate with tax agencies. I also provide consultation concerning tax controversies, and offer assistance to those who wish to pursue resolution of their controversy themselves, but need someone to hold their hand and guide them through the process. I have also provided expert witness testimony in the Superior Court in the State of California. Lastly, I prepare Federal and state personal income tax returns for clients.

My focus was to evaluate, recommend and oversee the migration of the company into a new Enterprise Resource Planning System (ERP). Minarik Corp was involved in manufacturing and distribution activities with 18 locations across the U.S. My background at the IRS as a Computer Audit Specialist and one of six IRS employees charged with the responsibility of migrating IRS Appeals into its new web-based national Centralized Database System provided the knowledge and experience to be successful in Minarik's migration to its new ERP system. After the new ERP system was operational, I left Minarik to set up my private tax practice.

In my position as Associate Chief, I was responsible for the review and approval of negotiated settlements recommended by Appeals Officers and Settlement Officers. The position required knowledge of tax law, IRS policies and procedures, as well as a solid understanding of tax litigation principles. Cases for which settlement was not recommended were referred to Area Counsel (District Counsel in those days...) for trial preparation. Understanding the hazards of litigation for cases in dispute was critically important in making my determination of settlement vs. trial. Due to my prior Computer Audit Specialist training and broad multi-divisional experience, I was selected as one of 6 national members of the task force charged with designing and implementing the ACDS national computer system used in Appeals. I was recognized as the National Appeals Manager of the Year several years before retirement. I was also one of the three-manager national task force that created the critical elements that became the basis for evaluating the annual performance of Appeals Officers

I managed a group of about 17 Internal Revenue Agents first in West L.A and then in the former Hollywood IRS Office examining various entities ranging from individual business returns to large corporations.

As an IRS Agent, I examined returns ranging from simple 1040's to working as a team member on some of the largest multi-national corporations with headquarters in So. California. The IRS trained me in data processing (writing in COBOL and other programs) as a Computer Audit Specialist. I also taught at the IRS training center (teaching tax law to new agents), and was the employment tax specialist for the Coordinated Examination Program.

Following graduation from Occidental College, I joined the IRS as a Revenue Officer. I was absent from that position for two years (drafted into the US Army Security Agency - assigned to S2 (Intelligence) from 67-69. Upon return from the Defense Department, I rejoined the IRS as a Revenue Officer, and then made the transfer to Examination as a Revenue Agent in 1971.