I have litigated numerous issues before the Ohio Board of Tax Appeals, state trial and appellate courts, including direct appeals and original actions before the Ohio Supreme Court. I am experienced in state public utility real and personal property tax, local government finance, constitutional law and legislative practice.I have drafted amendments to the Ohio Revised Code's public utility personal property tax provisions which have been enacted by the General Assembly. I have litigated the personal property tax value and classification of nuclear fuel rods and the real property tax value of an Ohio nuclear power plant. Each of the foregoing involved extensive financial analysis of the subject and an understanding of the underlying effects of utility deregulation. At the federal level, I initiated and coordinated successful population estimate challenges at the U.S. Census Bureau resulting in significant additional state revenue for municipalities and townships in northeastern Ohio.Most recently, I served as an attorney-advisor with the SBA reviewing and closing disaster assistance loans and as a State of Ohio administrative hearing officer determining Pandemic Unemployment Assistance Program eligibility and benefit appeals.Earlier in my career, clerked for several judges of the Commonwealth of the Northern Mariana Islands (CNMI) Superior Court. Following my clerkship, I served as legal counsel to the CNMI House of Representatives. The CNMI is America's newest commonwealth (1986) and is located in the northwestern Pacific Ocean north of Guam - where "America's day begins."