Admitted: 1973, New York; 1974, U.S. Tax Court; 1981, New Jersey
Law School: Brooklyn Law School, J.D.
Member: Nassau County (Chairman, Tax Committee, 1995-1996) and American (Member: Section of Taxation; Court Procedure Committee; Committee on Civil and Criminal Penalties; Probate and Trust Committee) Bar Associations.
Biography: Member: Theodore Roosevelt Inn of the Court, 2004. Recipient, Chief Counsel Special Achievement Award for Excellence, 1978. Selected as a Long Island Top Legal Eagle in Taxation; Pulse Magazine, September 2010. Author: "Stock Loss as an Ordinary Loss," Acquisitions, Deposition and Distribution Magazine, Alexander Hamilton Institute, Inc., 1974; "Legal Expenses of Stock Appraisal Proceedings: Watch Out for the Tax Treatment," 45 Taxes 181, 1975; "Commercial Bribes: Are They Deductible?" 58 Taxes 593, 1980; "The New Jersey Act Granting the Surviving Spouse of A Decedent the Right to an Elective Share of the Decedent's Estate: A Primer," New Jersey Lawyer, Journal of the New Jersey State Bar Association, Fall Issue, 1980; "Rev. Proc. 81-51: Relief for Taxpayers Wishing to Terminate Accrual of Interest Prior to Assessment of a Proposed Liability," 61 Taxes 107, 1983; "TM Partner Issue Raises Need for Protective Provision," 56 Journal of Taxation 127, 1983; "Rev. Proc. 84-58: A Welcome Clarification of Procedures for Taxpayers Who Wish to Make Remittances to Stop the Running of Interest on Deficiencies," 63 Taxes 140, 1985; "Limitations on Use of Clifford Education Trust," 115 New Jersey Law Journal 1, January 1985; "No E & P, No Income Rule Applies to Diversion of Corporate Funds, Second Circuit Says," 89 Journal of Taxation 41, 1998; Lecturer: "Shareholder Planning in Corporate Liquidations," Thirteenth Annual Tax Seminar, New York State Society of Certified Public Accountants, 1985; "Estate Tax Litigation," New York State Bar Association, Spring 1994, UJA Conference, October 1994; "Trends in Valuation Discounts," UJA Conference, 1996; "Preparation and Audit of the 706," UJA Conference, October 1997; "Estate Planning for the Professional or Small Business Owner," UJA Conference, October 1998; "Estate Tax Filings," UJA Conference, 2000; "How and Why the Internal Revenue Service Audits a Law Practice," Touro Law Center, March 29, 2001; "Practice Before The New IRS," Touro Law Center and IRS Taxpayer Education and Communication Unit, June 2001; "Immediate Pre-Mortem and Post-Mortem Planning," UJA Conference, 2002; "Valuation Issues Respecting the Use of Family Limited Partnerships and Limited Liability Companies in Estate Planning," UJA Conference, 2003; "Litigating Cases in the U.S. Tax Court," IRS-Long Island Tax Practitioner Symposium, 2003; "The Estate Tax Audit and Beyond," UJA Conference, 2004; "Planning with Family Limited Partnerships and Limited Liability Companies," UJA Conference, 2005; "Sales Tax Audits - ALJ Hearings and Appeals," Nassau Academy of Law, 2007; "Planning with Family Limited Partnerships: Formation and Operations - Let's Get it Right," UJA Conference, 2007; "Discount Evaluation Issues and the Latest Family Limited Partnerships (and other) Section 2036 Bombshells," UJA Conference, 2006; "NYS Domicile Audit and Appeals Process," Long Island Tax Practitioner Symposium (NCCPAP), 2008; "Tax Crimes under the New York State Tax Law," 56th Annual NYS Society CPA All Day Conference, December 2008; "Family Limited Partnership and Limited Liability Company Planning and Update", UJA Conferences 2009, 2010; "New York State Tax Appeals Procedures", Long Island Tax Practitioner Symposium (NCCPAP), 2010; "Tax Crimes: How to Keep Your Clients from the Big House", LIU Tax & Accountants Institute, Summer 2010; "What Are The Alternatives To Filling Bankruptcy When Taxes Are In Issue', Theodore Roosevelt American Inn of the Court, February 2010; "Taxation and Estate Planning," Nassau Bar Association Speakers Bureau; "Practical Skills, Estate Planning and Will Drafting, New York State Bar Association, Fall 1997. Senior Trial Attorney, Office of Chief Counsel, I.R.S.: Newark District Counsel, 1975-1979; New York District Counsel, 1980-1981; Past Chairman, IRS Brooklyn District Director's Liaison Committee, 1996-1997. Past Chairman, Nassau County Bar Association Tax Committee, 1995-1996. Former Senior Trial Attorney, Internal Revenue Service, Office of District Counsel, 1975-1981.
Born: New York, N.Y., May 27, 1948