Beta Gamma Sigma; Beta Alpha Psi. Member, Board of Editors, Cleveland-Marshall Law Review. Certified Public Accountant, Ohio, (inactive). Author: "The Pour-Over Trust," 13 Cleveland-Marshall Law Review 544; "Some Problems in Liquidating Personal Holding Companies," 14 Cleveland-Marshall Law Review 391; "The Accumulated Earnings Tax—Still a Need for Concern?" The Los Angeles Bar Bulletin, Vol. 50, No. 8, pp. 320-331; "Responsible Officer (100 percent) Penalty Cases-Where Are They Headed?," Journal of the Beverly Hills Bar Association, Vol. 8, No.5, pp. 22-27; "The Practices and Procedures of Federal Tax Collection," Federal Tax Practice and Procedure: Practicing Before The Internal Revenue Service, Practicing Law Institute, Tax Law and Practice, Course Handbook Series, No. 103, p. 35; "The New Single Level of Appeal—New Directions for IRS Audits, Disputes and Appeals," New York Law Journal, Course Handbook #417; "I.R.S. Compliance and Tax Shelter Audits," New Tactics for Real Estate Syndication Under the 1984 Tax Act, Law & Business, Inc., Harcourt Brace Jovanovich, Publishers, pp. 294-321, 1984; "A Kinder, Gentler I.R.S.," The Federal Lawyer, Vol. 46, No. 10, November/December 1999; "A Kinder Gentler I.R.S.," Los Angeles Lawyer, Vol. 21, No. 9, December, 1998; "Doing Business with the IRS after Restructuring and Reform," University of Southern California Law School, Institute on Federal Taxation, 2000; "Ethics and Liability in Tax Practice," (Co-Author), University of Southern California in Institute on Taxation, 2004; "Disclosing False or Unfiled Tax Returns to the IRS," California CPA, November 2000, 2004' "Ethics and Liability Issues in Tax Practice," Co-Author; and "IRS Voluntary Disclosure - To Be or Not," Journal of Tax Practice & Procedure, December 2008-January 2009. Lecturer: California Continuing Education of the Bar, IRS Controversies, 1982, 1987; Advance Income Tax Seminar, California State University, Northridge; California Society of Certified Public Accountants; ALI-ABA Committee on Continuing Professional Education, Tax Shelters Under Attack, 1984; UCLA Extension, Business & Management, Tax Disputes Institute, various years between 1984 and 1999, 2001-2010; University of Southern California Institute on Federal Taxation, 1986, 1990, 1999, 2004; Los Angeles Practitioners Forum (I.R.S. District Director), 1990-2000; California CPA Education Foundation - "Tax Procedure and Controversy-Principles and Strategies" 1995-2010 and "Annual Tax Update and Planning Conference," 1997-2010 and "Financial Statements and Tax Fraud Conference," 2001, 2003, 2007, 2010; Georgetown University Law Center Continuing Legal Education Division, 1995, 1997; American Institute of Certified Public Accountants, 2008 National Tax Conference; IRS Advisory Committee on Special Enrollment Examination, 2000-2002. Attorney: U.S. Department of Justice, Tax Division, Refund Trial Sections, Washington, D.C.; Office of the United States Attorney, Tax Division, Los Angeles, California. (Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization)