My practice focuses on federal tax issues, and, in particular, on clients who are involved in a controversy with the IRS.
For individual taxpayers these controversies may include: audit representation, appeals to IRS audit reports, representing clients who have not filed all required tax returns, negotiating collections alternatives, helping taxpayers during and after a divorce, Tax Court litigation and criminal tax representation.
Small businesses may need assistance with: choosing the most tax advantaged entity to set up a new business, compliance with federal tax filing and payment requirements, and help when these obligations are not met, employment tax issues and trust fund penalty liability for unpaid employment taxes and buying, selling or merging their businesses.
This practice requires that I spend a significant portion of my day on the phone or in meetings with IRS representatives, ranging from auditors to attorney representing the government. As a result, my negotiations skills, and patience, have been tested and honed over the years. Having the IRS as an opponent poses significant challenges and as a result I have developed the ability to define and focus a discussion, remain on message and persevere in what can be a slow and frustrating process.
The foundation of my law practice is my ability to listen well, sort through large amounts of information and data for the key pieces and then craft a workable solution that meets the needs of my clients and resolves their issues. Over the years my clients have often commented on how relieved they were that someone finally listened to them and understood their issues, and then provided an explanation they could understand and that gave them realistic hope of eventually getting relief.
LL.M (Taxation), New York University, 1991.
J.D., University of Oregon, Eugene, Oregon, 1990.
M.A. (Economics), Ohio University, Athens, Ohio, 1979.
B.A. (English), University of Northern Colorado, Greeley, Colorado, 1976.
ADMITTED TO PRACTICE
Colorado Courts, December 1990
United States Court of Appeals, Tenth Circuit, December 1994
United States District Court for the District of Colorado 1994
United States Court of Federal Claims, June 1993
United States Tax Court, December 1994
American Bar Association, Section on Taxation
Colorado Bar Association (Past Chair, Section on Taxation)
Boulder County Bar Association.