Practice Areas: Taxation, Estate and Gift Taxation, Income Tax,  Tax Controversies,
                           Tax Planning, Charitable Giving, Estate Planning, Wills, Trusts,     
                           Estates, and Probates.
                                  
  Admitted: 1999, California: 1999, U. S. Tax Court; 2003, U. S. District Court       
                  Eastern District of California

  Law School: University of Northern California, J.D., 1995

  College: Notre Dame de Namur University, Belmont, California, B. S. Degree          
                1982

  Member: Yolo County Bar Association, Sacramento County Bar Association,
                 State Bar of California, Woodland Chamber of Commerce, Woodland
                 Sunrise Rotary