Practice Area

• Charitable Sector
• Tax
• Trusts & Estates

Industry Focus

Individuals, corporations, partnerships, limited liability companies, and tax exempt entities

Education

• University of California Los Angeles School of Law, J.D., 1985
  Moot Court Honors Program
• University of California Berkeley, B.S., 1982; Phi Beta Kappa; Beta Alpha Psi (Accounting Honor Society)
  Kraft Scholarship

Court Admissions

• California, 1985
• U.S. District Court, 1985
• U.S. Tax Court, 1991

Professional Recognition

• "Top 5% of lawyers in Southern California," Southern California Super Lawyers (2004-2006, 2009-2011)
• AV® Preeminent™ Rating, Martindale-Hubbell

Publications and Presentations

• Frequent speaker on the topic of: “Self-Dealing Rules applicable to Private Foundations"
• IRS Says “Let’s Make a Deal” (Regarding Misclassified Workers), Mitchell Silberberg & Knupp Charitable Sector Alert (January 2012)
• Approval of Model Protection of Charitable Assets Act, Mitchell Silberberg & Knupp Charitable Sector Alert (September 2011)
• Walking the Fuzzy Line Between Independent Contractor and Employee, AccountingToday.com (July 2011)
• MS&K's Davine Helps Nonprofits Prepare for an IRS Employment Tax Audit, The Nonprofit Quarterly (June 2011)
• IRS Audits Employment Tax Compliance by Nonprofits, Mitchell Silberberg & Knupp Charitable Sector Alert (June 2011)
• Compliance by Charities With the California Professional Fiduciaries Act, Mitchell Silberberg & Knupp Charitable Sector Alert (July 2010)
• Heads Up to Employers - New IRS Audit Program Will Focus on Employment Taxes, Mitchell Silberberg & Knupp Tax Alert (March 2010)
• Author, Charitable Giving, Advising California Nonprofit Corporations, Ch. 15. 3rd Ed. Cal CEB (2009)
• Speaker, Worker Classification - Employee vs. Independent Contractor, UCLA Tax Controversy Institute (October 2008)
• Speaker, Overview of Charitable Giving Techniques, California Society of CPAs (October 2008)
• New IRS Electronic Filing Requirements for Small Charities, MS&K Charitable Sector Letter (June 2008)
• Speaker, Self-Dealing Rules applicable to Private Foundations, National Conference on Planned Giving (October 2007)
• Providing Assistance to Families of Fallen Firefighters, MS&K Charitable Sector Letter (December 2007)
• Speaker, Charitable IRA Rollover Rules, Western Regional Planned Giving Conference (May 2007)
• Speaker, Charitable Gifts of Retirement Plan Assets, and Charitable IRA Rollover Rules, Salvation Army National Conference (April 2007)
• Fixing a Broken Charitable Remainder Trust, MS&K Charitable Sector Legal Update (March 2007)
• The 2004 Tax Act: Its Impact on Charitable Giving, MS&K Charitable Sector Letter (August 2005)
• IRS Guidelines for Automobile Donations, MS&K Charitable Sector Alert (2004)
• An Overview of the Taxpayer Relief Act of 1997, MS&K Charitable Sector Alert (August 2002)
• Revised Charitable Gift Annuity Rates, MS&K Charitable Sector Alert (2002)
• Don't Get Taken For A Ride If You Donate Your Car to Charity, MS&K Charitable Sector Alert (April 2001)
• Overview of the Taxpayer Relief Act of 1997, MS&K Charitable Sector Alert (April 2001)
• Everything You Ever Wanted to Know about "Type 3" Supporting Organizations, MS&K Charitable Sector Alert (2000)

Professional, Business, and Civic Affiliations

• Editor, MS&K Charitable Sector Letter 
• Chairman, Los Angeles County Bar Association, Taxation Section, Entertainment Tax Committee
• Taxpayer Advocacy Panel (TAP), a Federal Advisory Committee to the Internal Revenue Service 
• Former Chairman, Los Angeles County Bar Association Young Tax Lawyers (1993-1994)

Other Career Experience

• Former Special Assistant U.S. Attorney for the IRS (1991-1995)
• Specialist in two IRS Market Segment Specialization Programs: entertainers/athletes and gasoline retailers