This office represented a certain party who the IRS had considered a responsible person for over $100,000 of trust fund taxes.

However, this office was able to demonstrate upon the proper showing that its client was not a "responsible person" of the business. Ultimately, the IRS agrees and abated the taxes, much to the delight of the client.

ADMINISTRATIVE LAW: There are many facets of our society in which contested matters are resolved by administrative agencies. For example, the postal service resolves many of its disputes with it employees through administrative procedures. Although administrative matters do not involve the courts, the courts may ultimately become involved to ensure that the agencies' procedures are fair and meet the requirement of due process.

This office represents an employer with respect to a termination dispute with its former employee. The administrative hearing was conducted by the California Unemployment Appeals Board. Thereafter, this office sought a Write of Administrative Mandamus with eh Superior Court in an effort to reverse the decision of the Appeal Board.

APPELLATE MATTERS: This office "been up and down" the state and federal appellate systems with issues involving real estate, bankruptcy and foreclosure law. This office has written fifty (50) paged Briefs, when necessary to address novel and complicated issues before an appellate court.