EDUCATION:     1967 – 1971 
                               Long Island University, Brooklyn, New York
                               Bachelor of Science – Accounting
                               Minor in Federal Taxation and Education

ASSOCIATIONS: Past President of the Nevada Society of Enrolled
                                Agents (NVSEA) 
                                Member of the National Association of Enrolled 
                                Agents (NAEA)
                                Member of the National Association of Tax 
                                Preparers (NATP)

EMPLOYMENT:

                                Las Vegas, Nevada
                                Expert witness for Attorneys’ representing clients in 
                                tax evasion cases.  Instructor for continuing education 
                                courses, specializing in tax related classes at the 
                                southern Nevada school of Real Estate.

                                Las Vegas, Nevada
                                Responsibilities include preparing budget, financial 
                                statements, tax and payroll tax returns.  Supervise all 
                                accounting and tax matters.

                                Brooklyn, New York and Las Vegas, Nevada 
                                Responsibilities include but are not limited to writing 
                                up of original books of entry, preparation of business
                                and personal tax returns for medium and small 
                                businesses. Also act as a representative for taxpayers
                                before the Internal Revenue Service on all matters up
                                to and including the appeals level.

                               New York, New York
                               Responsibilities included the auditing of complex 
                               individual, corporate tax returns and termination audits. 
                               Liaison with the Criminal Investigation Division and 
                               Drug Enforcement Authority (top clearance rating).

                               New York, New York
                               Duties included but not limited to the preparation of 
                               payroll and income tax returns, both personal and 
                               corporate, from books of original entry for a public 
                               accountant.