President/CEO – Walloch Corp, Redlands and San Diego, California
Certified Public Accountant - 50 years
Formerly employed by the Internal Revenue Service
Education - Degrees - Graduation with Honors
Master of Business Taxation - University of Southern California – January 1978
Master of Business Administration - California State University Fullerton 1968
Bachelor of Science, Major in Accountancy - Cal Poly University Pomona 1966
Special Expert Witness Assignment – Congress of the United States
Expert Witness before the United States Congress including Congressmen Rahm Emanuel and Paul Ryan on the Alternative Minimum Tax – Official AICPA Expert in 2007.
Special Recognition – CPA Magazine
Named one of “50 Top Tax Professionals in America” – CPA Magazine
Special Teaching Assignment – People's Republic of China
Visiting Professor - Xiamen University, People's Republic of China – “U.S. Taxation,'
'The USA CPA Perspective' and 'Managing a CPA Practice' – May, 1999
Expert Witness and Litigation Support
Expert Witness – Largest Tax Preparation Firm in USA with O'Melveny & Myers
Expert Witness – JAMS (Judicial Arbitration and Mediation Services), AAA (American Arbitration Association), and FINRA (Financial Industry Regulatory Authority) including representing major national investment firms, Oppenheimer and UBS
Expert Witness Criminal & Civil Taxation and Accounting including Business Contracts, Contractor Accounting, Corporate Tax, C Corporations, S Corporations, PSC Corporations, Estate Taxes, Excise Taxes, Governmental Accounting, Individual Tax, Alternative Minimum Tax, Net Operating Losses, Partnership Accounting & Tax, Property Tax, Tax Aspects of Divorce, Taxation of Agricultural Cooperatives, Tax Shelters, Tax Aspects of Personal Injury, Wrongful Termination Damages, Fiduciary Tax & Accounting, California Tax, CPA Practice Sales, CPA ethics & professional responsibilities, fraud, embezzlement & misappropriation of funds on nearly 100 expert witness cases.
Expert Witness and Litigation Support (Continued)
Qualified as an Expert Witness in Los Angeles, Orange, Napa, Riverside, San Bernardino and San Diego County Courts, California and in Federal Courts throu