- President/CEO - Walloch Corp, Redlands and San Diego, California
- Certified Public Accountant - 52 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.
- Qualified as an Expert Witness in Los Angeles, Orange, Napa, Riverside, San Bernardino and San Diego County Courts, California and in Federal Courts throughout the United States Service as a Court Referee and as an Estate Executor.