FACULTY - AUTHORS - EDITORS
Welcome to The Eagles' Nest!
Our panel of distinguished bankruptcy and tax experts who have presented in live or recorded seminars for the King Bankruptcy Academy, or written or edited books available here (Books & Letters).
MORGAN D. KING, Esq.
Morgan King, an attorney in private practice, is the lead lecturer at the Academy for 2004. An expert in the subject of discharging taxes in bankruptcy, Mr. King has also authored practice deskbooks on Chapter 7 and Chapter 13 law and practice, and attorneys' fees and ethics in consumer bankruptcy cases.
Mr. King was the recipient of the Distinguished Service Award by the National Association of Consumer Bankruptcy Attorneys in 2003.
Mr. King speaks and frequently lectures on the specialized subject of discharging taxes in bankruptcy, and has appeared before the National Association of Consumer Bankruptcy Attorneys at their conventions annually for the last ten years, the California State Bar Educational Institute in Palm Springs, the Central District of California Bankruptcy Forum, and numerous states' bar associations (see list of speaking engagements below). In addition, he has been featured at meetings and seminars of enrolled agents, accountants and other professionals across the country. See list of speaking engagements, below. His book on this subject is used by Federal District Courts and bankruptcy judges, IRS special procedures offices, bankruptcy trustees, bankruptcy lawyers and enrolled agents.
His articles have appeared in the American Bar Journal, The San Francisco Recorder, the Journal of the National Association of Enrolled Agents, the Journal of the National Association of Chapter 13 Trustees, Norton's Annual Survey of Bankruptcy Law, Norton's Bankruptcy Law Advisor, CCH Journal of Tax Practice & Procedure, and the Journal of the National Association of Consumer Bankruptcy Attorneys, and various law reviews and other publications.
THE MEMBERS OF OUR "EAGLES NEST"
Each an experienced and prominent professional
Mr. Taylor, the founder of the Firm, has over 35 years of experience in handling civil and criminal tax controversies. He handles litigation in U.S. District Court, U.S. Bankruptcy Court, U.S. Tax Court, U.S. Court of Claims, U.S. Courts of Appeal, and the U.S. Supreme Court. He also handles administrative disputes with the IRS, including audits, collection matters, criminal investigations, administrative hearings with the Office of Appeals and Collection Due Process appeals.
Mr. Taylor, prior to entering private practice in 1989, served as an Assistant U.S. Attorney in the Tax Division of the U.S. Attorney’s Office in the Central District of California from 1987 to 1989. From 1984 to 1987, Mr. Taylor was a Senior Trial Attorney with the Laguna Niguel IRS District Counsel’s Office, where he handled Tax Court cases, criminal matters and complex collection matters for the IRS.
From 1981 to 1984, Mr. Taylor was an Attorney with General Litigation Division of the IRS Office of Chief Counsel in Washington, D.C., where he specialized in collection, bankruptcy and summons matters for the IRS. Mr. Taylor has a wealth of experience handling all aspects of tax disputes involving federal and state taxing agencies. He also serves as an expert witness in litigation between private parties where tax issues arise. Mr. Taylor serves as Tax Counsel to the firm of Shulman, Hodges & Bastian.
Sam entered the practice of law and a tax attorney because of his desire to help people achieve their personal, professional and financial goals. He is a:
Tax procedure nerd
Sharp business person
…and keen on delivering results for his clients.
Sam’s clients say his best attributes are his compassion, his patience, and his ability to instill calm into the most difficult situations. Sam believes his track record of success as a tax attorney is due principally to his ability to keep his composure when the chips are down and the fact that he does not like to take “no” for an answer.
Sam is a firm believer in the value of education: always reading, learning, challenging ideas, and expanding his knowledge base. Outside of the firm, Sam is a die-hard football fan, travels extensively, and loves great food, good jokes, and blues music.
Michael Rozbruch is a nationally recognized entrepreneur and is the founder of Michael Rozbruch's Tax and Business Solutions Academy™, a training and consulting services company that trains and helps other CPAs, Attorneys and Enrolled Agents (as well as other professionals) to build highly profitable practices through proven marketing systems and strategies. But he doesn't stop there. He also trains on how to "close" the sale, manage the client relationship and knows firsthand how a best practice IRS Problem client niche practice should be run and operated.
Michael helped pioneer the tax resolution industry 16 years ago. He founded and built one of the most reputable tax resolution firms in the country. On the verge of a personal bankruptcy in 1998, he started Tax Resolution Services, Co. on his dining room table with zero clients and grew it into a nationally marketed powerhouse registering $23 million in sales, 4,000 clients and 125 employees. He is an author, a 2011 semi-finalist in Ernst & Young's Entrepreneur of the Year Award, made INC's. 500/5000 list in 2010 and 2011, is the president of the prestigious National Association of Tax Resolution Companies. Michael is a member of the CPE committee of ASTPS. Michael has been featured numerous times as the guest expert on the Fox News Network, KCAL and KABC. His interviews and expertise have been published in Inc. Magazine, Tax Analysts® "Tax Notes Today", U.S. News & World Report, The Wall Street Journal, and Entrepreneur Magazine, to name a few.
San Diego attorney Dave Greenberg is a leading authority on Effective IRS Problem Solving. His work includes numerous articles and special reports including:
Five Tax Secrets Every Small Business Person Must Know!
His techniques are suitable for all individuals and business owners because they are straightforward, easily understood, and designed to affordably maximize the prospect of an excellent result.
David has been in practice for 31 years and currently devotes his legal practice exclusively to bringing relief to persons and business owners, who, despite their hard work and good intentions, find themselves at odds with the IRS. He’s always been quoted as saying:
REBA M. WINGFIELD, Esq.
Wingfield & Corry, P.A.
Little Rock, AR 72201-2125
Born in Arkansas, December 8, 1954; admitted to Bar,1994, Arkansas and U.S. District Court, Eastern and Western Districts of Arkansas; U.S. Court of Appeals, 8th Circuit, U.S. Court of Appeals, Federal Circuit; U.S. Tax Court.
Education: University of Arkansas at Little Rock (B.B.A., 1991; J.D., 1994). Member: Pulaski County, Arkansas (Member, Section on Debtor-Creditor) and American (Member, Taxation Section) Bar Associations.
Practice Areas: Tax Collection Matters (Installment Agreements, Penalty Abatement Requests, Offers in Compromise); Tax Bankruptcy; Corporate and Business Planning; Corporate Reorganizations; Contracts; Probate
Wingfield & Corry, P.A.Little Rock, AR 72201-2125lawyers-dwfirm.com
• June 30, 2016 – Arkansas Bar Association Best of CLE 2016 – “Tax Issues in Bankruptcy”
• March 31, 2016 – Arkansas Bar Association – 2015-2016 20th Annual Debtor/Creditor Law Institute – “Tax Issues in Bankruptcy”
• December 3, 2015– Arkansas Federal Tax Institute– “Privileges, Rights, Disclosures and Penalties for Tax Advisors and Return Preparers”
• May 31, 2012 – Morgan King’s Discharging Taxes in Bankruptcy Seminar – “Navigating the Collection Due Process”
• February 10, 2012 – 18th Annual Mid-South Conference on Bankruptcy Law – “A Fresh Perspective on Tax Obligations in Bankruptcy”
• September 30, 2011 – Arkansas Society of Certified Public Accountants Northeast Chapter Meeting – “Circular 230 Revisions”
• May 13, 2011 – American Society of Tax Problem Solvers Advanced Seminar – “Navigating the Collection Due Process”
• December 3, 2010 – 49th Annual Arkansas Federal Tax Institute – “The Trust Fund Recovery Penalty” / “Bankruptcy Basics”
• April 29-30, 2010 – Arkansas Bar Association 14th Annual Bankruptcy Debtor-Creditor Law Institute – “Tax Liabilities in Bankruptcy”
• December 5, 2008 – 47th Annual Arkansas Federal Tax Institute – “Collection Due Process”
Dennis McGoldrick, Esq., graduated from Loyola Law School, Los Angeles, in December, 1980, and was admitted to the California Bar in 1981. He is a Board Certified Consumer Bankruptcy Attorney.
From 1986 to 1991, Mr. McGoldrick served as a panel trustee for the bankruptcy court of the Central District of California. He was appointed trustee in approximately 10,000 cases.
Mr. McGoldrick has confirmed over 50 chapter 11 plans. He has completed Bankruptcy Mediator training and now is a volunteer on the panel of Bankruptcy Mediators for the Central District of California.
He is a Certified Specialist in Bankruptcy, certified by the Board of Legal Specialization of the State Bar of California.
Dennis McGoldrick served the South Bay Bar Association (SBBA), located in Torrance, California, serving the Southwest District Court, Superior Court of California, as SBBA President in 1995. The year as president culminated eight years on the Board of Directors of the South Bay Bar Association.
Christine A. Wilton centers her private practice on Consumer Bankruptcy, litigation in bankruptcy, debt collection practice act claims, fair credit reporting act claim, and mortgages. Attorney Wilton practices in Los Angeles and Orange Counties. She received her Juris Doctor from Pacific Coast University School of Law (2005), and undergraduate degree from California State University, Long Beach (B.A. 1989), where she studied Speech Communication. She is admitted to practice law in California and before the United States District Court, Central District.
Rich has been a shareholder of Parker, Butte & Lane, P.C. since 1986. He practices in the areas of business and family immigration law as well as bankruptcy. He represents clients in the wine industry for the entry of leading vintners from some of Europe's premier wine growing regions. He also assists with family immigration.
He is a speaker at major bankruptcy seminars in Oregon and is a practicing member of both the Oregon and Washington Bars.
Education - J.D., Golden Gate University Law School, 1978 Member of Law Review
B.A., Reed College, 1975
Brager Tax Law Group
Dennis Brager is a nationally recognized California State Bar Certified Tax Specialist and a former Senior Tax Attorney for the Internal Revenue Service's Office of Chief Counsel.
He has been named by Los Angeles Magazine as a Southern California Super Lawyer. Dennis has written numerous articles on tax problems, and has been quoted as a tax expert by many publications including the Daily Journal, BusinessWeek, The National Law Journal, USA Today and Palm Beach Daily News. He has also appeared on ABC Television's Good Morning America show, Fox Business News, TV One Access, and KSRO-Newstalk 1350.
Of the Ohio Bar
Mr. West is a Dayton, Ohio Board Certified consumer bankruptcy attorney whose firm is the largest filer in Southern District – Western Division at Dayton. He has delivered numerous lectures on bankruptcy in southern Ohio. He received his degree in Business Management from St. Joseph’s University, Philadelphia, Pennsylvania, and his J.D. from Temple University, Philadelphia, Pennsylvania.
Richard West is a Board Certified Consumer Bankruptcy Attorney. He has been practicing bankruptcy law for 32 years and has handled more than 10,000 bankruptcy filings. He is also the author of numerous consumer guides to personal finance and bankruptcy issues. West’s firm has offices in Dayton, Springboro and Fairfield, Ohio. He is a member of the National Association of Consumer Bankruptcy Attorneys, the King Bankruptcy Academy, the American Bankruptcy Law Forum, and the National Bankruptcy Law Forum.
Rick has been teaching Bankruptcy Law to attorneys for years. He has taught for all three of the largest “for profit” companies, Lorman, PESI and NBI, as well as for the Ohio State Bar Association sponsored seminars
CHARLES F. ROSEN, Esq.
Los Angeles, California
Mr. Rosen started his distinguished 26-year career with the IRS in 1970 as a revenue officer and shortly after, in 1973, became the Chief of the Procedures & Insolvency Unit, Special Procedures Staff in Los Angeles. Thereafter, he was a Bankruptcy Advisor in Los Angeles and Laguna Niguel working on all chapters of bankruptcy; he also worked on all other non-bankruptcy aspects of tax collection including, but not limited to, lien discharge and subordination applications, review of Trust Fund Recovery Penalties for responsible persons who are in bankruptcy, civil suits by and against the government, claims for refund and for wrongful levy, resolution of open seizures and levies, etc.
Mr. Rosen is a frequent speaker before professional organizations around the country on topics related to IRS collection and taxpayers' remedies.
Rosen currently practices law with law offices of A. Lavar Taylor in Santa Ana, California.
ROBERT N. KOLB, Esq.
Robert Kolb is the prevailing attorney on appeal, representing the debtor/taxpayer in two important Ninth Circuit cases, In re Ellett* (held, in a case of violation of the discharge of state taxes, the debtor has standing under the Ex Parte Young doctrine to sue the director of the Franchise Tax Board, personally, for injunctive relief), and In re Snyder** (held, for purposes of Chapter 13, an IRS lien attaching to the debtor's ERISA retirement plan is treated as unsecured).
Bob Kolb has been practicing law since 1970. Mr. Kolb dedicated the early part of his career to the IRS and served at varying times as Chief, Office Audit Dispute Section, and Acting Chief, District Director's Conference Staff.
His private practice has emphasized litigation of civil and criminal tax disputes and controversies in the U.S. Tax Court, U.S. District Courts and Bankruptcy Courts, including discharge of tax obligations in Chapter 7 and Chapter 13.
JERRY H. SATTERBERG, E.A.
Satterberg Tax Consultants & Payroll Services
Fresno, CA 93704-2644
Satterberg spent 26 years as a Collection Revenue Officer and Collection Group Manager with the IRS. In addition Satterberg gained valuable knowledge and experience in managing and directing the Offer in Compromise program, Employment Tax Examination Program, Field and Office audit staff examinations.
MICHAEL GENDELMAN, Esq.
Mr. Gendelman's practice extends to federal, state and local taxation, with an emphasis on federal, state and local tax controversies and tax collection matters for individuals, partnerships, and corporations. Mr. Gendelman represents taxpayers before the IRS, the California Franchise Tax Board, the California State Board of Equalization and local California taxing agencies in audit, collection, appeals and Tax Court litigation matters.
Mr. Gendelman began his career with the IRS Office of District Counsel, San Francisco, in 1978. He soon achieved the rank of Senior Trial Attorney and was then promoted to Assistant to the Deputies Regional Counsel, Tax Litigation and General Litigation for the IRS Western Region. Mr. Gendelman left the IRS after 6 years and spent 3 years in private practice handling tax controversy and real estate matters.
In 1988, Mr. Gendelman joined Pacific Bell/Pacific Telesis Group to establish and lead the company's Tax Controversy Group. Mr. Gendelman spent 13 years as Pacific Bell's Senior Tax Counsel, where he was responsible for the company's federal, state, and local legal-tax controversy cases and matters.
After the SBC/Pacific Telesis Group merger and the relocation of Pacific Bell's tax controversy work to San Antonio Texas, Mr. Gendelman headed up SBC's West Coast legal-real estate group until that function was also relocated out of California in late 2002.
Mr. Gendelman also lectures on Attorney-Client Privilege matters and issues and has presented the "The Attorney Client Privilege in Today's Corporate Tax Department Setting" before at the Tax Executives Institute Midyear Meeting in Washington D. C.
NEIL D. DEININGER
Deininger & Wingfield, P.A
Little Rock, AR .
Born in Maryland, March 6, 1956; admitted to Bar,1983, Arkansas; U.S. District Court, Eastern and Western Districts of Arkansas; 1997, U.S. Court of Appeals, 8th Circuit; U.S. Tax Court; State Supreme Court.
Education: University of Delaware (B.S., accounting, 1978); University of Arkansas at Little Rock (J.D., 1983); Certified Public Accountant, Arkansas, 1981. Member: Pulaski, Arkansas (Member, Taxation Section) Bar Association; Arkansas Society of CPAs; American Institute of Certified Public Accountants; named one of Arkansas' best tax attorneys, Arkansas Times, July 26, 2002.
Practice Areas: Tax Disputes; Tax Collection Matters; Installment Agreements; Penalty Abatement Requests; Offers in Compromise; Tax Litigation; Tax Bankruptcy.
Bedford TX 76022
Marguerite is an experienced attorney with more than 25 years of practice in the Fort Worth metropolitan area. Her practice is limited to the areas of small business reorganization, small business bankruptcy and tax matters. She is the author of two books, Holding on to the American Dream and 10 commandments of Small Business Success.
Ms. Kirk frequently lectures on bankruptcy law and procedure.
Board Certified in Business Bankruptcy by the American Board of Certification.
Board Certified in Consumer Bankruptcy by the Texas Board of Legal Specialization.
Admitted to practice before United States Tax Court.
Law Offices Of Marilyn Garner
Arlington, TX 76006
Marilyn is an experienced Bankruptcy professional who specializes in consumer bankruptcy, business bankruptcy, creditor's rights, workouts and business reorganization. As founder of her own Metroplex bankruptcy law firm, Marilyn provides professional services to individuals, families, small business owners and corporations.
Marilyn draws upon a broad spectrum of financial service experience with diverse client profiles. Marilyn began her Bankruptcy career in 1987 with the Dallas law firm of Moore and Peterson, P.C. In a 1989 merger, Marilyn joined the Dallas office of Weil, Gotshal and Manges, a major national Bankruptcy law firm. In 1993 Marilyn joined the Office of the United States Bankruptcy Trustee as Senior Attorney Advisor.
DAVID A. TILEM, Esq.
Law Ofc David A Tilem
Contributing author to "Personal and Small Business Bankruptcy Practice in California" published by CEB. He is certified as a Business Bankruptcy Specialist by the American Board of Certification. He serves as Chairman, Bankruptcy Law Advisory Commission for California State Bar and helped write the examination given to attorneys seeking bankruptcy certification with the State Bar (he also grades the exams!). Mr. Tilem serves on the Board of Directors for the National Association of Consumer Bankruptcy Attorneys ("NACBA"), and is the Regional Chairman for the California Central Region of the National Association of Consumer Bankruptcy Attorneys.
Director of paralegal studies at King Bankruptcy Academy
Lynch Legal Support
Temecula, CA 92592
Jeannie Lynch is a certificated Senior Paralegal with over 30 years of substantive experience in the areas of consumer bankruptcy, family law, civil litigation and commercial real estate.
Jeannie's professional career began in 1980 when she joined attorney Louis Barry Mack in his family law/civil litigation practice in Palm Springs, California.
In 1982 Mr. Mack's firm funded Jeannie's paralegal studies and in 1984 she transitioned to her own office with her own case load. In 1995, Mr. Mack was appointed to the bench the practice was closed. Jeannie was at that time recruited by a client real estate broker and for the next 9 years she administered all contracts for Lyle Commercial, a Palm Springs commercial real estate brokerage, and spearheaded the firm's marketing department. In 2004, Mr. Mack made the decision to return to private practice and Jeannie was invited to and did rejoin the firm, once again assuming a hugely responsible case load at The Mack Law Offices in Palm Desert, California.
In late 2007 Jeannie moved to San Diego and made the "quality of life" decision to establish a contract bankruptcy paralegal business from her home office.
With her focus established, Jeannie sought out all Consumer Bankruptcy education and training sources available and soon found herself assisting a client base of more than 10 bankruptcy attorneys with successful bankruptcy filings across the nation. With services ranging from client intake to Trustee Supporting Documents, amendments and even some motion work, she knows her cases from beginning to end. Jeannie's active involvement in the Consumer Bankruptcy support process and continued pursuit of an active and aggressive Continuing Legal Education agenda establishes her as professional among her peers.
BOBBY COVIC, E.A.
Incline Village, NV
Bobby Covic is a popular nationally recognized speaker on remedies for delinquent taxes. He has been an instructor for NATP since 1992 and was an instructor for National Tax Practice Institute (NTPI) 1998 ‚ 2003. His instructor goal is to educate tax and legal professionals in advanced techniques for representing clients before IRS. Bobby is a faculty member of the King Bankruptcy Academy. He co-authored NAEA-EF‚ Introduction to Representation and is a contributor to the 2004 editions of Nolo Press‚ Stand up to the IRS and Tax Savvy by his associate, tax attorney Fred Daily. Bobby was formerly a columnist for Deal Magazine and presently pens the popular syndicated newspaper column, EVERYTHING'S NEGOTIABLE.
Bobby Covic is the author of EVERYTHING'S NEGOTIABLE! How to Bargain Better to Get What You Want. A FREE preview of his book is available at www.bobbycovic.com. You may also easily order this popular book from that site, or from any of the contact information below.
CLAUDIA HILL, EA, MBA - a tax professional and Editor of CCH Journal of Tax Practice & Procedure. Formerly, Dean of the National Tax Practice Institute. TaxMam.com.
ROBERT McKENZIE, Esq., Chicago, IL. - Lawyer, author, lecturer, Dean of the National Tax Practice Institute and expert in rights and remedies of delinquent taxpayers. McKenzielaw.com
"MAC" MACPHERSON, Esq., Lawyer, Phoenix, AZ - Nationally recognized defender of taxpayer's rights, author of Tax Fraud & Evasion, The War Stories . TaxLawAttorney.com
MARK SEGAL, Esq., Las Vegas, Nev. - Lawyer, nationally recognized expert and frequent lecturer on tax discharge and other tax remedies.
BERNARD GARTLAND, Esq., Lawyer, Palm Springs, CA - Lawyer, lecturer, director of national tax relief offices
Academy subject: Using transmutation agreements to protect the innocent spouse.
WHAT SOME OF OUR ENROLLEES SAY ABOUT THE ACADEMY
Consumer bankruptcy lawyers all know Morgan King and his Bankruptcy Academy. For years, Morgan has honed his knowledge of discharging taxes in bankruptcy - and his studies have paid off. Morgan's not only one of the smartest tax/bankruptcy guys out there, but he's an incredible teacher. If you've heard him speak at the NACBA conferences you already know what I'm talking about.
Bankruptcy attorney Jay Fleischman, Brooklyn, NY
This is a must program! In fact, it was so good I'm seeing it again!
Bankruptcy attorney Antonio Villeda, McAllen,Texas
Both Amy and I thoroughly enjoyed your seminar. It's the only one I've found that actually allows me to learn something in my chosen field.
Bankruptcy attorneys N. D., Deininger & Wingfield, P.A., Little Rock, Arkansas
I thought I knew the subject. But when I took the Academy I realized how superficial my understanding had been. I left with a new confidence and a new competence I could not have gotten anywhere else.
Bankruptcy attorney Marlow Preston, Austin, Texas
I appreciate the invaluable information you have given other attorneys. As a small (2 person office) it is very difficult to venture outside your comfort zone of area of practice. I cannot thank you enough.
Bankruptcy attorney Bob Ellis, Columbus Ohio
It was great! I took both factual information and a real sense of confidence from the week. If you plan any seminars regarding other topics, I will be there.
Bankruptcy attorney Brian Zeiden, Los Angeles, California
This course is a MUST for consumer bankruptcy practitioners. Morgan and his expert speakers and the materials presented, provide excellent guidance and hands-on practical tips and advice that are immediately useful. Ellen Stone, Managing Attorney, Law Offices of John Ventura, Brownsville, Texas.
I have not seen anyone that provides more information and expertise than you. I am always very impressed with the extent of work, energy and expertise you bring to your seminars.
Bankruptcy attorney Marguerite Kirk, Bedford, TX
. . . the course was excellent and would take it again and bring my associate. Of course we would prefer to have it in the East, but I did enjoy San Francisco and the restaurant that you recommended.
Bankruptcy attorney Donald G. Koch, New York, NY.
I really enjoyed the program. I learned some new things and it reinforced what I had already learned from your web-site. One thing I'm excited about is that it opened up a prospective market for me that I had not yet recognized. I plan to market my services as a consultant to tax and bankruptcy attorneys in my state. Reading transcripts can be quite complicated for the inexperienced and preparing delinquent returns may sometimes be needed. With your book as a reference I will feel comfortable and conversant when speaking to other professionals.
Thanks for doing what you do. There's a tremendous need for it. I know of several atty's in my area who don't know (enough) about tax discharge. More EA's who practice representation need this knowledge as well. Our clients aren't effectively served if we don't present all their options....and know a bad attorney when we see one. Enrolled Agent Lisa Sexton, Carlsbad NM
I just wanted to let you know that I thought your BK academy was terrific and very informative.
Bankruptcy attorney Martin A. Berger, Hilo, HI
I love your programs. Thanks for supporting the Debtors' bar over the years.
Bankruptcy attorney Steve Berken, Denver, CO