MASmith APLC Michael Anthony Smith Attorney at Law 230 e.. Foothill Blvd suite c Arcadia, Ca 91006 626-357-1177 San Gabriel Valley

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M. A. SMITH

A PROFESSIONAL LAW CORPORATION

RESUME

EDUCATION AND LICENSING

1990 - 1996

University of La Verne Law School, J.D.

Admitted U.S. Supreme Court July 2000

Admitted to California Bar, December 1994

Admitted to U.S. District Court, December 1994

Admitted to U.S. Tax Court, January 1995

Admitted to Ninth Circuit Court of Appeals, January 1995

Sat for Tax Bar Specialty Examination, August 1995

Received specialist certification in taxation law from the State Bar of California, Board of Legal Specialization, December 1996

1974 Obtained CPA license

1969 Obtained Enrolled Agent credential with IRS

UCLA Extension

Earned approximately 12 units for adult teaching credential

UC Berkeley - 1961

BS in Business, Specialty in Accounting

EMPLOYMENT

1994 - Present

Self employed. From the date of licensure, I have worked in various areas of law including, tax, bankruptcy, will and trusts, business, criminal, personal injury and have handled various collection matters.

1973 - 1994

Self employed. Preparation of financial statements, small business bookkeeping and representation of taxpayers before the IRS and other state regulatory agencies as necessary. My practice consisted of approximately 70 percent tax work.

1972 - 1973

Employed by Pasadena Community Hospital as Controller and Assistant Administrator. Duties included supervision of 125 employees (in the absence of the Administrator) and reporting of financial activities at Board of Directors' meetings.

Concurrently, I worked on building my own accounting practice.

1969 - 1972

Employed by Blue Cross of Southern California as Hospital and Extended Care Facility Auditor for compliance under the Medicare and Medical reimbursement programs. I became the Training Coordinator and Appeals Officer in 1971.

Concurrently, I worked for local CPA firms preparing income tax returns in the evenings and started my own accounting practice.

1962 - 1969

Employed by IRS as a Field Auditor. I spent five years in Pasadena, California, auditing small businesses and professionals. Two and one-half (2-1/2) years were spent in Los Angeles preparing documentation of income for purposes of criminal indictments of organized crime figures, embezzlers, confidence men, and other tax evaders. These cases were prepared in cooperation with the Intelligence Division of the IRS.

Concurrently, I taught adult education courses in income tax theory, retirement planning and hospital accounting in the San Gabriel Valley School System.

1961 - 1962

Employed by Peat Marwick Mitchell, CPAs, as Junior Auditor. Duties included audits with City of Los Angeles, Burbank, General Electric, etc., and the preparation of bookkeeping and tax returns for local CPA firms.

Over the last 30 years I have directly supervised the construction of 4 homes and 1 apartment complex. I have also invested in various real estate developments.

REFERENCES

Business and personal references will be furnished upon request.

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TAXPAYER WINS AFTER AUDIT RESULTS ARE OVERTURNED meinardus.pdf