RICHARD CARPENTER's BACKGROUND: • 28 years OF TAX LAW EXPERIENCE - Since 1984, I have successfully assisted thousands of clients with their IRS and California civil tax and criminal tax disputes. • CERTIFIED TAX LAW SPECIALIST - I am a Certified Tax Law Specialist (State Bar of California). This is the highest tax designation available to a California attorney. • "AV" (HIGHEST) RATING - I am an "AV" rated attorney by Martindale-Hubbell. This is the highest and most prestigious rating available to an attorney. An "AV" rating is a sign that I am considered by my peers to be at the highest level of professional excellence. • TAX LAW PROFESSOR - For the past 19 years, I have been a part-time Tax Law Professor at the prestigious University of San Diego School of Law graduate tax program. I teach both the Criminal Tax Fraud and Tax Court Litigation classes. Also, as the Director of its Tax Controversy Clinic, I teach aspiring tax lawyers how to effectively resolve IRS tax disputes. • NAMED A "SUPER LAWYER" IN 2008, 2009, 2010, 2011 and 2012 - I was honored to be NAMED A "SUPER LAWYER" IN 2008, 2009, 2010, 2011 and 2012. The publication "Super Lawyers" identifies the top 5% of attorneys in each state according to a comprehensive annual survey of experienced attorneys and judges. • VICE CHAIR OF THE CALIFORNIA TAX LAW SECTION - During 2004, I served a one-year appointment as Vice Chair of the 3,000+ member Taxation Section of the State Bar of California. • NAMED A TOP SAN DIEGO COUNTY ATTORNEY IN 2007, 2009 AND 2010 - I was honored to be named one of the Top San Diego County Attorneys in 2007, 2009 AND 2010 by the San Diego Daily Transcript legal newspaper. • 14 PUBLISHED ARTICLES - I have written 14 published articles, including some of the leading tax law articles resolving IRS tax disputes. Examples of these are: ◦ FOREWARNED IS FOREARMED AT IRS AUDIT, published in Taxation For Accountants, March 1998 issue. ◦ WHAT ACCOUNTANTS NEED TO KNOW ABOUT THE TAX COURT, Published in Taxation For Accountants, February 1998 issue. ◦ PRACTICAL GUIDE TO UNDERSTANDING CRIMINAL TAX MATTERS, published in Taxation For Accountants, May 1998 issue and republished in Taxation For Lawyers, July/August 1998 issue. ◦ GET THE BEST DEAL FOR CLIENTS FROM THE IRS COLLECTION DIVISION, published in Taxation For Accountants, August 1998 issue and re-published in Taxation For Lawyers, September/October 1998 issue. ◦ SAVED BY THE BELL, OR LEFT AT THE STATION, LIMITATIONS PERIODS COUNT, published in Taxation For Accountants, October 1998 issue. ◦ OBTAINING THE BEST RESULTS IN AN IRS ESTATE TAX AUDIT, published in Estate Planning, Aug./Sept. 1999 issue. ◦ CAN AN ATTORNEY PARTICIPATE IN THE WRITING OF AN EXPERT WITNESS REPORT IN THE TAX COURT?, published in Journal of Taxation, June 2004. • EXCELLENCE IN TEACHING AWARD - I was honored to be a co-recipient of the 2009 Bernard Witkin award for Excellence in Teaching as a University of San Diego School of Law Tax Clinic Professor. • SPECIALIZED TAX CONTROVERSY PRACTICE - My tax law practice is limited to civil and criminal tax controversy defense. Successfully resolving tax disputes is what I do all day long, each and every day. • TAX LAW JOURNAL EDITOR - During 2003 and 2004, I was the Editor of the prestigious California Tax Lawyer journal. This is the official Tax Law Journal of the Taxation Section of the State Bar of California.