Education

Law School: University of San Diego 

College: Baruch College of CUNY, BBA in Accounting

Bar Admissions

California, U.S. Tax Court

Practice Areas

Taxation

Major Cases

I am a tax controversy attorney. My law practice is limited to defending taxpayers against the IRS in civil tax and criminal tax cases. During my 26 years of law practice, I have defended many prominent San Diego business owners and corporate executives against a wide variety of IRS tax charges, including tax evasion, criminal failure to file, aiding and assisting tax fraud, and conspiracy to commit tax fraud. I have also represented many clients in civil tax matters in the U.S. Tax Court, and also administratively within the IRS covering many different tax issues.

Professional Background

I am certified as a tax law specialist by the state bar of California. My law practice is limited to defending taxpayers against the IRS in civil tax and criminal tax cases. I am also a certified public accountant. Prior to attending law school, I worked as a CPA for four years for an international CPA firm in the Wall Street section of New York City. I have written 14 published articles on taxation. I was named a "Super Lawyer" in 2008, 2009 and 2010.

Professional Affiliations

Since 1993, I have been an adjunct professor at the University of San Diego School of Law, teaching both the Criminal Tax Fraud and the Tax Court Litigation classes. In addition, I am the founder and director of the Tax Clinic at USD, where law students under my supervision assist low-income taxpayers resolve their tax disputes with the IRS. I was a co-recipient of the 2009 Bernard Witkin award for Excellence in Teaching for my work at the USD Tax Clinic.

Personal Background

I am married to Dr. Miriam Juvera Carpenter (an ophthalmologist). We have two wonderful boys: Robby, age 11, and Mikey, age 6. I grew up in Brooklyn, N.Y.