Experience.

1999 to present: Administrative Law Judge.

• New York City Taxi & Limousine Commission
  • January 2007 to present: Appeals Unit.  Review ALJ decisions, appellant arguments, written submissions by the opposing side, the hearing record, and prepare appeal decisions.  Review other ALJ decisions.  Track TLC Rule violation changes.
  • 2006: Hearings. Consumer hearings. “Fitness” hearings.  TLC Rule violation hearings.
  • 1999-2005: Legal Department. Advised the TLC's Chair and the TLC’s General Counsel on special projects, including the federal, state and local tax treatment of medallion owners, drivers and leasing agents as well as tax incentives for alternative fuels (CNG) and electric vehicles. Prepared studies on wheelchair accessible taxicabs; partitions and in-vehicle cameras for livery vehicles; licensing adjudication procedures; financing aspects of the medallion industry; and leasing reform. Drafted proposed legislation that would provide owners of taxicabs and for-hire vehicles with a tax credit for the cost of purchasing and/or converting vehicles to make them accessible to the disabled. Represented the TLC in various franchise meetings, drafted procedures concerning medallion transfers and civil forfeiture of unlicensed vehicles as well as created and maintained an extensive database on medallion transfers and vehicle seizures. Actively participated in the 2004 auctions of 573 new medallions and tracked (Excel) the proceeds raised from the medallion sales. Authored a chapter in the ALJ Manual on Taxicab Agents and drafted proposed Rules on pilot programs and service improvements.
•  New York City Environmental Control Board
  • July 2007 to present: Appeals Unit.  Review ALJ decisions involving violations of New York City’s quality-of-life laws that protect the health, safety and cleanliness of the City’s environment and neighborhoods (e.g., Asbestos, Air Code, Building Code, Fire Prevention Code, Food and General Vendor Rules, Health Code, Noise Control Code, Parks Department Rules, Public Health Law: Canine Waste, Recycling Rules, Sanitation Code, Sewer Code, Transportation Rules, Vehicle & Traffic Law, Water Code, Zoning Resolution, etc.).  Present draft appeal decision to panel members of the ECB Board.

1997 to 2007: Private Tax Practice (my own), concentrating on income tax, estate tax, and gift tax planning matters for individuals (U.S. citizens, resident and non resident aliens) and U.S. closely-held businesses. Prepared and advised with respect to comprehensive durable powers of attorney, living wills/health care proxies, wills, irrevocable life insurance trusts, revocable living trusts, trusts for children, credit shelter trusts, disclaimers, marital trusts, charitable trusts, personal residence trusts and trusts as beneficiary of retirement assets. "Of Counsel" to the Bohonnon Law Firm, LLC (located in New Haven and Westport, Connecticut) and to Rubin, Bailin, Ortoli LLP (now Sanders, Ortoli, Vaughn-Flam, Rosenstadt, LLP), located in Manhattan.

1995 to 1997: Tax Associate at Martin M. Shenkman, P.C. (located at the time in Teaneck, New Jersey) concentrating on income tax, estate tax and gift tax planning matters for individuals and small businesses. Responsibilities included preparation of comprehensive durable powers of attorney, living wills, wills, irrevocable life insurance trusts, revocable living trusts and trusts for children as well as advising clients with respect to their individual estate planning needs, including the use of credit shelter trusts, disclaimers, QTIP (marital) trusts, living trusts, insurance trusts, charitable trusts, QPRTs (personal residence trusts) and trusts as beneficiary of retirement assets. Assisted in the probate and estate administration of estates, in gift tax audits of decedents' estates, reviewed Federal and State estate and gift tax return filings of various clients, and advised clients on the use of minority and lack of marketability discounts in valuing closely held businesses.  

Additional areas of practice included the structuring of business and investment transactions, including sales of stock of a closely held business, formation of family limited partnerships and limited liability companies (LLCs), tax deferred like kind exchanges, the use of LLC conversions and the unrelated business income tax impact of the activities of a for profit subsidiary of a tax-exempt parent.  Assisted in the preparation of gift tax letters for year-end gifting of corporate stock, LLC membership interests and partnership interests; drafted employment contracts, shareholders' agreements, partnership agreements and LLC operating agreements; reviewed and revised lease agreements and prenuptial agreements.  Prepared IRS applications (Form 1024) for recognition of tax exemption for nonprofit organizations and drafted incentive stock option plans for closely held businesses.

1983 to 1995: Tax Counsel for Warner-Lambert Company (acquired by Pfizer, Inc. in 2000), a multinational pharmaceutical and consumer health care products company headquartered in Morris Plains, New Jersey.  Diversified tax research and planning.  Responsibilities included worldwide executive compensation (e.g., deferred compensation, stock options plans, stock appreciation rights, restricted stock, 401(k) plan, retirement plan, payroll reporting and tax withholding issues, §3121(l) agreements, taxation of expatriates and aliens, travel and entertainment expenses, consultants, etc.) and fringe benefit tax matters (e.g., educational reimbursements, compensation-related loans, moving expenses, flights on employer provided aircraft, business use of home by sales force, etc.), worldwide R&D tax issues (e.g., tax deduction, tax credits, cost sharing and royalty agreements, expense allocations, technology transfers, local incentives, intangibles, etc.), the Company's Canadian operations, foreign and domestic tax audits as well as various complex international tax planning issues involving joint ventures, acquisitions, divestitures and plant rationalizations. Other areas of concentration included the Company's Political Action Committee, its Charitable Foundation, its corporate accounting policies and representation of the Company at various National Foreign Trade Council task force committee meetings on corporate integration, VAT, tax treaties and Federal tax legislation.

1981-1982: Tax specialist in the international tax department of Peat, Marwick, Mitchell & Company (now KPMG Peat Marwick LLP) concentrating on “inbound” tax matters (foreign banks).

1980: Summer tax associate at the international tax law firm of Briger & Associates.

1978-1979: Paralegal in the litigation department of Shearman & Sterling LLP.

1977: Bookkeeper in the New York City retail clothing store of Alexander Shields.

Publications.

Co-authored: Form 1040: Road Map to Your Client's Financial Future (October 1995 NAPFA Advisor); Valuing an Accounting Practice For Purposes of Divorce (January 1996 The Matrimonial Strategist); and Using Tax Returns to Spot A Client's Legal, Financial and Personal Issues (May-July 1996 The Bergen Barrister). Ghost written articles for attorneys (e.g., on qualified domestic trusts, portfolio interest, etc.) that have appeared in California legal periodicals.

Admissions.

New York (1981), New Jersey (1996) and Connecticut (1997) Bars.

United States District Court for the Southern District of New York, the Eastern District of New York and the United States District Court for the District of New Jersey.

Texas Certified Public Accountant (1985).

Memberships.

The New York City Bar. The American Institute for Certified Public Accountants. The Seventh Regiment Rifle Club. The Military Law Committee of the Brooklyn Bar Association.

Education.

NLP Practitioner Coach Certification (May 2010)

LL.M. in Taxation, New York University (1989)

Juris Doctor, Brooklyn Law School (1981)

B.S. in Accounting, Summa Cum Laude, New York Institute of Technology (1978)

French Baccalaureate, Lycée Français de New York (1974)

Languages.

English, French, working knowledge of Spanish. German (enough for travel).

Translations.

Legal documents from French into English.

Trusteeships.

Manage financial affairs of incapacitated individuals. Consolidate, organize and simplify client affairs. Track and monitor access codes, receipts and outflows. Prepare balance sheets, cash flow statements, and tax analyses. Track and monitor portfolio investments and performance. Research, identify and implement new investment opportunities. Review asset allocations. Rebalance as necessary.

Coaching.

Time management. Organization. Finances and budgeting. Communication skills. Writing. Editing.

Personal Interests:

Outdoor activities. Working out. Auto racing. Psychology. Dancing. Target shooting. Languages. Learning and growing.

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