• 1967, New York

Law School:

  • Columbia University


  • New York City (Chair, Committee on Criminal Advocacy, 1998-2001)
  • New York State and American (Chair, Committee on Civil and Criminal Tax Penalties, Section of Taxation, 1989-1991
  • Member, Sections on: Litigation; Criminal Justice; Antitrust Law) Bar Associations.


Phi Beta Kappa; Pi Sigma Alpha. Harlan Fiske Stone Scholar. Articles Editor, Columbia Journal of Law and Social Problems, 1966-1967. Adjunct, New York Law School. Co-author: Tax Fraud and Evasion, Vols. I&11, (Warren, Gorham & Lamont 1994). Author: “Supreme Court in Upjohn Protects Attorney-Client Privilege; Upholds the Work Product Doctrine,” The Journal of Taxation, June, 1981. Co-author: “Lawyers Beware: The Use of Counsel’s Statements as Evidence Against His Client in Tax Fraud Cases,” 63 Taxes 618, September, 1985; “State, City Tax Amnesty—Panacea or Peril,” New York Law Journal, p.1, Col. 3, November 15, 1985; “Attending to Legal Tender: The Perils of Structuring Cash Transactions To Avoid Treasury’s Reporting Requirements,” 64 Taxes 222, April, 1986; “Voluntary Disclosure Revisited,” ABA Section of Taxation Newsletter, Winter, 1986; “Goodbye Yellow Brick Road: An Introduction to the New Federal Sentencing Guidelines,” 1 Corp. Crim. Liab. Rep. No. 3, 1987; “Understanding the New Federal Sentencing Guidelines,” 1 Corp. Crim. Liab. Rep. No. 4, 1987; “Working with the New Federal Sentencing Guidelines,” 2 Corp. Crim. Liab. Rep. No. 1, 1988; “The New Accountant-Tax Payer Privilege Corporate Counsellor (June 1999); “The KPMG Tax Shelter Prosecutions,” Business Crimes Bulletin (October 2005); “Gathering Evidence in the U.S. for Foreign Criminal Investigations,” Business Crimes Bulletin (Feb. 1998); “Bankruptcy Fraud: A New Prosecution Priority,” Business Crimes Bulletin (December 1996); Co-author: “Failure to Report Foreign Bank and Other Accounts Can Be a Crime,” Business Crime Bulletin (May 1995), after 2 Corp. Crim, Liab. Rep. No. 1, 1988; “Tax Offenses Under the New Federal Sentencing Guidelines,” Practice Under the New Federal Sentencing Guidelines, American Bar Association, Section of Criminal Justice, Prentice Hall Law and Business, 1988. Assistant U.S. Attorney, Southern District of New York, 1972-1975 (Assistant Chief Appellate Attorney, Criminal Division, 1974-1975). Member, Continuing Legal Education Committee, 2003-2007.