Taylor, Simonson & Winter LLP

KAREN J. SIMONSON, an honors graduate of Harvard University and New York University School of Law, was a senior trial attorney with the Internal Revenue Service, Los Angeles District Counsel Office. As a partner with Taylor, Simonson & Winter LLP, Ms. Simonson's practice emphasizes individual, estate, and business tax planning. In the estate planning area, she prepares full estate plans, including trusts (both revocable and irrevocable), wills, and durable powers of attorney and handles trust administration and probate matters for the firm. Ms. Simonson has prepared or revised over 1,500 estate plans in her career. She also advises clients on a wide range of personal and business planning matters, including family limited partnerships, incorporations, buy-sell agreements, dissolutions, and business sales and purchases.

At the IRS, Ms. Simonson litigated a variety of individual and corporate tax matters, such as Kramer V. Commissioner (characterization of royalty income received from the license of a celebrity name for the "Jack Kramer" Autograph tennis racquet) and Glenview v. Commissioner (involving accelerated depreciation for residential rental property). Ms. Simonson also advised IRS agents concerning tax collection, liens, levies, and tax shelter issues. She then joined the tax department of one of the ten largest law firms in the nation, where she specialized in federal, California and local tax planning for individuals and corporations.

Ms. Simonson co-authored the treatise Tax Court Practice released by the American Law Institute.

MARK J. WINTER majored in economics and business at Linfield College, McMinnville, Oregon, where he graduated with honors. He then studied law at Willamette University, Salem, Oregon, participating as an associate editor of Law Review and graduating with high honors in 1978.

After passing the Oregon Bar Exam, Mr. Winter accepted a position as a trial attorney with the Office of District Counsel, Internal Revenue Service, Los Angeles Field Office. During the next eight years, Mr. Winter represented the Internal Revenue Service before the United States Tax Court. Also, Mr. Winter advised the IRS Collection Division with respect to IRS seizures, sales, offer-in-compromise and bankruptcy matters.

In June 1986, Mr. Winter joined the law firm of Taylor, Simonson & Winter LLP, where he continues to emphasize collection and controversy matters before the Internal Revenue Service. His practice includes tax collection representation, bankruptcy consultation, and appearances before the U.S. Tax Court for clients with tax liabilities.

Mr. Winter is co-author of the American Law Institute's release entitled Tax Court Practice. Additionally, Mr. Winter is a co-author of a treatise entitled "Tax Collection Procedures" published by the California State Bar Association (CEB).

MARSHALL W. TAYLOR, Senior Counsel, attended Harvard College, graduating with high honors in 1965. After military service in the United States Air Force, Mr. Taylor took his J.D. degree from Harvard Law School in 1974. Mr. Taylor has been practicing law since 1975, including a seven-year employment with the Internal Revenue Service as a senior trial attorney. While working for the government, Mr. Taylor specialized in tax shelter and larger corporate and estate planning matters. Mr. Taylor traveled widely for the government as an instructor on matters of both tax law and trial procedure. Among the numerous prominent trial court opinions successfully litigated by Mr. Taylor on behalf of the government were Lorne Greene v. Comissioner and Clougherty Packing Company v. Comissioner.

After leaving government service in 1985, Mr. Taylor founded a sole practice law office in Claremont, California, which within a year expanded into its present form as the partnership of Taylor, Simonson & Winter LLP. Mr. Taylor handles white-collar criminal representation, audit and collection matters, and major tax litigation, with emphasis on estate tax matters. In recognition of his practice achievements, Mr. Taylor was selected by The Los Angeles Times as one of the area's best attorneys.

Mr. Taylor has been active in lecturing and publishing. He is the co-author of the monograph "Tax Fraud Cases", appearing in the text Litigation Services Handbook, and also co-authored a treatise entitled Tax Court Practice, published by the American Law Institute.

Bonnie F. Emadi has been working as an associate attorney with Taylor, Simonson & Winter LLP since 1997.  Ms. Emadi obtained her undergraduate degree in economics from the University of California, Berkeley, and her law degree from UCLA School of Law. Ms. Emadi assists the partners in the areas of estate planning, trust administration, probate, property tax issues, business formation and tax controversies involving income tax, employment tax, and sales and use tax.