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 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.

Bonnie F. Emadi began her legal career in 1997 as an associate attorney with Taylor, Simonson & Winter LLP. Her practice includes estate planning, trust administration, and formation and counseling of business entities. She represents trustees and personal representatives in the administration of decedent's estates, and in connection with petitions filed in the areas of income tax, property tax, and employment tax, and represents taxpayers before the Internal Revenue Service, Franchise Tax Board, and Employment Development Department.

Ms. Emadi obtained her undergraduate degree in economics, with a minor in American literature, at the University of California, Berkeley, and graduated from UCLA School of Law in 1997.

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 tax 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 survives now as the law firm of Taylor, Simonson & Winter LLP. Mr. Taylor handles 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.

MARC J. WINTER is an honors graduate of Linfield College, McMinnville, Oregon. He then studied law at Willamette University, Salem, Oregon, participating as an associate editor of Law Review and graduating with high honors in 1978.

As a trial attorney with the Office of District Counsel, Internal Revenue Service, Los Angeles Field Office, Mr. Winter represented the Internal Revenue Service before the United States Tax Court. Also, he advised the IRS Collection Division with respect to IRS seizures, sales, offer-in-compromise and bankruptcy matters.

Mr. Winter is senior counsel with the law firm of Taylor, Simonson & Winter LLP, and is available to consult on tax collection and controversy matters before the Internal Revenue Service, and other agencies.

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).