Administrative Law Judge - 22 years experience


Administrative Law Judge


Tallahassee, FL

Education Level:

Law Degree

Will Relocate:



SUMMARY Judge. Administrative Law Judge (ALJ) in Florida for 22 years. Responsible for 3,065 cases. Conducted 1,673 formal hearings. Wrote 716 decisions and 806 interlocutory orders. Tax. LLM, Tax, Georgetown University Law Center (GULC). Federal tax practice, Denver, Co. U.S. Tax Court. State tax cases as an ALJ. Bureau Chief, Technical Assistance, Fla. Dept. of Rev. Real Estate. Park Place in Breckenridge, Co., 72 slope-side condos. In-house counsel and broker. Designed critical path and feasibility studies to maximize: market absorption rate and IRR. Constitutional Law. Equal protection, Burlington County NAACP v. Township of Mt. Laurel, 336 A.2d 713 (N.J. Sup. Ct. ). Search and seizure, Ft. Myers, Fla. Separation of powers as an ALJ. Litigation. Civil and criminal state courts, U.S. Tax Court, and formal administrative hearings. Management. Supervised 34 employees at Fla. Dept. of Rev. and 8 in my two companies. Writing. See, Publications, infra. Ed., Tax Management Portfolios and Tax Management Weekly Report (BNA). Wrote 716 judicial decisions and 806 interlocutory orders. Analyzed legislation Dept. of Econ. Security. Resigned 6.26.17. Unchallenged. Judge. 3.29.89 - 10.29.10. ALJ, Fla. Div. of Admin. Hearings (DOAH), Tall., Fla. Environmental permits, special ed. (IDEA), prof. licensing, bid protests, rule challenges, state taxes, and Medicaid audits. In Re: Mag. Lev. Demonstration Proj., (DOAH 2.22.91) (six-week permitting case for 250 mph train 36 parties from Germany, Japan, and U.S., 186-page decision). Retired 10.29.10. Assistant Attorney General. 9.1.88 - 3.28.89. Florida Department of Legal Affairs, Tax Section, Tallahassee, Florida. Leon County Research and Development Authority v. State, Dept. of Prof. Regulation, Case No. 88-3273, 2d Cir. (1988). Left for ALJ position. Chief, Bureau of Technical Assistance, Florida Department of Revenue. 7.15.86 - 8.13.88. rules and tax policy. Worked with Senate and House committees on legislation. Supervised 34 employees. Left for Asst. Atty. Gen. position. Real Prop. and Bond departments. Left due to law firm constriction and death of anchor client I was specifically hired to represent.


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Administrative Law Judge, state and federal tax, administrative law, wrote 716 decisions on the merits, conducted formal hearings, worked with Florida legislative committees on state tax issues, oil and gas partnerships, 72 condominium development in Breckenridge, CO.,