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Admitted: 1983, California, U.S. District Court, Central, Eastern, Northern and Southern Districts of California, U.S. Court of Appeals, Ninth Circuit and U.S. Tax Court; 1991, U.S. Court of Federal Claims Law School: Western State University, J.D. Member: Los Angeles County, Orange County, Federal and American (Member, Section on Taxation; Past-Chair, Committee on Employment Taxes; Co-Chairman, Section 6672 Task Force) Bar Associations; State Bar of California (Member, Section on Taxation). Biography: Author: "100% Penalty Collection In Community Property States", IRS Practice & Policy Bulletin, Tax Management, Inc., Vol. 3, No. 9 (June 11, 1993); "Attorney Liability: Is Popkin an Aberration or a Hint of Things to Come?" Journal of Asset Protection, Research Institute of American, Warren, Gorham & Lamont (November/December 1996); "Collection Due Process: New Rules, Procedures and Traps for the Unwary", Commerce Clearing House Journal of Tax Practice & Procedure, (Premier Edition, April/May 1999); "Collection Due Process: What's New, What's Changed, and Lingering Issues," Commerce Clearing House Journal of Tax Practice & Procedure, (February/March 2001); "Collections: Installment Agreements and Offers in Compromise," Tax Practice and Procedure Commentaries, CCH Tax Research Network. Adjunct Professor of Law, Taxation, Western State University, 1992. Co-Founder and President, Orange County Tax Forum, 1990. Born: Los Angeles, California, June 1, 1953
Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.
Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.
Mr. Raymond has been the Chair of the Tax Law Section of the Orange County Bar Association for several years, and co-founder of the annual seminar on Resolving Tax Controversies, which began in 1987 drawing prominent Government speakers from IRS and the California taxing agencies, i.e., the Franchise Tax Board, State Board of Equalization, and Employment Development Department.
Mr. Raymond is the co-founder of Orange County Tax Forum, a non-profit educational corporation, and a member of the Peter M. Elliott Inn of Court, the National Association of Criminal Defense Lawyers, and several other organizations and groups.
Mr. Raymond has been an active panel moderator and speaker before the
ABA, as well as many other groups, including other attorney bar
associations, certified public accountants, and enrolled agents, among
others. A representative list of topics Mr. Raymond has presented includes the following:
• Beverly Hills Bar Association, Taxation Law Section, spoke on Can Your Client Still Hire Workers As Independent Contractors - What Every Practitioner Needs to Know About the IRS and EDD Employment Audits
• Western State University College of Law, spoke on What’s Hot And What’s Not In Tax Controversy Matters with IRS and California Taxing Agencies
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