My practice areas include business planning and formation (including limited liability companies, corporations and partnerships), State and Federal tax matters, estate planning (including wills and trusts), probate and real estate. (click on “About Us” for more information)
My tax experience includes planning and disputed tax matters. I provide personal and business tax planning, as well as estate tax planning.
I have been involved in disputed tax matters before the IRS, U. S. Tax Court, the United States Court of Federal Claims, and the New Mexico Taxation and Revenue Department. This experience includes representing taxpayers in the audit and appeals process, as well as the collection process. I have handled numerous substantive tax issues including estate tax matters, income tax matters, refund cases involving the United States-Russian Tax Treaty, and other refund claims. I have successfully concluded an estate tax refund case involving a $19,000,000 estate in the United States District Court for New Mexico. Reported tax cases: Quantum Corporation v. State Taxation & Revenue Department, 1998 NMCA-050, 956 P.2d 848 (Ct. App. 1998) (Gross Receipts tax and leasing).
I have an advanced law degree in taxation (Master of Laws in Taxation -LLM), I have also taught several continuing legal education courses on tax and business planning matters.
I have extensive experience in estate planning for taxable and non-taxable estates. I have been responsible for planning estates valued in excess of $10,000,000. My planning experience includes the preparation of trust agreements, including marital deduction trusts, credit shelter trusts, disclaimer trusts, insurance trusts, and various trusts for children such as IRC 2503(c) trusts.
I am experienced in planning charitable bequests, intervivos gifts and other tax avoidance methods. In addition, I have provided counsel in the areas of probate avoidance, durable powers of attorney, advanced health care directives and titling of property.
My probate experience includes formal and informal probates. I have been involved in several contested proceedings and have successfully tried cases involving disputed wills and contested guardianship and conservatorship cases. Reported probate cases: Roselli v. Rio Communities Service Stations, Inc., et. al., 109 NM 509, 787 P.2d 428 (S.Ct. 1990) (community property, probate issues). Garcia v. Underwriters at Lloyd’s London, 2007 NMCA 42, 156 P.3d 712, 2007 N.M. App. LEXIS 20 (N.M. Ct. App. 2007), affirmed 2008 NMSC 18, 182 P.3d 113, 2008 N.M. LEXIS 189 (N.M. Sup. Ct. 2008) (Insurance law, duty to defend, and probate matters).
My experience under the probate code includes guardianship proceedings, conservatorships, heirship proceedings and ancillary probates.
I also have experience in post-mortem estate tax planning. This includes preparation of estate tax returns and fiduciary income tax returns.
I have extensive experience in negotiating and drafting purchase agreements for both commercial and residential real estate. This experience includes preparation of condominium documents, working in cooperation with title companies, preparation and review of closing documents, and representation at closing. I also have experience in providing tax advice regarding tax free exchanges, equity sharing agreements, and involuntary conversions.
I represent both landlords and tenants in commercial real estate matters.
My real estate experience includes litigation in the following areas:
-title and boundary disputes
-foreclosures (both lender and borrower)
-subordination agreements
-fraud issues
-title insurance coverage issues.
My practice includes extensive experience counseling business clients in raising capital, planning the form of organization, preparing the formation documents (Articles, By-laws, Partnership Agreements, etc.), and preparing buy-sell agreements. These activities include providing tax counsel in connection with the business venture.
I provide legal representation in mergers, redemptions, dissolutions, and development of deadlock resolution methods.
I have taught courses to lawyers on the formation, operation and taxation of limited liability companies, and have practical experience in establishing such companies. Co-author: Limited Liability Companies: The Entity of Choice in New Mexico, NBI 1994.
My litigation experience includes representation in a minority shareholder’s dissenter rights suit as a result of a merger, involving complicated valuation issues. I have also litigated claims arising under the Employee Retirement Income Security Act (“ERISA”).
My experience includes numerous other types of business matters including participation in asset purchases and sales of businesses, stock purchases, and contract drafting. Contracts have included employment contracts, buy-sell agreements, covenants not to compete, and other general business contracts.
In addition, I have represented clients in accounting related disputes and litigation, where my background as a Certified Public Accountant has been invaluable. Reported cases: Saavedra v. Thomson, 114 NM 718, 845 P.2d 812 (S. Ct. 1992) (Civil Procedure, judicial disqualification), and Reule Sun Corporation v. Valles, 2008 NMCA 115, 191 P.3d 1197 (Ct. App. 2008) (Construction contracts, construction licensing, independent contractor v. employee).