Tim Kelly is an attorney certified as a specialist in taxation law by the Board of Legal Specialization of the State Bar of California, a distinction held by less than 500 of the state's 200,000 attorneys. He is a retired police sergeant with 30 years experience and an honors graduate of the McGeorge School of Law. Tim practices in the area of individual tax litigation, appearing on a regular basis before the IRS, the US Tax Court and federal district courts in California and throughout the nation. Tim has been counsel of record in over three hundred tax cases in the federal courts.