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 tax litigation. He is admitted to practice before all state and federal courts in California as well as the Supreme Court of the United States. Tim has been counsel of record in over three hundred tax cases in the federal courts.

Tim is also licensed to practice law in Idaho, Illinois and Texas.

Tim holds an FAA Commercial Pilot's Certificate and a General Class Amateur Radio License