Gary was a Senior Trial Attorney for the IRS Office of Chief Counsel in Los Angeles. Gary received an LL.M. in Taxation from New York University School of Law, a J.D. from the University of San Diego School Law, and a B.S. in Business Administration, cum laude, with a major in accounting from the University of Arizona (Tucson). Gary has been an adjunct professor of tax law at Golden Gate University School of Tax where he taught Advanced Federal Income Tax and Tax Research.