MARTIN SCHAINBAUM, Principal Tax Litigation - Controversy Practice White Collar Crime Defense Martin A. Schainbaum, A Professional Law Corporation 351 California Street – Suite 800 San Francisco, California 94104-2406 Phone: 415-777-1040 and 415-491-1040 Fax: 415-981-1065 and 415-479-1065 E-Mail:Schainbm@taxwarrior.com URL: www.taxwarrior.com

Former IRS trial attorney and Assistant U.S. Attorney Tax Division (N.D. Calif.) Attorney with a nationwide practice concentrating in defense of civil and criminal tax controversies including all aspects of litigation and white collar crime matters.

Education:

New York University School of Law, New York, New York, 1963
LL.M.

New York University School of Law, New York, New York, 1962
LL.B.
Honors: Pre-Bar Assoc. Award re: Exemplary Serv. & Leadership, Treasurer 1961-1962

New York University, New York, New York, 1959
B.S.
Honors: Founders Day Award

Cornell University, Ithaca, New York

Bar Admissions:

California, 1965
New York, 1962
District of Columbia, 1963
U.S. Court of Appeals 9th Circuit, 1965
U.S. Court of Appeals 4th Circuit, 1980
U.S. Court of Appeals 10th Circuit, 1985
U.S. Court of Appeals 11th Circuit, 1985
U.S. Court of Appeals 5th Circuit, 1985
U.S. Court of Appeals 6th Circuit, 1985
U.S. Court of Appeals 8th Circuit, 1985
U.S. Court of Appeals 2nd Circuit, 1992
U.S. District Court Eastern District of New York, 1964
U.S. District Court Southern District of New York, 1964
U.S. District Court Northern District of California, 1965
U.S. Supreme Court, 1970
U.S. Tax Court, 1964

Litigation Percentage:

95% of Practice Devoted to Litigation

Certifications/Specialties:

Taxation Law, State Bar of California Board of Legal Specialization

Fraternities/Sororities:

Phi Alpha Delta

Certified Taxation Specialist – State Bar of California

Published Works:

Potential Criminal Problems, Penalties and Punishment, Exposure For Promoters of Tax Shelters Characterized as Abusive, Chapter 6, 44 Annual New York University Institute on Federal Taxation

"IRS Battles Abusive Tax Shelters, Present and Future Shock, What to Do", The San Francisco Attorney, June/July, 1984

"Should the Statute of Limitation on Assessment be Extended: The Pros and Cons", Taxation for Accountants, Sept., 1987

"When Should Taxpayers Extend the Time for Audit", Taxation for Lawyers, Nov./Dec., 1987

Classes/Seminars Taught:

Adjunct Professor, Federal Tax Procedure and Tax Litigation, Golden Gate University, San Francisco, California, 1973 - Present

Lecturer, Arizona Tax Institute, 1985

Alternative Techniques to Forfeiture: Jeopardy or Termination of Tax Year Procedures, California Attorneys for Criminal Justice, 1989

Speaker, Current Developments in the Law, Criminal Tax Fraud, 5th and 6th Annual National Institute, 1988 - 1989

Lecturer, Criminal Tax Fraud and Money Laundering, Section of Taxation, American Bar Association, 5th, 6th, 7th, 8th, 9th, 10th, 11th and 12th Annual National Institute, American Bar Association, Section of Taxation, 1990 - 2000

Speaker, Criminal Tax Fraud Panel, 4th Annual AICP Conference, 1992

Speaker, Ethics in Tax Practice and Controversies, San Francisco Area Women Tax Lawyers, 1993

Moderator, How to Deal with the Internal Revenue Service Administratively and in the Courts: Civil and Criminal Matters, Louisville, Kentucky and Des Moines, Iowa, 1992 - 1993

Panel, New Internal Revenue Service Offer in Compromise Procedures, American Bar Association, Washington, District of Columbia, 1992

Panel, Ethical Considerations of Procedural Matters, American Bar Association, San Francisco, 1992

Panel, Ethical Considerations in Tax Controversies Involving a Discussion of &QUOTRambo" Litigation Matters, American Bar Association, 1993 Section of Taxation, Mid-Year Meeting, 1993

Co-Mediator, Procedural Panel, California State Bar, Tax Section, Los Angeles, 1992

Co-Moderator, California State Bar Tax Section: Procedural Panel, Los Angeles, 1992

Mid-Year Meeting Moderator, ABA Section of Taxation: Seminar on Internal Revenue Service Electronic Filing Program and Goals, 1995

Seminar Moderator, General Practice's Taxation Committee,, 1990

Seminar Moderator, General Practice's Taxation Committee, The I.R.S. Collections Process, ABA Annual Meeting, Honolulu, Hawaii, 1989 - Present

Panelist, UCLA Tax Controversy Institute, October 2000

Panelist, Marriage, Divorce and the IRS, California Bar Winter Education Institute, January 2001

Panelist, Ethical Consideration of Procedural Matters, American Bar Association, San Francisco, 1992

Honors and Awards:

American Jurisprudence Award in Commercial Law

Outstanding Faculty Award, Golden Gate University, Graduate Tax School, 1974

Professional Associations and Memberships:

Bar Association of San Francisco
Member

Bar Association of San Francisco, 1983
Chairman, Tax Section

New York State Bar, Tax Section
Member

District of Columbia Bar Association, Tax Section
Member

Federal Bar Association, 1974 - 1977
Chairman, Court and Tax Procedure Committee

Federal Bar Association, Tax Section
Member

American Bar Association, 1991 - 1993
Chair, Taxation Committee, General Practice Section

Women Tax Lawyers Association, San Francisco Area
Member

IRS Compliance 2000 Program, San Francisco Area, 1992 - 1993
Co-Chairman

Past Employment Positions:

Office of United States Attorney, Tax Division, San Francisco, California, Assistant United States Attorney, 1969 - 1978

Internal Revenue Service, Office of Regional Counsel, San Francisco, California, Trial Attorney, 1964 - 1969

State Bar of California, Member, Executive Committee, Tax Section, 1986 - 1988

State Bar of California, Taxation Law Advisory Commission, Appointed Member, 1998 - 2000

Date of Birth:

January 31, 1938, New York, New York, United States of America