Professional Experience

President and Chief Executive Officer - Walloch & Associates, CPAs, Redlands, California

Certified Public Accountant - 42 years

Formerly employed by the Internal Revenue Service

Special Expert Witness Assignment – Congress of the United States

Expert Witness before the United States Congress House Ways and Means Committee including Congressmen Rahm Emanuel and Paul Ryan on the Alternative Minimum Tax – Official Representative of the American Institute of CPAs in 2007.

Special Recognition – CPA Magazine

Named one of “50 Top Tax Professionals in America” – CPA Magazine, April/May 2008

Special Teaching Assignment – People's Republic of China

Visiting Professor - Xiamen University, People's Republic of China – “U.S. Taxation,"

"The USA CPA Perspective" and "Managing a CPA Practice" – May, 1999

Special Recognition – Exemplary Public Service and Excellence in Education

AICPA Public Service Award for Exemplary Public Service Taxation & Financial Literacy

AICPA Award 2011 Sidney Kess Award for Excellence in Continuing Education

Professional Activities

AICPA Tax Division Chairperson – Individual Income Tax Resource Panel 2007-2008

AICPA's Tax Division - Estate Planning and Special Entities and Industries Subcommittees

Co-Chairman - Inland Empire Estate Planning Seminar - 1994 through 2010

National Board and Membership Chair - National Association of Estate Planning Councils

Chairman – Tax Committee – Associated Accounting Firms International (AAFI)

& Associated Regional Accounting Firms (ARAF)

President - Estate Planning Council of San Bernardino County - 1984-1985

Expert Witness and Litigation Support

Expert Witness Criminal and Civil Tax and Accounting matters including Contractor Accounting, Corporate Taxation, S Corporations, Estate Taxes, Excise Taxes, Governmental Accounting, Individual Taxation, Alternative Minimum Tax, Net Operating Losses, Partnership Accounting and Taxation, Property Taxation, Tax Aspects of Divorce, Taxation of Agricultural Cooperatives, Tax Shelters, Tax Aspects of Personal Injury, Wrongful Termination Damages, Fiduciary Taxation and Accounting, California Taxation, CPA Practice Sales

Service as a Court Referee and as an Estate Executor

Qualified as an Expert Witness in Los Angeles, Orange, Napa, Riverside, San Bernardino and

San Diego County Courts, California and Maricopa County, Phoenix Arizona

Teaching, Speaking Engagements and Other

Professor of Advanced Financial Accounting and Advanced Taxation - University of California,

Riverside – Anderson Graduate School of Management

Professor of Advanced Financial Accounting & Taxation - University of Redlands - Individual,

Corporate & Partnership Taxation, Estate & Gift Tax Planning, Advanced Financial Accounting, Governmental Accounting, Intermediate Accounting & Financial Accounting

Tax speaker throughout California, the United States including 31 states &

7 countries internationally including The Peoples Republic of China

Teaching, Speaking Engagements and Other (Continued)

Western CPE/University of Montana – Business Tax Update and Federal Income Tax Update

AICPA's - Kess Corporate Income Tax Workshop and Individual Income Tax Workshop –

Instructor & Video Panelist

AICPA’s - Speaker - Conference on Tax Strategies for High-Income Individuals –

Topics: Alternative Minimum Tax, Net Operating Losses & State Income Tax

AICPA's - All-Star National Tax Review, Effective Estate Planning, Annual Tax Update,

IRS Examination Techniques & 1040 Tax Clinic - Instructor

California Society of CPA's - Instructor for Estate Tax and Income Tax Courses

Tax Instructor – Federal Tax Institute, National Tax Institute, Professional Education Systems Inc

AICPA’s Tax Certificate of Educational Achievement Program - Tax Planning for

Closely Held Businesses, Accounting Periods & Methods, C Corporations & Multiple

Entities, C Corporations Mergers & Acquisitions

Society of California Accountants - Tax speaker & Video Panelist - New Tax Developments

Appearances on radio, television and videos on tax, accounting & financial matters

Education - Degrees - Graduation with Honors

Master of Business Taxation - January, 1978, University of Southern California

Master of Business Administration - January, 1968, California State University - Fullerton

Bachelor of Science, Major in Accountancy - June, 1966, Cal Poly University, Pomona

Research Grant

Awarded University of Redlands Hewlett Research Grant to Study Implementation

Of Year 2000 Accounting Curriculum Project Recommendations

Publications and Related Matters

Author – Hundreds of Tax Articles for publications including: “AICPA Tax Adviser”,

“Tax Hotline”, “Tax Digest”, “Investment News” and “Journal of Accountancy”

Quoted as a Tax Authority in USA Today, CNN Money Magazine and Investment News

Co-Author – Western CPE Federal Tax Update

Co-Author – AICPA AMT Congressional Testimony – Alternative Minimum Tax March, 2007

Author – AICPA Video Course – AMT – Strategies to Escape Its Reach

Author – CCH and AICPA Webcasts – AMT – Strategies to Escape Its Reach

Contributing Tax Analyst - CCH – Working Families Tax Relief Act of 2004 –

Explanation & Analysis – Alternative Minimum Tax

Tax Simplification Proposals - 1990 Congressional Report on Tax Simplification

Editorial Advisory Boards - AICPA Personal Financial Planning Section - “Planner” Publication

& Harcourt-Brace Professional Publishing - Tax Return Preparers Newsletter

Tax Consultant-State and Local Governments

State of California Franchise Tax Board – Taxation of Agricultural Cooperatives

City of San Bernardino - Empowerment Zone Qualification – Tax Benefits

Personal and Community Affairs

Actor - Community Theatre Plays include "A Few Good Men", "Equus", “Harvey”, "A Thousand Clowns", "The Rainmaker", “Laura”, & “Love, Sex and the IRS".

Awarded Best Supporting Actor - Inland Theatre League Award.

Board of Trustees United Methodist Church of Redlands and Chair - Missions Committee

Board Member, Grove High School – A Charter High School

Distinguished President - Redlands Noon Kiwanis Club

Board Member, Boys and Girls Club of Redlands

Board Member, San Bernardino Valley College and Crafton Hills College Foundations

Board Member, Goodwill Industries Planned Giving Advisory Board

Vice President and Treasurer - Redlands Fourth of July Committee, Inc.

Volunteer, Inland Harvest, Redlands – Collected and delivered over 13 tons of food

CPA Coordinator - IRS Volunteer Income Tax Assistance (VITA) Program

Redlands Planned Giving Advisory Board Member - University of California, Riverside

Father of Two Sons - Jeff, a New York Times Professional Photographer and

Greg, a Professional actor in New York recently performed at Lincoln Center

Completed the L.A. Marathon, March, 1996