Application-Resume DeLuna, Benjamin 3-8-11 Received •
MAR 8 2011
BENJAMIN A. DE LUNA'S QUALIFICATIONS
Office of City Clark
2361 Oceanwalk Dr. West, Atlantic Beach Florida 32233
Day/ Evening: (904) 247 -9864
de- tuna- jax*comcast.net
Career experience
Investor/Tax Consultant /Semi - retired — January 2, 2011 to Present
Office of Chief Counsel, IRS – Associate Area Counsel, Large and Midsize Business
(10/2000 to January 1, 2011)
• Led a practice group of six to seven attorneys who had case inventories of 20 to
40 tax matters involving large taxpayers regarding a variety of corporate and
partnership tax issues.
• Member of national hiring committee for Office of Chief Counsel (2005 -2008)
• Assisted exam teams in the presentation of a variety of corporate tax issues in Fast
Track.
• Assisted exam teams in the presentation of a variety of corporate tax and
partnership issues before Appeals.
• Assisted exam teams with CAP examinations.
• Lead counsel in case involving investment tax credit transition provisions.
• Tax Court issued a 100% favorable opinion in investment tax credit transition
case.
• See Appendix A for cases that I tried in the Tax Court as lead counsel or co-
counsel.
Office of Chief Counsel, IRS – District Counsel, North Florida District,
(5/1990 through 10/2000)
• Led an office of two Assistant District Counsels, 19 attorneys, 3 paralegals and 12
support persons.
• Each attorney had an inventory of 50 to 100 cases involving various individual
(income, estate, gift and excise tax) corporate and partnership tax issues.
• Co- counsel in Tax Court case involving off shore royalties which case tried over
two trial sessions of month duration each.
• Tax Court issued favorable opinion in the off shore royalty case.
• Presented classes on Federal rules of evidence to Appeals officers in national
training class.
Office of Chief Counsel, IRS – Assistant District Counsel, Denver, CO District
(5/1986 through 5/1990)
• Led and reviewed a group of seven attorneys and three support persons.
• Each attorney had an inventory of 50 to 100 cases involving various individual
(income, estate, gift and excise tax) corporate and partnership tax issues.
• Presented various continuing professional education sessions to District Director's
staff on such topics as tax fraud, Section 183 hobby loss and evidence.
• Represented IRS in bankruptcy court in Colorado as Special Assistant United
States Attorney.
• Primary responsibility for a research and development tax shelter consisting of
more than 100 individual Tax Court Cases.
• Received a favorable opinion in tax shelter cases on a procedural matter raised by
tax shelter investors.
Office of Chief Counsel, IRS – Senior Tax Attorney, Denver, CO District
(8/1978 through 5/1986)
• Advised and assisted IRS agents in the Denver District with the development of
their audits involving individual, estate and corporate tax issues.
• Handled an inventory of 80 to 120 Tax Court cases involving various corporate
and individual tax (income, estate, gift and excise) issues; the processing of these
cases included preparing answers, conducting discovery, conducting settlement
conferences, preparing for trials, trying cases, writing briefs and writing appeal
recommendations.
• Advised and assisted the Department of Justice, Tax Division, in the defense of
refund cases involving income and employment tax issues filed in the United
States District Courts in the Judicial Districts of Colorado and Wyoming.
• Advised and assisted IRS criminal investigators by advising them in the
developmental stages of their investigations, evaluating completed investigations
for evidentiary and jury appeal sufficiency, and ultimately determining whether or
not to refer a completed investigation to the Department of Justice for
prosecution.
• Advised and assisted IRS revenue officers with U.C.C., real and personal property
in Colorado and collection summons enforcements as well as bankruptcy code
interpretation.
Office of Chief Counsel, IRS – Associate Tax Attorney, Washington, D.C.
(1/77 through 7 /1978) — Refund Litigation Division
• Advised and assisted the Department of Justice, Tax Division, in the defense of
refund tax cases filed throughout the United States in the United States District
Courts. The cases involved various issues involving income, gift, estate and
employment tax law.
Education
University of Denver, College of Law (1973 -1976)
• JD – August, 1976.
University of Texas at El Paso, TX (1969 -1973)
• BA in Business Administration with accounting emphasized – August, 1973.
Office of Chief Counsel -IRS
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• Attended a myriad (over 450 hours) of continuing legal education courses
regarding taxation 1978 — 2007.
Professional Licenses and Memberships
• Colorado Bar , October, 1976
• Tax Court, July, 1979
• United States District Court for Colorado
• American Bar Association
Other Qualifications
• Computer and software skills in Word, Excel, WestLaw, Lexis and Internet usage.
• Received performance awards from the Chief Counsel's office for each year from
1988 through 2007.
Community Service
St. Paul's Catholic School, Jacksonville Beach, FL
• Member of fund raising committee which raised over $1.8 million dollars in five
months for school expansion and church improvements (1/1993 through 5/1993).
• President and Board member of school (11/1996 through 10/2002).
• Instrumental in computer networking the entire school (1 /1999 through 9/1999).
• Assisted with financial matters of annual carnival (1997 through 2007).
L'Arche Harbor House, Jacksonville, FL
• Board member and Treasurer for L'Arche Harbor House which consisted of four
homes for 21 physically and mentally disabled adults (1997 through 2003).
• Instrumental in having a sound financial base for L'Arche Harbor House.
CROP Walk, Jacksonville Beach, FL
• Consistently raised the most funds for this walk to address hunger locally and
around the world (1998 to present).
Personal Details
• Married 26 years; one daughter.
• Fluent in Spanish.
• Interests: Running, hiking, biking and reading economic and financial
information and books.
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