Born in Los Angeles, California, January 24, 1960; Admitted to Bar, California – 1984; Admitted to United States Tax Court – 1989 and United States District Court, Central District – 1992; Passed CPA exam and obtained CPA certificate from the State of Maryland in 1980, current status- inactive. Education: University of Maryland [Bachelor of Science (B.S.) in Accounting, December 1980 – Magna Cum Laude]; University of Maryland School of Law [Juris Doctor (J.D.) in January 1984 – with Honor (top 11%)]; University of San Diego School of Law [Master of Laws in Taxation (LL.M.), May 1985 – with Honor]; Member: State Bar of California.

Since being admitted to the bar, Mr. Glass has been in private practice, specializing in federal and state tax planning and controversy matters, and probate. In addition, Mr. Glass has taught business law at California State University, Northridge, and has taught business law for the CPA Review course formerly known as Becker CPA Review. Finally, Mr. Glass has published the following five articles in professional tax journals: (1) May 2005 State Tax Notes (by Tax Analysts) “Involuntary Collection Methods of California Tax Agencies,”

(2) June 2004 California Tax Lawyer (from the State Bar of California, Taxation Section) “Understanding State Tax Liens Under California Law,” (3) Dec 2003 Practical Tax Strategies (formerly Taxation for Accountants) from Warren, Gorham and Lamont “Home Deduction Complications Arise From Shared Ownership,” (4) March 2003 Kleinrock’s California Tax Bulletin “Personal Income Tax OICs Determining the Right Amount to Offer the FTB,” and (5) May 2002 Kleinrock’s California Tax Bulletin “Flaws Exposed in FTB’s Opposition to Equitable Recoupment.”