Charles Moll, III, A.B. degree from Cornell University in 1976, J.D. from George Washington University in 1979. He served as an Attorney Advisor to Chief Judge C. Moxley Featherston of the United States Tax Court from 1979 through 1981. Thereafter, he joined the Tax Department of Morrison & Foerster in San Francisco and became a partner of the firm on January 1, 1989. Mr. Moll's practice primarily involves the resolution of tax controversies through litigation and negotiation. He practices extensively in state and local tax matters before all levels of California's courts, taxing authorities, and a wide variety of county assessment appeals boards. His practice also covers federal tax matters, including the representation of clients in federal courts and at appellate hearings before the Internal Revenue Service. Mr. Moll has lectured and written on a variety of federal and state tax issues, including teaching in the Golden Gate University graduate tax program and speaking at the Southern California Annual Tax Institute.