The following letter which was sent to Cincinnati area lawyers regarding Mr. Griffin, details his expertise:

Dear Sir/Madam:

I am pleased to introduce, or reintroduce, our Internal Revenue Service specialist, Mr. Jack Griffin, CPA. Mr. Griffin, a former IRS Appeals Officer with over thirty years experience, has been a valuable member of our Firm since 1996.

While with our Firm, Mr. Griffin has applied his vast expertise and knowledge to his representation of a wide variety of clients. He has successfully resolved federal and state tax issues for corporate, non-profit and individual clients.

One area of Mr. Griffin's expertise, that I would especially like to highlight, is his key role as an expert witness. In providing expert testimony, Mr. Griffin has successfully aided many clients in the resolution of disputed tax issues. A recent example was a divorce case in Pennsylvania, in which significant dollars hinged upon a disputed tax issue. When the opposition's attorneys read Mr. Griffin's resume, which details his history within the Internal Revenue Service, they settled immediately, not wanting him to appear on the witness stand, fearing his testimony and background would lend too much credence to the opposition's case. This clearly demonstrates the impact Mr. Griffin can have on your tax related cases.

Mr. Griffin's experience as an Internal Revenue Service Appeals Officer has afforded him first hand knowledge of the nuances of the workings of the Internal Revenue Service, not only in the State of Ohio, but throughout the country. He has guided many clients through the Offer and Compromise process, has prepared Tax Court protest letters, and has represented many clients at appeals hearings.

Since joining our Firm in 1996, he has been responsible for the Internal Revenue Service abating hundreds of thousand of dollars of penalties and wrongly assessed taxes. These abatements are the result of his vast knowledge of the tax code and its practical application by the Internal Revenue Service personnel.

Mr. Griffin is also available to assist with, or to individually author, Private Letter Rulings, when the issues at hand are too large to proceed without Internal Revenue Service approval. This, however, would be the last resort, as Mr. Griffin's knowledge of Tax Court Memos and Revenue Rulings is practically unmatched, and if there exists a case on point, we are confident that he will be able to find it.

Lastly, Mr. Griffin is currently an adjunct professor at the University of Cincinnati in the Masters of Tax program.

I have enclosed Mr. Griffin's professional resume for your review. Should you feel that his assistance would be beneficial to any of your cases, please feel free to contact him at 513-241-2940 for consultation.

As the letter states, if you feel Jack can be of assistance please feel free to contact him by phone at 513-241-2940, or click here to e-mail a request for information.

Sincerely, Mellott & Mellott, P.L.L.

Bernard J. Griffin

Office
Mellott & Mellott, P.L.L.
Suite 600
36 East Fourth Street
Cincinnati, Ohio 45202
(513) 241-2940

Residence
14 Locust Hill Road
Cincinnati, Ohio 45245
(513) 752-3458

EDUCATIONAL BACKGROUND

B.S.B.A., Xavier University
M.B.A., Xavier University
CPA, State of Ohio

EMPLOYMENT HISTORY

Mellott & Mellott, P.L.L. - 1996 to Present
Responsible for resolution of tax problems, including tax research and communications with representatives of the Internal Revenue Service at all levels. Other duties include in-house professional continuing education for thirty member professional staff. In addition, represent firm with outside presentations to various groups, including the Cincinnati Executives Association, Southwestern Ohio Bar Association's Annual Tax Seminar, University of Cincinnati's Annual Tax Seminar.

Internal Revenue Service - 1962 - 1996
Appeals Officer - Responsibilities included negotiating disputes between the Internal Revenue Service and taxpayers as a result of audit examinations and preparing for litigation of unsettled cases. The types of cases handled included individuals, tax exempt organizations, pension plans, employment and excise taxes, offers in compromise, and medium and large publicly held corporations, or any deficiency in excess of $150,000. Selected in 1994 for the National Appeals Performance Award, only given to the top one percent of Appeals Employees nationally.

Resident Lead Instructor - IRS Regional Training Center Responsibilities included teaching tax law to revenue agents, evaluating student performance and membership in various task forces to develop new course material.

Industry Monitor - Internal Revenue Service Economic Stabilization Program - traveled throughout the United States calling on major corporations and business associations gathering information on specific industries and presented the results to the Cost of Living Counsel in Washington D.C.

Internal Revenue Agent - Responsibilities included all aspects of examining income tax returns of individuals and all sizes of corporations. Preparation of cases for trial and testifying before the United States Tax Court and the United States Court of Claims in conjunction with the Department of Justice.

Ernst & Young - 1970 - 1972
Tax Supervisor - Duties included preparing and reviewing income tax returns for individual and corporate clients and representing them before the Internal Revenue Service.

ACADEMIC POSITIONS

University of Cincinnati Adjunct Professor - 1972 to Present
Graduate level courses taught in the Masters of Tax Program: