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Attachment to Resume of

Kenneth Walheim Sr, CPA

I started accounting in L977 after graduating from California State University at Northridge (CSUN). I worked at Robert Zimmerman & Co. which specialized in accounting for garment manufacturers. I would prepare monthly and quarterly compilations and reviews and for some clients an annual audited financial statement. Because these types of businesses were undercapitalized, our firm would be referred to the clients by their factor. We would do much more analytical analysis than most audits or reviews. I would be assigned to prepare the tax returns for the clients and the owners and officers of the clients.

ln my second year at the firm, I was required to do tax research for client planning as well as bankruptcy filings and other law related matters pertaining to accounting. lt was from this start that I fell into accounting litigation support which was for most of my accounting career. At Block, Good and Gagerman I prepared and reviewed all types of tax returns and would perform the tax audits for regular tax clients and for clients of a large tax law firm involving people who did not want to have problems with tax agencies. This would entail doing the audit work up through the 30 Day Notice and preparing draft Petitioners for Redetermination which would be delivered to the attorneys. The firm specialized in obtaining SBA Loans for clients which required special use reports. At William R. Lucas & Co., I specialized in setting up books and required records for large real estate Partnerships, LLC,s and S Corporations, preparing financial statements, Tax Returns and complex K1,s. I would supervise large entity tax returns, including reviewing outside CPA,s reports for the purpose of mitigating tax penalties.

I went to Gursey, Schneider & Co. in Century City to learn non tax litigation accounting as well as tax accounting related to valuation and marital litigation. At White and Zuckerman I was a litigation accounting manager. I would run cases from interviewing the attorneys and clients, the clients' accountants and attorneys, Review the records of the other side to cases as well as a limited review of clients records for assurances at tria[. Because of all this record review I would prepare financial questions for depositions and for trials, have my depositions taken, and attend trials for preparation of cross examination financial questions" ln one major case involving over one hundred deaths, I opened a satellite Office with 15 unassociated accountants for the purpose analyzing the business records of twenty companies to be prepared to testify on the "negative assurance," something most accountants never do.

For 26 years I worked at Getz, Krycler & Jakubovits and its successor Krycler, Ervin, Taubman & Walheim, as a litigation manager and then as a partner, I dealt mostly with litigation support and complex tax problems.

I retired and moved to Panama. I returned and worked as a consultant on various litigation matters. I am interested in working full time for the next five years in tax work, litigation support and financial accounting and after that projects and part time seasonal work. Kenneth Walheim Sr.

california cPA certificate 31191 (1980)

77L4L Citrus Drive, Apartment 414

Ventura, CA. 93004

Phone number: 818-***-****

California State University at Northridge

Degree in Business Administration Major Accounting (1977l. EXPERIENCE

Robert Zimmerman & Company 1977-t979

o FinancialAudits in clothing business, also Compilations and Reviews o Prepared personal, corporate, trust and partnership tax returns r Prepared financial statements for businesses in Bankruptcy. Block, Good and Gagerman 1980-1983

o Prepared Corporate, S Corporation, LLC and LLP. lndividual tax Returns o Prepared Corporate, lndividual and Partnership Tax Returns for clients of a major Los Angeles Tax firm

o Did lRS, FTB, and Sales Tax (SBE) audits

r Wrote 30 Day Notice Responses

o Negotiatedsettlements

o Prepared Notice of Deficiency answers

o Prepared large multi-state tax returns

William R. Lucas & Company 1983-1985

o Prepared tax returns for lndividuals, Real Estate Partnerships, LLC'S and LLP's o Reviewed tax returns for purposes of mitigating tax penalties in Tax Court o Prepared Compilations and Reviews for Real Estate Business's Gursey Schneider & Company 1985-1987

o Prepared tax returns related to business and marital civil litigation cases. o Prepared all accounting schedules related to court testimony in litigation cases. o Had depositions taken regarding tax positions taken in civil litigation cases White, Zuckerman, et al 1987-1989

o Prepared lndividual, Partnership, Trust, S Corp, LLC, LLP tax returns for litigation r Prepared Individual, Partnership, Trust, S Corp, LLC, LLP tax returns for filing and for IRS and FTB Lit

o Prepared Cash Available, Special lssue, Business Valuations, Special lssue reports for Litigation r Testified in California Superior Court in Jury and Bench Trials as an Accounting and Economic Expert

o Prepared Declarations reviewed by Federal Magistrate in large litigation case in San Juan, Porto Rico,

Opened Satellite office to isolate accountants from normal office accounting from litigation accounting

o Prepared and delivered seminars regarding legal accounting to various Court Benches. r Prepared and delivered seminars for various Bar Associations Getz, Krycler & Jakubovits 1990-2000

r Prepared tax returns for lndividuals, Partnerships, Corporations, LLC, LLP r Prepared payroll tax returns for litigation purposes r Firm was sponsor for San Fernando Valley Bar Association, prepared Seminars for Bar Association

r Treasurer for Bar Association

r Prepared tax returns for large Tax Law Practice for clients tax litigation r Prepared Accounting Reports for legal matters (Strict tracings, cash available reports, cash flow reports, business

valuations, ownership valuations)

r Testified over 200 times in California Superior Court as Accounting and Economic Expert o Prepared Compilations and Reviews for Litigation and business reasons Krycler, Ervin, Taubman &Walheim (successor to GKI) 2000-2016 o Litigation Accounting Partner, Deposition taken numerous times o Prepared deposition questions for civil cases regarding fraud and valuation r Prepared and testified regarding projections, cash available, business valuations and related o Prepared tax returns for individuals, corporations, partnerships, trusts r Prepared 30 day letter responses to the lRS,

o Prepared draft Petitions for Redetermination for clients r Prepared Compilations and Reviews

r Researched tax issues and litigation issues for other partners 2O15- Present

r Resigned from KETB moved to Panama for 18 months, returned to United States r Conulted on tax litigation, fraud litigation and securities accounting matters

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