Tim Kelly is an attorney certified as a specialist in taxation law by the Board of Legal Specialization of the State Bar of California, a distinction held by less than 500 of the state's 200,000 attorneys. He is a retired police sergeant with 30 years experience and an honors graduate of the McGeorge School of Law. Tim practiceS in the area of individual tax litigation, appearing on a regular basis before the IRS, the US Tax Court and federal district courts in California and throughout the nation.