mr. charles rettig and thank you again for joining us this morning. soon we'll hear from mr. rettig who is currently working at the firm hochman, rettig and paris, pc where he is represent clients before the internal revenue service, the tax efficient under the department of justice and numerous state and federal taxing authorities. mr. rettig and served on the advisory board of the california franchise tax board, advisory council of the california state board of equalization, and the internal revenue service advisory council. mr. rettig is currently the vice chair for administration of the section of taxation of the american bar association, and previously served as the chair for the section of taxation of the california bar. throughout his career, mr. rettig has specialized in federal and state civil tax and criminal tax controversy matters, and tax litigation including tax related examinations and investigations for individuals, business enterprises, partnerships, limited liability companies and corporations. mr. rettig received his bachelors degree in economics from the un