Chaz is a senior partner in the tax and employee benefits department with over 40 years of experience in tax controversy work, primarily before the Internal Revenue Service and U.S. Tax Court. He also has an emphasis on the taxation of captive insurance companies. He has resolved scores of cases with the IRS relating to federal income, estate, excise, gift and estate taxes, penalties and interest.Chaz also counsels clients in tax planning, particularly for captive insurance companies and their owners. Chaz was counsel in two of the seminal cases concerning captive insurance: Ocean Drilling & Exploration Company v. United States, 988 F.2d 1135 (Fed. Cir. 1993) (substantial unrelated business captive insurance) and Humana Inc. and Subsidiaries v. Commissioner, 881 F.2d 247 (6th Cir. 1989) ("brother sister" captive insurance).He is a fellow, and former Regent, of the American College of Tax Counsel and continues to be a nationally recognized leader in the captive insurance tax area.