The late Michael I. Saltzman was a partner with the New York law firm White and Case and head of its tax litigation and IRS procedure practice. Mr. Saltzman was a nationally known and respected expert in the area of IRS practice and procedure. He taught at New York University's graduate tax law program and lectured and wrote extensively on practice before the IRS. He was a Fellow of the American College of Tax Counsel, and Chairman of the American Bar Association Tax Section's Civil and Criminal Penalties Committee. Michael Saltzman was a trial attorney in the United States Justice Department's Tax Division and was also Assistant U.S. Attorney in the Southern District of New York in charge of tax litigation. He was a member of the New York, California, and District of Columbia Bars.