STEVEN J. ROTH, J.D., C.P.A.
REED & ROTH,
of Counsel to
REED, ELLIOTT, CREECH & ROTH,
a California professional corporation
99 Almaden Blvd, Eighth Floor
San Jose, Ca 95113
Phone 408/993-9911
Fax 408/993-1335
e-mail sjroth@reedroth.com

Sales and Use, Income & Property Tax work at Reed & Roth is done by STEVEN J. ROTH, J.D., C.P.A. He has been involved with hundreds of sales tax, use tax, income tax and property audits over the past twenty-three years, both as a field auditor with the California State Board of Equalization in Santa Clara County, and as an attorney/C.P.A. since leaving the Board in 1977.
Other Practice Areas:
    Business Planning, Formation & Dissolution
    Employment, Compensation & Estate Planning
    Business Tax and Real Estate Litigation
    Real Estate, purchase/sale and lease
Founding Partner of Reed, Elliott, Creech & Roth in 1985 & of Reed & Roth in 1996

EDUCATION

Born in 1947, attended the University of Santa Clara after completing a four-year tour in the U.S. Army Security Agency. Received a B.S.C. (Accounting) in 1973 from the University of Santa Clara School of Business and graduated from the University of Santa Clara School of Law with a J.D., Cum Laude, in 1977. Certified Public Accountant - 1979

PROFESSIONAL MEMBERSHIPS

Taxation Section of the California Society of Public Accountants
American Institute of Certified Accountants
American, California and Santa Clara Bar Associations
Real Estate, Business and Taxation Sections of the California Bar Association

EXPERIENCE

Employed by the California State Board of Equalization as a tax auditor while attending law school (1973 - 1977). Responsibilities included the conduct of sales and use tax audits on some of the largest entities in Santa Clara County, including the City of San Jose and many major companies. Since leaving the Board, duties have included assisting taxpayers in all manner of controversies and planning involving sales, use and property taxes. Employed by Arthur Andersen & Co. tax department (1977 -1980), C.P.A. received in 1979. Founding owner of Reed, Elliott, Creech & Roth in 1985 and of Reed & Roth in 1996.

ARTICLES AND SPEECHES

Speeches:

"Sales Tax Dangers in §351 Incorporations & Intangibles"
Cal Society of CPAs - San Jose Taxation Committee - February 1996
"Sales and Property Tax Developments"
Cal Society of CPAs - San Jose, September 1994.
"Summary, Audit & Appeals Process"
American Society of Women Accountants - May 1994.
"Sales and Use Tax Developments"
Cal Society of CPAs - San Jose, March 1992.
"Sales and Use Taxes - Summary, Audit & Appeals Process"
San Jose Chapter of the California Society of CPAs, June 1991
"Sales Taxes and Construction Contracting"
California Society of CPAs; Construction Industry
Conference, Burlingame and Anaheim, California, May 1989
"Sales Tax Audits: Techniques for Self-Defense"
San Jose National Bank Seminar for Customers & Small Business Owners, Feb. 1989
"California Sales and Use Taxes"
Mission Society of Enrolled Agents, January 1988
"Sales and Use Taxes Workshop"
Peninsula Chapter of CPAs, September 1987
"California Sales & Use Taxes Training Presentation"
Frank Rimmerman & Company, CPAs, July 1987
"Protesting & Appealing Sales Tax"
Tax Section of the Santa Clara County Bar Association, April 1987
"Interstate Activities Speaker"
1987 Graduate Tax Institute - San Jose State University, Dept. of Accounting & Finance, January 1987
"How to Survive a Sales Tax Audit"
San Jose Small Business Council, September 1986
"Preparing for a Sales Tax Audit"
San Jose Chapter of the California Society of CPAs
and the Santa Clara County Bar Association, August 1986
"Sales Tax: Avoiding a $42 Million Audit Surprise"
Touche Ross, San Jose CPAs, April 1986

Articles:

"Lawyers Must Lead Through Sales Tax Maze," California Lawyer, March 1988
"When the Taxman Pays a Visit," The Recorder, December 1987
"Sales and Use Tax May Snare Clients," The Daily Recorder, April 1987
"California Sales and Use Taxes," San Francisco Recorder, March 1987
"Helping Clients Prepare for Sales Tax Audits,"San Francisco Recorder, October 1987
"Sales and Use Tax Audits Can Inspire Panic,"Santa Clara County Business
Magazine, October 1986
"Feds Make Start-Up Funds Available to Small Firms,"Infoworld, May 1983
"New California Sales Tax Law Affects Programmers,"Infoworld, November 1982
"Avoiding Sales Tax on Software," Infoworld, August 1982.