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Mr. J. Raleigh Bailes has been a practicing Certified Public Accountant for over thirty years. Prior to forming his own firm, he was a partner with national and local accounting firms. Earlier in his career, he served as an Internal Revenue Service agent and instructor. He is a graduate of the University of Houston, receiving his BBA in Accounting in 1970. Upon successfully completing the 1994 U.S. Tax Court examination he was admitted to practice before that Court on April 17, 1995. Mr. Bailes has given expert testimony on taxation in bankruptcy, corporate reorganizations, individual taxation, as well as determination of lost profits and damages sustained. He is a member of the American Institute of Certified Public Accountants (AICPA), Texas Society of Certified Public Accountants (TSCPA), the Houston Chapter of the TSCPA and its Litigation Services Committee. | 