Cummings Westlake, LLC
   – Joined firm in January 2007

Occidental Petroleum Corporation (2000-2007)
   – Senior Property Tax Agent
   – Oil & Gas and Complex Industrial Practice
   – Attained millions of dollars of tax savings through strategic planning, value reductions, and tax incentives

Altura Energy Ltd (1997-2000)
   – Senior Property Tax Agent

Amoco Corporation (1981-1997)
   – Senior Property Tax Representative

Property Tax Service Company (1978-1981)
   – District Manager - Corpus Christi office

Bachelor Business Administration, University of Texas at Arlington

   - Certified Member of the Institute (CMI), Institute for Professionals in Taxation
   - Licensed Senior Tax Consultant in Texas
   - Texas Taxpayers and Research Association - Property Tax Committee
   - Texas Oil & Gas Association - Past Chairman, Ad Valorem Tax Mineral Subcommittee, Member of Legislative Subcommittee
   - Texas Oil & Gas Association - past Chairman of area educational conferences (Texas Gulf Coast, South Texas, and West Texas)