Mr. Johnston earned his J.D. from John F. Kennedy University, passed the California bar exam, and earned an LL.M. (advanced law degree) in Taxation from Golden Gate University advanced graduate law programs. Mr. Johnston is admitted to practice before the IRS in audits, appeals, and collections, and is a commercial real estate broker licensed by the California Bureau of Real Estate, license #01300481. Mr. Johnston’s core business focus includes advising small business owners on the tax benefits of incorporating; advising Registered Domestic Partners and same-sex married couples on new tax law; and advising distressed property owners on the tax consequences of foreclosures, short sales, and loan modifications. He currently represents taxpayers before the California Board of Equalization appealing from decisions by the Franchise Tax Board on income tax issues and decisions by the Board of Equalization on state sales tax issues.