Timothy D. France, Esq.

Timothy D. France is a practicing Tax and Estate Planning attorney located in San Diego, California. He operates a tax practice specializing in individual, corporate, estate, and fiduciary tax preparation and consulting.

In addition to his 25 years of experience in the areas of operating law and tax practices, he also spent 20 years as a United States Postal Inspector working complex financial investigations in the Mail Fraud Unit.

Mr. France began his tax and accounting career in the mid 1980s as an Internal Revenue Service Agent where he was responsible for the financial audits of corporations, partnerships, and returns of high-income individuals.

As part of his responsibilities with the Internal Revenue Service, he analyzed and deciphered a vast variety of books and records provided by the audited entity to prove income and expenses as required by law. In his nearly 8 years as a Revenue Agent, Mr. France developed a keen understanding of complex tax laws and financial accounting.

Mr. France started his criminal investigation career with the United States Postal Inspection Service in 1994, and he was quickly transferred to the Mail Fraud Unit based on his background and experience in financial investigations.

For 20 years, Mr. France investigated and sought criminal indictments in over 30 federal investigations. These cases have included penny stock pump and dump schemes, foreign currency frauds, insurance frauds, foreign lottery schemes, and financial Ponzi schemes. In many of these cases, he was responsible for conducting and overseeing the forensic accounting and/or reconstruction of books and records to provide evidence for proving fraud.

Mr. France has appeared in numerous local and national news broadcasts, including an appearance on “60 Minutes.”

He has been detailed on several occasions to Washington, D.C., to work both as an Inspector/Attorney and with the Department of Justice, Fraud Division.

As an Inspector/Attorney, he was responsible for the investigation and preparation of complaints filed under the False Representation Statute and for the oversight of the national Mail Cover program. Mr. France was also on the Department of Justice Mail Fraud Team (DOJ-Fraud) that investigated major frauds and worked closely with the Securities and Exchange Commission, Federal Trade Commission, and the Commodities Future Trading Commission.

Mr. France began his private legal practice consulting with individuals and businesses on tax issues on a part-time basis in the early 1990s. In addition, he expanded his tax practice to include probate and estate planning. For the past 25 years, he has prepared numerous estate plans, administered trusts, and served as the representing attorney for private fiduciaries.

Mr. France not only prepares tax returns for individuals, businesses, estates, and trusts, but also conducts forensic examinations, performs accounting work for private fiduciaries, and consults in the purchase and sale of business entities.

Mr. France has served as an Adjunct Professor at National University where he has taught the courses IRS Practice and Procedure and Federal/State Tax Research in the Master in Taxation Program. He has also given numerous lectures to many organizations including the Commission on Peace Officers Standards and Training (POST) on conducting investigations in financial fraud cases.