Luke, Sylvia J

Bill Lowrance has over twenty-five years of experience in financial, tax, civil, criminal investigation and litigation. He began his career as a Special Agent with the Federal Bureau of Investigation for several years. He was a Special Assistant Attorney General in the Mississippi Attorney General's office where he handled civil and criminal investigations, white collar crime prosecutions and litigation. He was formerly a trial attorney with the Office of Chief Counsel of the IRS, specializing in criminal and civil tax investigations and litigation. Mr. Lowrance's expertise in these areas is widely recognized and he has conducted training sessions and educational seminars on various tax enforcement issues to IRS agents, Office of Chief Counsel, IRS and Department of Justice attorneys, as well as making presentations to international tax forums.

Mr. Lowrance worked with the Internal Revenue Service, Criminal Investigation division in reviewing cases for prosecution and advising on the legal aspects of the cases. He taught and made presentations regarding criminal tax law and civil tax fraud (on a national level) to various civil and criminal groups in the IRS. He worked with the Department of Justice on grand jury tax investigations and gathering foreign evidence. He was appointed to serve as a special attorney with the Department of Justice Tax Division to litigate the validity and application of tax haven secrecy laws, and the IRS' authority to obtain business information from tax haven jurisdictions.

While with the Office of Chief Counsel, IRS, Mr. Lowrance was invited to teach at the Federal Law Enforcement Training Center (FLETC), Financial Fraud Division, in Glynco, GA, on conducting fraud investigations and gathering foreign information. He taught at FLETC for several years.

Bill is a member of the Virginia Bar Association, American Bar Association, the Fairfax Bar Association and the McLean Bar Association and an active member of the Society of Former Special Agents of the FBI, a former member of the Association of Certified Fraud Examiners and past president of the Private Investigators Association of Virginia.