Paul McCullum is a hands-on consumer bankruptcy and is a tax attorney with a focus on both strategic tax planning and tax controversy. He is a zealous advocate for his clients in resolution of matters against the IRS, FTB, and for debt workouts with various creditors. With an extensive business background, he enjoys helping clients come out of bankruptcy with not only a fresh start, but a clear plan going forward. He has a special focus on tax planning for troubled borrowers in and out of the bankruptcy setting. Paul has specialized in bankruptcy law since he was a judicial extern for the Chief Bankruptcy Judge, Honorable Sheri Bluebond, for two separate terms while a Loyola Law School student. He returned for an unprecedented third term Jan-May 2015 while working to complete his Tax LLM, an advanced degree in Tax Law. He was awarded a Tax Law Concentration upon graduating from Loyola Law School in 2012. Paul worked in a firm's Chapter 11 department, and helped draft over ten plans of reorganization. Paul is a also a volunteer at Public Counsel's Bankruptcy Clinic, assisting pro se Chapter 7 debtors. Paul works at Zbylut Law Office, which focuses on tax controversy, strategic tax planning, estate planning, and business law. Paul also works at the Ogden Law Group, a commercial real estate law firm, and negotiates and drafts contracts for acquisitions, sales, and leases. He enjoys strategic tax planning to achieve significant savings for clients. Paul also assists in Civil Litigation at the Law Offices of David D. Kim. Earlier this year Paul was invited to the State Bar's Washington, D.C. Bar Delegation to present his proposal for the proper tax treatment of Bitcoin to members of Senate Finance Committee, House Ways and Means, Treasury, and IRS Chief Counsel. His paper will be featured in the upcoming issue of California Tax Lawyer. Paul is an advisor to many Bitcoin-related startups and owns Bitgive.org. He has a strong interest in disruptive technologies.