Master of Laws in Taxation

Attorney at Law

1625 Summit Lake Drive
Suite 240
Tallahassee, FL 32317
(850) 224-1040 FAX (850) 681-0069
E-mail: btf@francelawfirm.com

AREAS OF PRACTICE

All related areas of taxation and business impact including: Estate Planning (wills, trusts and probate), Income Taxation Planning (including all contractual agreements for formation, execution and establishment of taxation or business related transactions), representation before the Internal Revenue Service Collections, IRS Review and IRS Appeals, Business Formation, Operation and Dissolution (all labor related issues, incorporations, reorganizations, pension and profit-sharing arrangements, partnership agreements, shareholder agreements and related litigation), Dissolution and Litigation Support (including business and retirement valuations, accounting policies, etc.), Commercial Litigation, Real Estate Transactions, Property Closings, and Commercial Litigation.

EDUCATION

L.L.M. Master of Laws (Taxation). University of Florida, College of Law,
Gainesville, Florida. July 1989. Post Doctorate Taxation Degree.

J.D. Stetson University, College of Law, St. Petersburg, Florida
December, 1987.
Area of Concentration: Taxation and Employment Law

B.S. (Accounting) . University of Tampa, Tampa, Florida
April 1985. Cum Laude. Areas of Concentration: Taxation and Management Information
Systems

HONORS

Marquis Who's Who in Finance and Industry - 1992/1993; 1994/1995; 1996/1997, 1998/1999, 2000/2001, 2002/2003, 2004/2005 editions.
Marquis Who's Who Among American Women - 1993/1994; 1994/1995; 1996/1997, 1998/1999, 2000/2001, 2002/2003, 2004/2005 editions.
Marquis Who's Who in American Law - 1992/1993; 1994/1995; 1996/1997, 1998/1999, 2000/2001, 2002/2003, 2004/2005 editions.
Marquis Who's Who in the South and Southwest - 1992/1993; 1994/1995; 1996/1997, 1998/1999, 2000/2001, 2002/2003, 2004/2005 editions.
Marquis Who's Who in the World - 1992/1993; 1994/1995; 1996/1997, 1998/1999,  2000/2001, 2002/2003, 2004/2005 editions.

Selected as the Best of Tallahassee, category Attorney. Sponsored by Tallahassee Magazine and the March of Dimes, August 2000.

Selected as one of the Legal Elite 2004 for the State of Florida , Florida Trend Magazine, July 2004 (representing only 2% of the attorneys in the State of Florida as nominated and selected by other attorneys).

PROFESSIONAL COMMITTEES

American Bar Association's Section of Taxation's Committee on Domestic Relations Tax Problems

American Bar Association's Section of Taxation's Committee on Attorneys in Small Law Firms

The Second Circuit Fee Arbitration Committee , The Florida Bar. Appointment July 1992 through July 1995

Judicial Administration, Selection and Tenure Committee , The Florida Bar. Appointment July 1, 2003 through June 30, 2004.

Judicial Administration and Evaluation Committee , The Florida Bar. Appointment July 1, 2004 through June 30, 2006.

MEMBERSHIPS

The Florida Bar (including Taxation, Real Property, Probate and Trusts, Law Office
Management and Family Law Sections)
American Bar Association (including Taxation, Real Estate, Trusts and Probate, Law Office
Management, and Family Law Sections)
Tallahassee Bar Association
Tallahassee Women Lawyers Association
United States Court of Claims
United States Tax Court
United States District Court, Middle District of Florida
United States Court of Appeals, Eleventh Circuit
United States Court of Appeals, Federal Circuit

AFFILIATIONS 

Member - Springtime Tallahassee, Inc. - 20th Century Krewe (1989-1994)
Member - Someplace Else, Board of Directors (1989-1991)

SPEAKING

 · "Law and Society: Economic Aspects," Guest Lecture - Florida State University, January 18, 1990.
· "Avoiding Taxation Malpractice for the Legal Assistant," Tallahassee Legal Assistants Association, March 13, 1990.
· "The Role of a Tax Attorney in Forming a New Business," Florida State Center for Continuing Education, September 4, 1990.
· "How to Select the Tax Professional for You," Tallahassee Chapter of Salon Owners for Success, January 1991.
· "Estate Planning for the Professional," Florida State Center for Continuing Education, September 26, 1991.
· "State of Florida Retirements -- Estate Planning," Florida Department of Law Enforcement, October 29, 1991.
· "Wills, Trusts and Probate," Tallahassee Memorial Regional Medical Center Retirement Fair, June 25, 1992
· "Tax Impact on Domestic Relations," Guest Lecture - Tallahassee Community College, July 9, 1992.
· "So You Got the House ...," CATALYST Seminars, Tallahassee, FL, August 18, 1992.
· "Basic Probate - Taxation Issues," NBI Continuing Legal Education Seminar, October 22, 1992.
· "What's New in 1993. Small Estates - Fiduciary Reporting," Florida Society of Enrolled Agents, December 29, 1993.
· "Family Law - Taxation Issues," NBI Continuing Legal Education Seminar, February 24, 1993.
· "So You Got the House ...," CATALYST Seminars, Sponsored by Tallahassee Community College, February 13, 1993.
· "So You Got the House ...," CATALYST Seminars, Sponsored by West Palm Beach Community College, February 20, 1993.
· "So You Got the House ...," CATALYST Seminars, Sponsored by Valencia Community College, February 27, 1993.
· "So You Got the House ...," CATALYST Seminars, Sponsored by Gulf Coast Community College, March 6, 1993.
· "Division of Pension Assets Through QDROS," Tallahassee Family Lawyers Association, May 27th, 1994.
· "Wills, Trusts and Estates" The Arbors of Tallahassee, August and October, 1997.
· "Advanced Medical and Medicaid Issues" The Arbors of Tallahassee, Spring 1998
· "Tax Law Equity and the Marriage Penalty." "Application of the Innocent Spouse Rule," spoke at the request and on behalf of Senator Bob Graham regarding tax equity and fairness at the Florida Women's Conference, April 20, 1998.
· "Financial Planning for Advanced Estates" in association with Morgan Stanley Dean Witter, April 10, 1999.
· "Wills, Trusts and Estates" Seminar requested by Sunshine State Credit Unions, October 2003

PUBLICATIONS

 · "Taxline", monthly tax publication November 1989- November 1994.
· "Like-Kind Exchange Offers Tax Planning Opportunities", America's Broker, Spring
1990 issue.
· "Taxation Highlights for 1991", America's Broker, Spring 1991 issue.
· "Wills, Trusts and Estate Planning - a Basic Review or Slasher's Dyin'-- Who's Got
the Brew?," Tallahassee Bar Association Journal, November 1991.
· "I Trust You Completed the Trust I Entrusted in Your Care -- A Review of Trust Law
in Florida," Tallahassee Bar Association Journal, December 1991.
· Basic Tax Law For Probate & Estate Planning - NBI Continuing Legal Education
Seminar, Projected Publication October 22, 1992.
· Taxation Aspects of Divorce - NBI Continuing Legal Education Seminar, Co-
Authored with Paula L. Walborsky and David Beidel, February 24, 1993.
· FasTrain: Wills, Florida Bar CLE Publication, Steering Committee, September 2002.

· "Creative Divorce Solutions With CRTs", article submitted on behalf of the Florida
Bar Family Law Section, October 2002.

EXPERT WITNESS

Qualified before the following second judicial circuit judges: Honorable Charles D. McClure, Honorable William Gary, Honorable J. Lewis Hall, Jr., Honorable P. Kevin Davey, Honorable George S. Reynolds, III, Honorable N. Sanders Sauls, Honorable Philip Padavano, Honorable John E. Crusoe, Honorable Ralph L. Smith, Honorable Kathleen Dekker, Honorable Michael Overstreet, and the Honorable F.E. Steinmeyer.

Subjects qualified (over 300 cases): all areas of taxation impact regarding transactions, estate and gift taxation, asset distribution schedules, business entities, equitable distributions, estate planning, alimony analysis, asset valuations (pensions, profit sharing plans, small businesses, etc.), interpretation of Florida Family Law and application, accounting and financial procedures, etc.

COLLEGIAL ACTIVITIES AND HONORS

Stetson College of Law , American Jurisprudence Award for Labor Law, Academic Honor Roll, VITA Program Supervisor, Academic Affairs Committee, Who's Who Among American Law Students

University of Tampa , Selected as one of the top five accounting graduates - April 1985, Presidential Scholarship, Dean's List and Honor Roll, Phi Eta Sigma, Freshmen Honor Society, Tampa Bay Buccaneer Band, Kappa Psi, Music Fraternity

WORK EXPERIENCE

Belinda Takach France, P.A. July 1988 - Present. Position: Attorney and Owner.

Tallahassee Community College. May 1991 - December 1995. Position: Instructor - Wills,
Trusts and Probate, Tax 2000. Fort Lauderdale College. May 1990 - July 1990. Position:
Adjunct Accounting Instructor.

Thomas C. Little, P.A. March - July 1988. Position: Attorney.

Robert W. Osborne & Co., P.A., CPA, December 1984 - April 1985. Position: Accounting
Clerk/Internship

H&R Block, January 1984 - April 1984. Position: Tax Preparer.

PROFESSIONAL AND PERSONAL REFERENCES AVAILABLE UPON REQUEST.