As a partner with the firm of Taylor, Simonson & Winter, Karen Simonson's practice emphasizes individual, estate, and business tax planning. She advises clients on a wide range of personal and business planning matters, including family limited partnerships, incorporations, buy-sell agreements, dissolutions, and business sales and purchases. In the estate planning area, she prepares full estate plans, including trusts (both revocable and irrevocable), wills, and durable powers of attorney, and handles probate matters for the firm.         Ms. Simonson, an honors graduate of Harvard University and New York University School of Law, was a senior trial attorney with the Internal Revenue Service, Los Angeles District Counsel Office. There she litigated a variety of individual and corporate matters, such as Kramer v. Commissioner (characterization of royalty income received from the license of a celebrity name for the "Jack Kramer" Autograph tennis racquet) and Glenview v. Commissioner (involving accelerated depreciation for residential rental property). Ms. Simonson also advised IRS agents concerning tax collection, liens, levies, and tax shelter issues. She then joined the tax department of one of the ten largest law firms in the nation, where she specialized in federal, California and local tax planning for individuals and corporations.         Ms. Simonson co-authored the treatise Tax Court Practice released in 1993 by the American Law Institute.