In June 1986, Mr. Winter joined the law firm of Taylor, Simonson & Winter, where he specializes in collection and controversy matters before the Internal Revenue Service. His practice includes bankruptcy consultation, tax collection representation, and appearances before the U.S. Tax Court.         Marc J. Winter majored in both economics and business at Linfield College, McMinnville, Oregon, where he graduated with honors. He then studied law at Willamette University, Salem, Oregon, participating as an associate editor of Law Review and graduating with high honors in 1978.After passing the Oregon Bar Exam, Mr. Winter accepted a position as a trial attorney with the Office of District Counsel, Internal Revenue Service, Los Angeles Field Office. During the next eight years, Mr. Winter represented the Internal Revenue Service before the United States Tax Court. Also, Mr. Winter advised the IRS Collection Division with respect to IRS seizures, sales, offers-in-compromise and bankruptcy matters.            Mr. Winter is a co-author of the American Law Institute's 1993 release entitled "Tax Court Practice". Additionally, Mr. Winter is a co-author of a treatise entitled "Tax Collection Procedures" published in 1992, by the California State Bar Association (CEB).