Marshall Taylor handles tax matter controversies with the federal government and California state taxing agencies. His practice includes audit and collection matters, white collar criminal representation, and major tax litigation, with emphasis on estate tax matters. He also handles charitable gift planning for the firm.         Marshall W. Taylor attended Harvard College, graduating with high honors in 1965. After military service in the United States Air Force, Mr. Taylor took his J.D. degree from Harvard Law School in 1974. Mr. Taylor has been practicing law since 1975, including a seven-year employment with the Internal Revenue Service, five years of which were as a senior trial attorney. While working for the government, Mr. Taylor specialized in tax shelter and larger corporate and estate planning matters. Mr. Taylor traveled widely for the government as an instructor on matters of both tax law and trial procedure. Among the numerous prominent trial court opinions successfully litigated by Mr. Taylor on behalf of the government were Lorne Greene v. Commissioner (involving technical accounting matters in the motion picture industry) and Clougherty Packing Company v. Commissioner (involving the corporate tax planning device known as a "captive insurance company").            Mr. Taylor has been active in lecturing and publishing. He has on many occasions served as a seminar leader at the annual meeting of the California State Bar Taxation Section. He is the co-author of the monograph "Tax Fraud Cases", appearing in the text Litigation Services Handbook, and he also co-authored a treatise entitled Tax Court Practice, most recently republished in 1993 by the American Law Institute.