My name is R. Arlen Johnson. I am a practicing Attorney and Certified Public Accountant (CPA) with a Bachelor of Science degree in Business Administration (BS) from the University of Maine, Orono, Maine, a Juris Doctor Degree (JD) in Law from Boston University School of Law, Boston, Massachusetts and a Masters in Law Degree (LLM) in Taxation from Boston University School of Law. I have taught Law, Accounting and Taxation most notably on a part-time and full-time basis in the Baccalaureate and Masters of Business Administration at Babson College, Babson Park, Wellesley, MA My early professional employment included as a CPA Tax Specialist at Touche, Ross and Company, CPAs (now Deloite & Touche); Arthur Young and Company, CPAs; and Hale & Dorr, Attorneys at Law, primarily in the area of tax research, tax return preparation and review. I am currently an active member of several Boards of Directors of non-profit arts and an environmental organization and have served my expanding clientele as business advisor in the areas of law, accounting and taxation for over 30 years.