ÿþ<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"> <html/xmlns="http://www.w3.org/1999/xhtml"> <head> <title>Siegel, Siegel, Johnson & Jennings, Co., L.P.A.</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"/> </head> <body style="margin:0,0,0,0"> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="748"><img src="../../image/top1.gif" width="748" height="29" border="0"></td> </tr> <tr> <td width="748"><img src="../../imagesub/email_graphic2.gif" height="188" border="0"></td> </tr> </table> <table width="734" border="0" cellspacing="0" cellpadding="0"> <TR> <TD><a href="../../index.html"><IMG SRC="../../images/home.gif" WIDTH=53 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../whoweare/our_clients.html"><IMG SRC="../../images/clients.gif" WIDTH=241 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../whoweare/history.html"><IMG SRC="../../images/att.gif" WIDTH=76 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../announcements/indexsub.html"><IMG SRC="../../images/announce.gif" WIDTH=114 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../services/indexsub.html"><IMG SRC="../../images/services.gif" WIDTH=67 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../contactus/indexsub.html"><IMG SRC="../../images/contact.gif" WIDTH=83 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="http://www.revllc.com/fred/login.asp" target="_blank"><IMG SRC="../../images/login.gif" WIDTH=100 HEIGHT=15 ALT="" border="0"></a></TD> </TR> </table> <p> <table width="734" border="0" cellspacing="0" cellpadding="0"> <tr> <td><img src="../../imagesub/ltof_header.gif" width="130" height="25"></td> <td colspan="6"><img src="../../imagesub/header_whoweare.gif" width="618" height="25" alt="" /></td> </tr> </table> <table width="734" border="0" cellspacing="0" cellpadding="0"> <tr> <td valign="top"> <table cellpadding="0" cellspacing="0"> <tr> <td background="../../imagesub/below_sidenav.gif" width="130" height="557"></td> </tr> <tr> <td><img src="../../imagesub/below_sidenav2.gif" width="130" height="52" alt="" /></td> </tr> </table> </td> <TD background="../../imagesub/shim.gif" colspan="6" valign="top"> <TABLE width="100%" align="center"> <TR> <TD width="60%" valign="top"> <p><font size="1" face="Arial, Helvetica, sans-serif"><a href="fsiegel.html"><font color="#000000">Fred Siegel</font></a> &nbsp;&#8226; &nbsp;<a href="dsiegel.html"><font color="#000000">Daniel S. Siegel</font></a> &nbsp;&#8226; &nbsp;<a href="kjennings.html"><font color="#000000">J. Kieran Jennings</font></a>&nbsp;&#8226; &nbsp;<a href="jsiegel.html"><font color="#000000">Jay P. Siegel</font></a><br/> <a href="svivarrondal.html"><font color="#000000">Steven J. Vivarronda</font></a> &nbsp;&#8226; &nbsp;<a href="chyun.html"><font color="#000000">Cecilia J. Hyun</font></a> &nbsp;&#8226; &nbsp;<a href="jlindholm.html"><font color="#000000">Jason Lindholm</font></a>&nbsp;&#8226; &nbsp;<a href="sdipaolo.html"><font color="#000000">Sharon F. DiPaolo</font></a> &nbsp;&#8226; &nbsp;<a href="vanselmo.html"><font color="#000000">Victor V. Anselmo</font></a>&nbsp;&#8226; &nbsp;<a href="dpapushak.html"><font color="#000000">Deborah J. Papushak</font></a> &nbsp;&#8226; &nbsp;<a href="ljohnson.html"><font color="#000000">Lauren M. Johnson</font></a></p> <p><font face="Arial, Helvetica, sans-serif" size="3"><strong><a href="mailto:fsiegel@siegeltax.com" title="Email Fred">Fred Siegel</a>, B.S.C., J.D.</strong><br> <font size="+1"><strong>MANAGING PARTNER</strong></font><br> <font size="-1">25700 Science Park Drive</font><br /> <font size="-1">Landmark Centre, Suite 210</font> <font size="-1">Cleveland, OH 44122</font><br /> <font size="-2">T 216.763.1004</font>&nbsp;&nbsp;<font size="-2">F 216.763.1016</font><br /> <br> </td> <td height="200" width="40%" align="center"> <img src="../images/fred_siegel.JPG" width="129px" height="192px" border="0" /> </td> </TR> </TABLE> <TABLE width="100%" align="center"> <tr colspan="2"> <td> <font color="#000000" size="-1" face="Arial, Helvetica, sans-serif">Fred Siegel is the founder and managing partner of Siegel Siegel Johnson & Jennings. Fred has over 45 years of experience in state and local taxation having appeared on the behalf of taxpayers before county boards of revision, the Ohio Board of Tax Appeals, and the Ohio Supreme Court. He has had a prominent role in the leading real estate tax cases before the Ohio Supreme Court in the last 50 years. <br /><br />Fred has been published in law journals and other publications and lectured before bar associations, real estate trade associations, and tax associations, such as the Institute for Professionals in Taxation (IPT) and the Internal Association of Assessing Officers (IAAO). He was employed by the Chief Counsel s Office of the Internal Revenue Service prior to joining various Cleveland firms. <br /><br />Fred was integral in the founding of the American Property Tax Counsel (APTC), a national professional organization that represents taxpayers across the United States and Canada. </font></p> <p><font face="Arial, Helvetica, sans-serif"><br> <font size="-1"><b>Education</b></font> <li><font size="-1">Case Western Reserve University School of Law, JD, Order of the Coif <li>Editor of the Law Review <li>Ohio University, BSC, Accounting </font> <br /><br /> <font size="-1"><b>Bar Admissions</b></font> <li><font size="-1">Ohio  1955</font></li> <br /><br /> <font size="-1"><b>Professional Associations</b></font> <li><font size="-1">Cleveland Bar Association</font></li> <li><font size="-1">Cuyahoga County Bar Association</font></li><br /><br /> </TR> </TABLE> </TD> </TR> <TR> </table> <table width="734" border="0" cellspacing="0" cellpadding="0"> <tr> <td><img src="../../image/bottom_aptc.gif" width="635" height="55" border="0"></td> <td><a href="http://www.aptcnet.com" target="_blank"><img src="../../image/aptc.gif" width="113" height="55" border="0"></a></td> </tr> </tr> </table> </body> </html>