Gerald W. Dibble is the owner of Dibble & Miller, P.C. in Rochester, NY. He received his J.D. from the University of Maryland School of Law in 1971 and his LL.M. (Tax) from the New York University School of Law in 1974. Dibble leads attorneys and a support staff of 37 in his extensive federal and New York State civil and criminal tax practice, in which he defends against tax audits, including sales and withholding taxes, collections of unpaid taxes and tax trust funds (sale and withholding taxes), and charges of filing false returns and failure to file returns. In addition to his tax defense practice, Dibble represents individuals, startups and small to medium size businesses in Upstate New York on matters involving commercial transactions and litigation; corporation and LLC formations, agreements and litigation; family law; criminal matters; white collar crime; SEC investigation and prosecution; estates; Medicaid planning; asset protection; commercial leases and real estate closings and litigation.