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                    After he received his accounting degree from the University 
                    of South Florida, Jim Baxter became a Special Agent with the 
                    IRS Criminal Investigation Division.  During his 26-year 
                    career, he participated in all facets of financial investigations, 
                    including tax fraud, money laundering, drug conspiracies, 
                    political corruption and financial forfeitures.  
                  Mr. Baxter was the lead investigator 
                    in several nationally significant investigations, including 
                    the prosecution of corrupt political figures and leaders of 
                    international drug conspiracies.  He has extensive experience 
                    interviewing witnesses, testifying and organizing evidence 
                    for trial presentation.  In addition, Mr. Baxter has 
                    served as an instructor at the Federal Law Enforcement Training 
                    Center, Glynco, Georgia. 
                  After retiring from the IRS Criminal 
                    Investigation Division, Mr. Baxter was retained by the Federal 
                    Law Enforcement Training Center to train IRS agents in various 
                    disciplines, including financial investigative techniques. 
                     In addition, he also provided consulting services to 
                    a number of companies in the private sector. 
                  Jim Baxter is a former U.S. Army 
                    officer and a Vietnam War Veteran. 
                      
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