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Steve Hayes is a licensed California and Florida attorney. His legal training and experience help Steve understand legal and tax issues. He assists distressed companies that are confronting more than just legal issues. These companies need help in coordinating with their own legal counsel but also need help in understanding and determining their actual condition and if there are options that they have not been considering or been able to implement. In some cases, Steve was able to help the company survive. In other cases, Steve helped the company be sold and, in some cases, he assisted in the orderly liquidation of the companies. Hayes sits on the Board of Directors of Fair Tax Florida. He is an expert on the Fair Tax and writes and speaks about national retail sales tax legislation - HR 25.