A graduate of Indiana University and its School of Law - Indianapolis, and the Indiana University Graduate School of Business (M.B.A. Taxation), Mr. Hetzner's practice primarily includes taxation, estate planning and administration. He is certified by the Indiana State Bar Association's Estate Planning and Administration Specialty Certification Board. He practices in a variety of federal and state tax areas, especially in the representation of taxpayers during federal and state examinations, administrative appeals and trials. Mr. Hetzner has tried tax cases before United States Tax and District Courts, the Indiana Tax Court and has argued tax cases before the Indiana Supreme Court and the Seventh Circuit Court of Appeals. Mr. Hetzner is also experienced in the planning of large estates and in the design and implementation of revocable and irrevocable trusts. He currently serves as Chairman of the Tax Section of the Indiana State Bar Association and as Co-Chair of the Indiana Estate Planning and Administration Specialty Certification Board.  Mr. Hetzner has also served as past Chairman of the Real Property, Probate and Trust Section of the Indiana State Bar Association and past Chairman of the Estate Planning Section of the Indianapolis Bar Association.  Mr. Hetzner is a Fellow of the American College of Trust and Estate Counsel. He served as an officer in the U.S. Army from 1975 - 1979.