Roberto Montalvo-Carbia is Shareholder and Director of the Tax Law Department.  Mr. Montalvo has been involved in major tax issues, both at the administrative level as well as in local and federal courts.  He has represented major oil refineries and fuel distributors in complicated property, excise and municipal license tax issues.  He has also represented companies before the Department of Consumer Affairs.  In his practice he has been instrumental in lobbying efforts with government agencies and with the legislative branch directed to the approval of tax exempt legislation and the approval or repeal of excise, income and other tax legislation.  In doing so, he has participated in drafting legislation with trade associations' representatives and regularly renders testimony before the Legislature at public hearings on behalf of clients and on his own behalf as a tax expert.