Peter Sim is engaged in the practice of: (i) appellate practice, in both Federal and State Courts; (ii) complex litigation; and (iii) tax and international tax, with an emphasis in resolving disputed cases with the Internal Revenue Service.

As regards appellate practice, Peter Sim has experience in representing both the Appellant and Appellee (Respondent) in Federal and State Courts. Peter Sim successfully prosecutes appeals by focusing on the details of the case as well as extensive knowledge of case law and impeccable research skills to address all of the issues on appeal. This strategy has led to many successful prosecution or defense of appeals.

In the course of Peter Sim’s practice, Peter Sim has acted as legal and tax consultant to the following:

  • eBay
  • Japan Bank for International Cooperation (JBIC) the successor to The Export-Import Bank of Japan ("JEXIM").
  • Sony Corporation
  • Nintendo Co. Ltd.
  • Nintendo of America Inc.
  • Sega Co. Ltd
  • Sega of America, Inc.
  • Kyocera
  • Kimberly Clark
  • Blaser Holdings
  • Arai
  • Serome

Peter Sim has experience in resolving difficult tax disputes, including but not limited to Federal income and corporate tax, sales tax, international tax matters such as transfer pricing cases and international investments. In this respect, Peter Sim has negotiated and executed some of the largest Advance Pricing Agreements between the United States and other OECD nations.


James M. Record, MD, is a New York admitted attorney and Board Certified Physician with 19 years experience and a focus on advocacy and education. Dr. Record currently serves as an Associate Dean for Medical Education for New York Medical College/SJHS where he develops the education for medical students and residents while maintaining an active law practice. Dr. Record was also in private medical practice. His areas of focus in law include medical malpractice and appellate practice with an emphasis on appeals dealing with complex medical issues. Dr. Record also provides valuable medical and legal consulting to attorneys on their medical malpractice matters.