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| Martin Joel Martelle, Partner at Martelle & Associates, P.A. |
| Address: 380 W. State St., Eagle, ID 83616 |
| Practice:Tax Problem Resolution, Complicated Bankruptcy Matters, Business Bankruptcy |
| Admitted:1977, California; 1984, Idaho; |
| Law School:John F. Kennedy University, Class of 1977, J.D. |
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| Sarah Belle Bratton, Partner at Martelle & Associates, P.A. |
| Address: 380 W. State St., Eagle, ID 83616 |
| Practice:General Practice, Debt, Tax, Bankruptcy, Bankruptcy Chapter 13, Bankruptcy Chapter 11, Bankruptcy Chapter 7, Tax Problem Resolution, Discharging Taxes in Bankruptcy |
| Admitted:2006, Nevada (Inactive); 2007, Idaho; |
| Law School:Florida Coastal School of Law, Class of 2006, J.D., , University of Washington, LL.M., Taxation |