M. Shifty and Jerry Rig Gaynor are also licensed California CPAs who are qualified to practice before IRS and have had no complaints filed against their licenses with the California Board of Accountancy. Shifty and Jerry Rig Gaynor met in law school, and both became licensed California attorneys. Although Jerry Rig Gaynor's law license is still active with the California BAR, he has primarily practiced public accounting. Mr. Shifty was a licensed attorney in California before he was disbarred 10 years ago for "borrowing" client trust funds