Academic Background

• Bachelor of Laws (LL.B.) from the Instituto Tecnológico y de Estudios Superiores de Occidente (ITESO).
• Master’s Degree in Taxation from the College of Public Accountants of Guadalajara, Jalisco, awarded with honors.
• Tax Litigation Course, delivered by the Tax Administration Service, with expert-level recognition.
• E-Learning Course on the 2025 Reforms to the Amparo Law, Tirant Lo Blanch.

Professional Experience

• Head of the Archive of the Second Panel of the Third Western Regional Chamber of the Federal Court of Administrative Justice (January 2012 – February 2015).
• Contentious Law Reviewing Attorney at the Jalisco “2” Decentralized Legal Administration of the Tax Administration Service (March 2015 – April 2017).
• Head of the Legal Representation Department at the Jalisco Delegation of the Taxpayer Defense Office (May 2017 – March 2018).
• Deputy Director of the Complaints, Claims, and Legal Representation Area at the Baja California Sur Delegation of the Taxpayer Defense Office (April 2018 – August 2019).
• Tax Litigation and Advisory Manager at Guerrero Orozco Villaseñor, S.C. (September 2019 – May 2025).
• Managing Partner of the Criminal Law Area at the law firm Hernández, Godínez & Martínez Abogados, S.C.