I only met this individual briefly during an offsite seminar for Ask Jeeves employees in Q1 2000...
and do not have any more information other than his business card below, and the fact that he made many useful informative comments during the seminar, and was responsive to questions:
Raphael & Associates
Leonard Raphael
Certified Public Accountant
3300 Powell St., Suite 203, Emeryville, CA 94608-1558
Tel: 510-601-9660 ext 11
Fax: 510-601-9669
len@cpa.com
http://www.cpa.com