Sue-Jean Kim

Senior Technician Reviewer, Office of Associate Chief Counsel, Income Tax & Accounting, Branch 5 at IRS, Office of Chief Counsel
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Contact Information
us****@****om
(386) 825-5501
Location
Washington, District of Columbia, United States, US
Languages
  • English Native or bilingual proficiency
  • Korean Native or bilingual proficiency
  • French Professional working proficiency
  • Spanish Elementary proficiency

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Experience

    • United States
    • Law Practice
    • 400 - 500 Employee
    • Senior Technician Reviewer, Office of Associate Chief Counsel, Income Tax & Accounting, Branch 5
      • Apr 2021 - Present

      Manage and supervise attorneys in the branch; review attorney work products on IT&A issues (e.g., determination of gross income, realization and recognition of gains and losses, long-term contract methods, accounting periods); review legislative proposals to amend the Internal Revenue Code and advise Counsel and Treasury executives on their legal implications and potential issues in legal and operational implementation; develop, review and draft guidance on net operating loss deduction (in progress); develop, review and draft guidance on tax consequences of transactions in digital assets (in progress); develop Counsel courses on attorney career development; developed and reviewed guidance on simplified return filing procedures (Rev. Proc. 2021-24); developed and reviewed guidance on proper treatment of improperly forgiven PPP loans (CCA 202237010) Show less

    • Special Counsel to the Division Counsel, Wage & Investment
      • Feb 2018 - Apr 2021

      Advised the largest IRS operating division in implementing the American Rescue Plan Act, the Consolidated Appropriations Act, 2021, the CARES Act, the SECURE Act, the Taxpayer First Act, the Tax Cuts and Jobs Act, and other legislations; assisted the IRS with the development of strategies, plans, and designs for comprehensive tax administration; advised on, and developed, guidance projects and legislative proposals; served as the principal legal advisor to W&I components (including Customer Assistance, Relationships and Education (CARE) office, Customer Account Services (CAS) and Return Integrity and Compliance Services (RICS)). Show less

    • Attorney Advisor, Office of Associate Chief Counsel, Income Tax & Accounting, Branch 6
      • Nov 2015 - Feb 2018

      Served as the Assistant to the Branch Chief; advised the Internal Revenue Service and taxpayers through published and private guidance on accounting methods, capitalization rules, and disallowance provisions of the Internal Revenue Code.

    • Attorney, Office of Associate Chief Counsel, Income Tax & Accounting, Branch 5
      • Jun 2009 - Feb 2018

      Served as a principal drafter of regulations under § 5000A (shared responsibility payment for individuals); assisted in implementation of various provisions of the Affordable Care Act (including §§ 36B (premium tax credit), 1411 (net investment income tax) and 4980H (shared responsibility payment for employers)); served as the principal associate attorney in significant litigation cases under § 460; advised the Internal Revenue Service and taxpayers through rulings and CCAs, with concentration on tax treatment of COD income, gains and losses from sales and exchanges, and basis adjustment; made presentations within and without the Office of Chief Counsel on IT&A topics; served on the Chief Counsel hiring committee. Show less

    • Attorney, Office of Division Counsel, Wage & Investment (90-Day Detail)
      • Mar 2013 - May 2013

      Assisted various components of the IRS Division of Wage & Investment in identifying and preventing fraud on return filing processes and implementing applicable provisions of the Affordable Care Act.

    • United States
    • Accounting
    • 1 - 100 Employee
    • Senior Manager
      • Sep 2000 - Jun 2009

      Assisted businesses in obtaining tax benefits relating to research activities and in preserving NOL and general business credit carryovers; analyzed tax consequences to parties to corporate mergers and acquisitions; advised clients on CFC and PFIC matters; successfully obtained letter rulings from the IRS in individual and business tax matters; successfully represented clients in Federal and state tax audits; developed and managed a six-part training program in Federal income taxation for staff accountants. Show less

    • Administration of Justice
    • 1 - 100 Employee
    • Law Clerk for the Honorable Carolyn Miller Parr
      • Aug 2000 - Sep 2000

      Drafted an opinion on award of attorney fees, innocent spouse relief, and passive activity rules; advised the judge on cases under consideration in a Court Conference. Drafted an opinion on award of attorney fees, innocent spouse relief, and passive activity rules; advised the judge on cases under consideration in a Court Conference.

    • Administration of Justice
    • 1 - 100 Employee
    • Student Law Clerk for the Honorable Stephen J. Swift
      • Jan 2000 - May 2000

      Drafted opinions on interactions between accounting method change rules and the period of limitations for income tax, deductibility of losses from worthless stock and passthrough activities, and delinquency penalties; prepared memoranda on foreign tax matters considered before the Court and the effect of certain Court rules on those matters; advised the judge on cases under consideration in Court Conferences. Drafted opinions on interactions between accounting method change rules and the period of limitations for income tax, deductibility of losses from worthless stock and passthrough activities, and delinquency penalties; prepared memoranda on foreign tax matters considered before the Court and the effect of certain Court rules on those matters; advised the judge on cases under consideration in Court Conferences.

    • United States
    • Non-profit Organizations
    • 1 - 100 Employee
    • Law Clerk
      • Jun 1999 - Aug 1999

      Assisted the general counsel and lead lobbyist of the trade association of US steel manufacturers on then-pending trade legislation and various legal matters concerning operations of the association. Assisted the general counsel and lead lobbyist of the trade association of US steel manufacturers on then-pending trade legislation and various legal matters concerning operations of the association.

    • United States
    • Telecommunications
    • 700 & Above Employee
    • Intern, Common Carrier Bureau
      • May 1998 - Aug 1998

Education

  • Georgetown University Law Center
    LLM, Taxation
    2007 - 2010
  • American University, Washington College of Law
    JD, Law
    1997 - 2000
  • Princeton University
    MA, ABD, History (US, Early National Period)
    1993 - 1997
  • Seoul National University
    MA Program, Western History
    1992 - 1993
  • Seoul National University
    Bachelor of Arts, summa cum laude, Western History
    1988 - 1992

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