Senior Attorney - IT&A

• Mar 2023 - Present

I focus on Opportunity Zones within the Income Tax & Accounting division.

General Attorney (Tax) - SB/SE

• Jan 2022 - Mar 2023

I managed a docket of over 100 cases and litigated all stages of those cases before the United States Tax Court.

Major / Instructor, U.S. Army Command and General Staff College, USAR

• Feb 2023 - Present

Major / Education Services Officer, Joint Forces Headquarters, WVARNG

• Sep 2019 - Feb 2023

Captain / Assistant Operations Officer (S-3), 111th Engineer Brigade, WVARNG

• Sep 2014 - Aug 2019

Captain / Commander, 821st Engineer Company, WVARNG

• Jul 2012 - Aug 2014

Captain / Engineer Plans Officer, 1092nd Engineer Battalion, WVARNG

• Sep 2011 - Jun 2012

-Engineer Plans Officer in the S-3 (Operations) section of the 1092nd EN BN.-Battle Captain for BDE SIMEX-Principal drafter of a number of BN level Operation Orders-Investigating Officer

1LT / Commander, 193rd Engineer Support Platoon, WVARNG

• Aug 2009 - Aug 2011

-Responsible for overall management of a 42 person unit and over $4.6 million in equipment.-Led the unit through Annual Training 2010 in which we cut over 500 tons of earth along 3,600 feet of new roadway as part of Phase I of the Hurricane Dam Project, Hurricane, WV. The 193rd then changed mission to respond to a natural disaster in southern WV where we transported over 33 tons of debris as part of the cleanup effort in Welch, WV. -Guided the 193rd through a period of turmoil in which the unit relocated and lost half of its personnel twice in support of other units deploying to Iraq and Afghanistan. Through guidance and oversight the 193rd was able to relocate from Moundsville, WV to Parkersburg, WV with zero losses in equipment and through vigorous recruiting efforts the 193rd was able to rapidly regain 100% strength. Show less

1LT / Project Engineer, U.S. Army Corps of Engineers

• Oct 2008 - Jul 2009

2LT / Platoon Leader, 115th Engineer Company, WVARNG

• Dec 2007 - Oct 2008

I worked full time for the 115th Engineer Company, West Virginia Army National Guard, serving as a Platoon Leader, Engineer Officer, Mobilization Officer, and Physical Security Officer

2LT, Engineer Basic Officer Leadership Course, WVARNG

• Jun 2007 - Nov 2007

Attended Basic Officer Leadership Course I at Fort Benning, GA and Engineer Basic Officer Leadership Course II at Fort Leonard Wood, MO.

Private / Cadet, 229th Engineer Detachment, WVARNG

• Sep 2004 - May 2007

Attorney-Advisor to the Honorable Elizabeth Crewson Paris

• Jun 2020 - Dec 2021

-Reviewed cases, drafted judicial opinions, orders, and memoranda. Significant work on premium tax credits, noncash charitable contributions, the recognition of Social Security benefits, the deductibility and substantiation of business expenses, reviewing collections due process hearings, trust fund recovery penalty assessments, and proceedings under the Tax Equity and Fiscal Responsibility Act, among others.

Law Clerk to the Honorable Elizabeth Ann Copeland

• Dec 2018 - Jun 2020

Co-Captain, U.S. Tax Court softball team

Legislative Assistant (Tax)

• May 2015 - Oct 2018

-Negotiated legislative text and worked with stakeholders to build a coalition of bipartisan support for Opportunity Zone legislation from introduction through final passage. -Researched legislative amendments and initiatives related to New Markets Tax Credits, Historic Tax Credits, and Low-Income Housing Tax Credits. -Developed and drafted original tax legislation: S.1013, the bipartisan Gigabit Opportunity (GO) Act to create regional tax incentives for broadband development in low-income and rural communities, and S.76, the Creating Opportunities in Rural Economies (CORE) Act to utilize New Markets Tax Credits to invest in counties hardest hit by job loss. Show less

Associate Attorney (Tax)

• May 2012 - May 2015

-Provided strategic counsel on tax-efficient formation, reorganization, succession, and estate planning; clients included C-corps, S-corps, and partnerships across multiple industries. -Litigated section 6166 estate tax deferral disputes with the IRS as well as a real estate assessment dispute before the West Virginia Supreme Court of Appeals; successfully served as lead counsel for bench trial in probate litigation. -Advised clients on tax planning and tax controversy issues related to Historic Tax Credits, Low-Income Housing Tax Credits, section 501(c)(2) title holding organizations, section 509(a)(3) supporting organizations, unrelated business income tax, coal severance tax, intrastate natural gas pipelines, section 1031 like-kind exchanges, and section 303 stock redemptions. Show less

Research Assistant for Professor William Rhee

• May 2011 - May 2012

-Primary research areas include macroeconomic theory applied to law and practice, the ad-hoc nature of Equal Protection Clause jurisprudence, and the application of Instructional System Design to legal training and practice. -Reviewed and abstracted legal journal articles, drafted counter-arguments, proofread and critiqued Professor Rhee’s working papers. -Primary research areas include macroeconomic theory applied to law and practice, the ad-hoc nature of Equal Protection Clause jurisprudence, and the application of Instructional System Design to legal training and practice. -Reviewed and abstracted legal journal articles, drafted counter-arguments, proofread and critiqued Professor Rhee’s working papers.

Executive Development Editor

• Feb 2011 - May 2012

-Responsible for raising the profile of the West Virginia Law Review among practitioners, policy makers, and donors. -Spearheading the development of a WVLR alumni network to attract practitioner articles and ensure that published articles reach intended target audiences. -Reviewing internal WVLR processes for efficiency and capturing institutional knowledge. -Responsible for raising the profile of the West Virginia Law Review among practitioners, policy makers, and donors. -Spearheading the development of a WVLR alumni network to attract practitioner articles and ensure that published articles reach intended target audiences. -Reviewing internal WVLR processes for efficiency and capturing institutional knowledge.

Summer Associate

• May 2010 - Aug 2010

-Authored motion winning summary judgment for defendant health care provider against $500,000 employment discrimination claim. -Supported the insurance defense firm’s attorneys by researching numerous points of law and drafting memorandums of law, motions to dismiss, and motions for summary judgment. -Drafted attorney letters, attended mediation and depositions, and developed skills as an advocate through projects and mentoring. -Authored motion winning summary judgment for defendant health care provider against $500,000 employment discrimination claim. -Supported the insurance defense firm’s attorneys by researching numerous points of law and drafting memorandums of law, motions to dismiss, and motions for summary judgment. -Drafted attorney letters, attended mediation and depositions, and developed skills as an advocate through projects and mentoring.

Project Engineer

• Oct 2008 - Jul 2009

-Performed oversight on reconstruction projects across four provinces of eastern Afghanistan. -Managed $14 million dollars in contracts; liaised with Afghan power brokers; and coordinated efforts with other U.S. and coalition forces. -Performed oversight on reconstruction projects across four provinces of eastern Afghanistan. -Managed $14 million dollars in contracts; liaised with Afghan power brokers; and coordinated efforts with other U.S. and coalition forces.

Human Resource Assistant II

• Jan 2008 - Mar 2008

Student Assistant

• Jun 2007 - Jul 2007

Advised and registered incoming Honors students during New Student Orientation.

Tour Guide

• Aug 2004 - May 2007

Student Assistant

• Jun 2004 - Jul 2004

Intern

• Jan 2007 - May 2007

While working with the largest residential firm in the area, I developed an Excel database of commercial lessee payment schedules that simplified the management of an office park and made lengthy legal documents understandable to all agents. Additionally, I organized and refined company training sessions for new-agent hires, and created a prospectus of area development that is used by their commercial division to attract to business investors to their properties. While working with the largest residential firm in the area, I developed an Excel database of commercial lessee payment schedules that simplified the management of an office park and made lengthy legal documents understandable to all agents. Additionally, I organized and refined company training sessions for new-agent hires, and created a prospectus of area development that is used by their commercial division to attract to business investors to their properties.

Clerk

• Dec 2006 - Jan 2007

At the time, I thought this would be a great way to get a discount on textbooks, some extra Christmas money, and meet bookish girls. Two of those three panned out. At the time, I thought this would be a great way to get a discount on textbooks, some extra Christmas money, and meet bookish girls. Two of those three panned out.

Research Assistant

• 2005 - 2006

I learned that your children are going to put you in a nursing home and rob you blind. I learned that your children are going to put you in a nursing home and rob you blind.

Cart boy / stock boy / cashier

• Jun 2003 - Jan 2004

I learned that the only people who park at the bottom of the hill and put their carts away are WWII veterans. I learned that the only people who park at the bottom of the hill and put their carts away are WWII veterans.

Hay Hand

• May 1999 - Aug 2003

Lifting and throwing hay bales all day long. Still one of the best jobs I ever had. Lifting and throwing hay bales all day long. Still one of the best jobs I ever had.

Telemarketer

• May 2002 - May 2003

I cold called people and asked them to donate $100 to police or firefighter fraternal orders. What I didn't tell them is that we were going to keep $80 of it and the balance was going to most-likely fraudulent non-profits who didn't care that we were mainly fleecing the elderly because they got a check in the mail at no risk or cost to them. I thought something was up. Every assistant manager at the small town call center drove a new Lincoln Navigator and every time I went to the restroom someone was snorting cocaine off the mirror sill. I worked a lot of hours but was told I'd be fired if I racked up that much time and a half again. I did it anyway and resigned. Six months later, the FBI raided and closed the place because they'd been running a cocaine ring out of it. This was my introduction to corporate America. Show less