Peter Merkel is the assistant to the branch chief in the IRS, Office of Associate Chief Counsel, International Branch 5. Peter earned a B.A. in public policy from Hamilton College. He received his J.D. from American University and his LL.M. from New York University. After attending NYU, Peter served as law clerk to the Honorable Robert P. Ruwe at the United States Tax Court. Prior to joining International Branch 5, he was a tax associate in private practice.