JOHN C. MCDOUGAL has been employed by the Internal Revenue Service Office of Chief Counsel in Richmond Virginia for 38 years. He is currently a Special Trial Attorney (Small Business/Self Employed Division) and has been assigned for the last 12 years as counsel to the Service's Offshore Compliance Initiatives. From 2006 to 2007, he was detailed to the staff of Senator Carl Levin at the Permanent Subcommittee on Investigations. For 15 years he was a Special Assistant United States Attorney in the Eastern District of Virginia, where he tried a substantial number of criminal tax cases. He is a member of the bar of Virginia and holds a J.D. from Marshall-Wythe School of Law, College of William and Mary, and a B.A. magna cum laude, from Fairmont State College, Fairmont, West Virginia.