Marie Milnes-Vasquez is a Branch Chief with the Office of the Associate Chief Counsel (Corporate). Her practice largely focuses on consolidated returns and tax attribute issues, such as section 382. Marie has drafted or co-drafted some of the most complex regulations in the consolidated return area, including the SRLY regulations and the consolidated section 108(b) attribute reduction regulations. She is also integrally-involved in tax litigation, and has worked in Field Counsel, where she served as the Industry Counsel for Consolidated Return Issues.
Before joining the Service, Marie was law clerk to the Honorable Laurence J. Whalen of the United States Tax Court. She was later associated with Baker & McKenzie's Washington DC office. Marie earned her J.D. from Harvard Law School, and her L.L.M. from Georgetown University Law Center. She is a frequent speaker on consolidated return and corporate tax issues.