Michael Plowgian is an Attorney Advisor in the Office of the International Tax Counsel at the Department of the Treasury, a position he has held since 2008. Michael is a principal draftsperson of the recent guidance under new chapter 4 of the Code, commonly referred to as FATCA, and has had primary responsibility within the Office of Tax Policy for regulatory guidance under a number of other international tax and information reporting provisions. Michael serves as co-chair of the Treaty Relief and Compliance Enhancement (TRACE) project at the Organisation for Economic Cooperation and Development (OECD), and represents the United States on the OECD's Working Party 10 on Exchange of Information and Tax Compliance.
Prior to joining Treasury, he was an attorney in the tax group at King & Spalding LLP, where his practice focused on a wide range of domestic and international tax planning matters.
Michael received his J.D. from Harvard Law School, an M.A.L.D. from the Fletcher School of Law and Diplomacy, and a B.A. from Denison University.