Mr. Bates joined the Office of Chief Counsel in 2001. From 2012 until 2016 he was the Senior Technician Reviewer for Branch 6 in the Office of the Associate Chief Counsel (Corporate), handling a variety of matters under subchapter C of the Internal Revenue Code and the consolidated return regulations. In 2016 he became the Branch Chief for Branch 4 in the Office of the Associate Chief Counsel (Corporate). Mr. Bates received his J.D. from George Mason University School of Law.