Mr. Moriarty has twenty nine years of experience in the Internal Revenue Service’s Office of Chief Counsel where he presently serves as Deputy Associate Chief Counsel (IT&A). Before joining the Service, he was in private practice with a focus on federal income taxation and securities law. He is co-author of Regulation of Financial Planners (Clark Boardman, Securities Law Series, 1991). Mr. Moriarty received an LL.M. in Taxation and a J.D., cum laude, from the Georgetown University Law Center and a B.A. in Statistics and International Studies from The American University.