Abigail Foster Dunnigan is currently an Associate Area Counsel in the Manhattan office of the Internal Revenue Service Office of Chief Counsel, Large Business & International Division.  Ms. Dunnigan has been an attorney with the Manhattan LB&I Counsel office since 2003.  Before that she worked for the New York offices of two international law firms, Clifford Chance and Allen & Overy.  Ms. Dunnigan has a B.A. in Political Science from Yale University, a J.D. from Georgetown University Law Center and an LL.M. in Taxation from New York University.  She has litigated various leasing tax shelter cases in Tax Court and has also assisted DOJ trial teams with tax litigation.