Mr. Fleming joined the IRS Office of Chief Counsel in 1987.  Since 2000, he has been the Senior Technician Reviewer for Branch 2 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.

Mr. Fleming received  J.D. and M.L.T degrees from Georgetown University Law Center and B.S. (with highest honors) and M.A. degrees in mathematics from the University of Oklahoma.

Prior to joining the Office of Chief Counsel, Mr. Fleming was an associate at Miller & Chevalier Chartered and also served as an attorney in the Office of General Counsel at the Interstate Commerce Commission.  Before becoming a lawyer, Mr. Fleming was a computer programmer at the Central Intelligence Agency.