John Merrick is a Senior Level Counsel to the Associate Chief Counsel (International) in the Office of Chief Counsel.  Prior to joining Chief Counsel, Mr. Merrick practiced international tax in the national offices of two accounting firms in Washington.  He also practiced international and corporate tax in Chicago with an accounting firm and a law firm.  Mr. Merrick holds a Bachelors in Business Administration in accounting from Loyola University Chicago, summa cum laude, where he also earned his J.D., cum laude, and was a member of the Loyola Law Journal.  He obtained an LL.M. in Taxation from the De Paul College of Law.  He also passed the Certified Public Accountant exam.