Marie Milnes-Vasquez is Special Counsel to the Associate Chief Counsel (Corporate). Her portfolio includes managing the office’s guidance program and supervising drafting teams working on guidance pertaining to topics throughout the jurisdiction of ACC (Corporate). She is currently supervising Corporate’s work on guidance under the TCJA. In addition, she advises the Associate Chief Counsel on all technical matters within the office’s jurisdiction.
Marie’s core practice has historically focused on consolidated returns, tax attribute issues, and troubled company issues, such as sections 382 and 108, and G reorganizations. She has drafted or co-drafted numerous regulations in the consolidated return and subchapter C areas, including the SRLY regulations, the consolidated section 108(b) attribute reduction regulations, and the section 355 predecessor and successor rules.
Marie previously worked in Field Counsel, where she served as the Industry Counsel for Consolidated Return Issues. She remains integrally involved in tax litigation and other controversy matters.
Before joining the Service, Marie served as law clerk to the Hon. Laurence J. Whalen of the United States Tax Court, and she was later associated with Baker & McKenzie's Washington DC office. Marie earned her J.D. from Harvard Law School and her LL.M. from Georgetown University Law Center.