Holly Porter is the Associate Chief Counsel (Passthroughs & Special Industries). She leads a division of approximately 80 attorneys and other professionals responsible for legal guidance and litigation support on the taxation of partnerships, S Corporations, and trusts, business credits including the research credit, low income housing credit, and energy credits, estate and gift taxation, natural resource taxation, and excise taxes. She advises the Chief Counsel and Deputy Chief Counsel on all matters within the division's subject matter jurisdiction and closely coordinates with the Office of Tax Policy in the Department of Treasury, the Internal Revenue Service Division Counsel, and the Tax Division of the Department of Justice on published guidance, case specific advice to the Service, and litigation support in docketed cases at the trial and appellate levels.

Previously, Ms. Porter served in the Office of Chief Counsel as a branch chief in Passthroughs. Before joining Chief Counsel, Ms. Porter was a tax counsel to the United States Senate Committee on Finance, where she advised the Committee Chairman, members of the Committee, and staff on all matters related to passthrough taxation and small business, accounting issues, tax patents, state and local taxes, and job incentives. She drafted and reviewed legislation, and worked with stakeholders in Treasury, the Service, and elsewhere in the tax community. Earlier in her career, she was a tax attorney at two law firms, Miller & Chevalier and Paul, Hastings, Janofsky & Walker, and served as an attorney advisor to the District of Columbia Office of Tax and Revenue.

Ms. Porter received her B.A. in Political Science from the University of California, Berkeley in 1988 and her J.D. from the University of Virginia School of Law in 1992.