Tom Cullinan (B.S., Accounting, SUNY Geneseo; M.S., Taxation, SUNY Albany; J.D., Vanderbilt University). Tom is a Shareholder in the Tax Controversy Section of Chamberlain’s Atlanta office. Prior to joining the firm, Tom served as the Counselor to the IRS Commissioner and then as the acting IRS Chief of Staff. He spent much of his time at the IRS working on high-level enforcement issues. Among other things, Tom either conceived or helped launch the IRS Office of Fraud Enforcement (OFE), the Office of Promoter Investigations (OPI), and the Joint Strategic Emerging Issues Team (JSEIT). Before joining the IRS, Tom spent twenty years as a tax attorney representing taxpayers in tax controversy matters. He has represented hundreds of taxpayers, including low-income individuals in pro bono matters, high net-worth individuals, partnerships, trusts and estates, and corporations in IRS audits, administrative appeals, and litigation on a wide variety of tax issues, often with significant amounts at issue.