FORMER IRS ACTING COMMISSIONER

steven-millerIn a career devoted to government service, Steven T. Miller has spent the last 25 years with the IRS, serving the agency in a number of diverse and increasingly important roles.

He served as former IRS Acting Commissioner in 2012, but prior to that Steven served for several years as the Deputy Commissioner for Services and Enforcement, leading all IRS enforcement and service activity. Steven also served as the Commissioner of the Large and Mid-Size Business Division, overseeing IRS audits of large taxpayers and the IRS programs relating to offshore tax compliance and international tax law enforcement. As the Commissioner of the Tax Exempt and Government Entities Division, he supervised the IRS oversight of governments, tax exempt entities and retirement programs.

Education

  • B.A., University of Maryland
  • J.D., George Washington University
  • LL.M., in Tax, Georgetown University

RESPONSIBLE FOR MANAGING IRS INITIATIVES AND SUBJECT
MATTERS INCLUDING:

International

  • Lead negotiator for IRS with respect to Swiss Government and Swiss Banks
  • Establishment of Global High Wealth Industry
  • FATCA and financial services withholding and reporting
  • Work on redesign of transfer pricing examination process
  • Offshore banking compliance work and voluntary compliance programs

Individual and small business compliance

  • Merchant/credit card reporting
  • Collection and correspondence examinations redesign
  • Innocent spouse relief
  • Refund fraud and identity theft
  • Regulation of return preparers

Exempt and government organizations, retirement programs

  • Exempt organization compliance initiatives and Form 990 redesign
  • Tax exempt bonds
  • State, local and Tribal governments
  • Employee retirement plans

Examinations and tax controversy

  • Schedule UTP (uncertain tax positions)
  • Multilateral audits of global enterprises and Cross-National cooperation
  • Employment taxes
  • Whistleblower proceedings

1988-1990 U.S. Congress, Joint Committee on
Taxation Legislative Counsel

1982-1986 Deane, Snowdon, Shutler and
Gherardi Associate

Contact Infromation:
Phone: 713.350.3529
Email: SMiller@zffjlaw.com