Ms. Zelman is a graduate of the University of California, Berkeley (A.B., economics and political economy), and the University of San Francisco School of Law (J.D.). During her second and third years of law school, she was a visiting student at U.C. Berkeley’s Boalt Hall School of Law, where she was elected Associate Editor and Research Editor of the Industrial Relations Law Journal.

Following private practice as a litigation associate in San Francisco, Ms. Zelman joined the IRS. She started in the Criminal Division focusing on tax crimes, and was promoted to Specialty Tax Policy, where she helped redesign national compliance programs. Since 2008, she has been Senior Counsel in the Office of Professional Responsibility in Washington, D.C.