B.A., with honors, J.D., University of Florida, Gainesville; LL.M., Georgetown.

Professor Fultz is the Executive Director of Tax Controversy and Risk Management Services at Ernst and Young, LLP. He previously served as the Deputy Division Counsel (Technical) LMSB within the Internal Revenue Service, where he provided assistance to the Division Counsel LMSB on various tax matters and issues within the jurisdiction of this division. Prior to this position, Professor Fultz was a Special Counsel in the office of the Associate Chief Counsel (International), where he handled various issues with International tax implications. Professor Fultz has also served as a trial attorney within the Internal Revenue Service. Prior to joining the IRS, he was a tax attorney at several law firms including Giles & Robinson and Rumberger, Kirk & Caldwell.