Professor Liquerman is a principal in KPMG LLP’s Washington National Tax Practice, Mergers & Acquisitions Group, specializing in matters under Subchapter C of the Internal Revenue Code. The responsibilities of this position include furnishing tax advice to KPMG partners, employees, and clients, obtaining private letter rulings from the Internal Revenue Service, instructing continuing education courses, and furnishing tax opinion letters regarding mergers, acquisitions, divestitures, liquidating and nonliquidating corporate distributions, and discharge of indebtedness. Professor Liquerman previously served as Attorney-Adviser in the Internal Revenue Service Office of the Chief Counsel, Corporate Division. In this position, he drafted treasury regulations, private letter rulings, technical advice memoranda, closing agreements, responses to congressional inquiries, field service advices, and memoranda of law. Prior to his government experience, he was a senior tax associate in the mergers and acquisition group and the insurance group in the New York office of another big four accounting firm. Professor Liquerman previously served as an adjunct professor in the LL.M. program at William & Mary, Marshall-Wythe School of Law.