Leslie Finlow
Senior Technician Reviewer, Office of the Chief Counsel, Internal Revenue Service
Ms. Finlow is currently a Senior Technician Reviewer in Branch 4, Office of the Associate Chief Counsel (Passthroughs & Special Industries), and has been with the Office of Chief Counsel since 1992. Prior to joining Branch 4, Ms. Finlow worked in several different areas in the Passthroughs division, including partnership, research credit, and energy and natural resources. In her current capacity as a supervisory attorney, she assists in the development and issuance of letter rulings, technical advice memoranda, regulations and other published guidance in the Estate, Gift and Generation-skipping Transfer Tax areas and, as well, provides legal and technical support for matters in litigation involving those issues. Ms. Finlow attended Smith College, Northampton, MA (A.B. in Music 1980); King’s College, Cambridge University, Cambridge UK; and American University Washington College of Law, Washington, DC (J.D. 1992). She resides in Washington, DC and is a member of the Maryland Bar.