Stephanie Robbins is an attorney in the IRS Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes (EEE)). Ms. Robbins is a primary author of the guidance describing how an organization with more than one unrelated trade or business calculates unrelated business taxable income separately with respect to each trade or business. Ms. Robbins is also the primary author of a notice of proposed revenue procedure updating the group exemption letter program. Additionally, Ms. Robbins regularly supports IRS field attorneys and the Department of Justice with litigation, drafts private letter rulings, and provides legal advice regarding the unrelated business income tax, private foundation excise taxes, political activities, and other issues specific to tax-exempt organizations.
Before joining the IRS Office of Chief Counsel in 2014, Ms. Robbins served as a Presidential Management Fellow with a two-year appointment as a tax law specialist in the Exempt Organization’s Ruling and Agreements division of the Tax Exempt and Government Entities business unit starting in 2011. As a tax law specialist, Ms. Robbins reviewed and developed applications for recognition of tax-exempt status from public charities and private foundations, among others; drafted private letter rulings; and acted as a subject matter expert for particular types of exempt organizations. Ms. Robbins earned a Master of Laws in Taxation from Georgetown University Law Center in 2013 and a Juris Doctor from Temple University in 2011. She received a Master of Music from the University of Cincinnati College-Conservatory of Music in 2006 and a Bachelor of Music from Vanderbilt University in 2003.