Ms. Melchiorre is currently an attorney in Branch 4, Office of the Associate Chief Counsel (Passthroughs and Special Industries). Branch 4 is responsible for the development and issuance of guidance such as letter rulings, technical advice memoranda, regulations and revenue rulings in the Estate, Gift, and Generation-skipping Transfer Tax areas and provides technical support for matters in litigation. Ms. Melchiorre attended Tyler School of Art, Temple University, Philadelphia, PA (BFA, magna cum laude, Photography and Art Education, 1988) and the Beasley School of Law, Temple University, Philadelphia, PA, evening division (J.D., 1995; LLM in Taxation and Estate Planning Certificate, 1999). She is a member of the Pennsylvania and New Jersey Bars. She is a licensed Pennsylvania auctioneer since in 1991 and a candidate member of the American Society of Appraisers.