Merrill D. Feldstein Merrill D. Feldstein
Senior Counsel
Office of Associate Chief Counsel (Income Tax & Accounting)

Ms. Feldstein joined the IRS Office Chief Counsel in 1990. She has been a Senior Counsel in the Office of Associate Chief Counsel (Income Tax and Accounting) since 2002. During her time in Income Tax and Accounting, she has worked extensively on issues involving capitalization and deduction of both tangible and intangible property. In addition, she was the principal drafter of the proposed, temporary, and final regulations governing the Deduction and Capitalization of Expenditures Related to Tangible Property. In 2012, she received the Chief Counsel National Technical Guidance Award for her work on this project.

Ms. Feldstein earned her B.A. degree from the State University of New York at Binghamton in 1987. She received a J.D. degree from the American University Washington College of Law in 1990 and an L.L.M. degree in Tax Laws from Georgetown University Law School in 1995. She is a member of the bars of the State of New York and the District of Columbia.