Hans Famularo received a Bachelor of Arts degree from the University of California, Los Angeles, a J.D. from the University of California, College of the Law, San Francisco, and an LL.M. in Taxation from New York University School of Law. After graduation, Mr. Famularo served as a law clerk to the Honorable Maurice B. Foley of the United States Tax Court. He then served for 21 years in the IRS Office of Chief Counsel as a Senior Trial Attorney, Trial Attorney Supervisor, and most recently as Special Counsel (Passthroughs) in Litigation & Advisory Headquarters.