Jeremy Brown is an attorney in the national office of the IRS Office of Chief Counsel in the Passthroughs and Special Industries (PSI) division, Branch 3. In this role, Jeremy has worked on various projects, including issuing private letter rulings under sections 1362(f) and 301.9100-3, providing advice related to section 199A, and working on guidance for partnerships under the centralized partnership audit regime created by Bipartisan Budget Act of 2015. He has assisted numerous tax practitioners in answering questions related to the automatic relief granted by Rev. Proc. 2022-19 for S corporations. Jeremy graduated magna cum laude from Temple Law School. While in law school, Jeremy worked as a Summer Intern in the Passthroughs and Special Industries office where he spent the summer preparing private letter rulings and presenting multiple guidance project proposals related to entity classifications and trusts in front of the Associate Chief Counsel.