Alta Li is an attorney in the Passthroughs and Special Industries Division of the IRS Office of Chief Counsel. In this role, Alta has provided tax advice to field attorneys regarding S corporations and partnerships, issued private letter rulings under sections 1362(f) and 301.9100-3, provided advice relating to section 469, and worked on guidance for sections 45(b)(7) and (b)(8). Alta earned her J.D. from the George Washington University Law School and her Bachelor of Arts in Economics and Political Science from the University of Chicago.