Susan Massey has worked in multiple roles in the IRS Office of Chief Counsel (Corporate), most recently serving as the Branch Chief of Branch 3. Prior to joining the Corporate division, she worked as an attorney in the International division of the Office of Chief Counsel. She was the author on multiple guidance projects, including regulations, revenue rulings, and notices. She also served on a detail as Senior Attorney-Advisor to the Commissioner's Chief of Staff for part of 2016. She holds a JD/LLM in International & Comparative Law from Duke University School of Law.