Elaine is a Tax Law Specialist in the Tax Exempt and Government Entities division at the Internal Revenue Service and serves as special assistant to TEGE Senior Technical Advisor, Timothy Berger. Since September 2022, Elaine has been part of a TEGE team working closely with the Large Business & International division to implement the elective payment and transfer election provisions of the Inflation Reduction Act. She joined the IRS in 2012, after 20 years in private practice in Los Angeles, California. She received her JD from Berkeley Law School of Law (UC Berkeley). Before law school she studied biochemistry, earning a bachelor of science from Iowa State University, and a master’s degree from UCLA.