Nancy Erwin is the branch chief of branch 1 of the IRS Office of Associate Chief Counsel (International) (ACCI), which has jurisdiction over tax treaties, mutual agreements, foreign trusts, expatriation, international information reporting and withholding (including chapter 4, sections 1441 – 1443, section 6038D, and certain provisions under chapter 61), and other issues. Previously, she was the acting program manager of the Foreign Payments Practice program office of IRS (LB&I), which handles information reporting and withholding issues under FATCA, the qualified intermediary program, and the central withholding agreement program, and the senior technical reviewer in branch 8 of ACCI, which had jurisdiction over international information reporting and withholding and other issues. Prior to joining ACCI, she was a manager in the Income Tax and Accounting Division where she worked primarily in the areas of capitalization, income tax deductions, and methods of accounting. She has been with the Office of Chief Counsel since 2006. Prior to joining the IRS, she clerked for Judge Stephen J. Swift of the United States Tax Court. Ms. Lee has a J.D. and L.L.M. in Taxation from the University of San Diego School of Law and an A.B. in English from Duke University.