Tom Cullinan is a shareholder in Chamberlain Hrdlicka's Atlanta office. He works in the firm's tax controversy group, focusing on tax, tax controversy and litigation. Before joining the firm, he worked at the IRS, serving as the counselor to the IRS commissioner and then as the acting IRS chief of staff. As relevant here, while at IRS he co-led the creation of the Office of Promoter Investigation. He may be reached at tom.cullinan@chamberlainlaw.com.