As an attorney for the Internal Revenue Service, I am obviously one of the most popular members of society. The question is, how did I get to where I am today?
I grew up ten miles north of Salt Lake City, Utah, the "proud" host city of the 2002 Winter Olympics. As strange at it may seem, growing up I always wanted to be a lawyer. I have to admit that my early dreams of practicing law were more in line with Perry Mason forcing a confession through brilliant cross-examination, than they were dreams of pouring through piles of financial documents in preparation for Tax Court.
Shortly after turning nineteen, I went to Japan, where I spent two years as a missionary from 1978 to 1980. During that time I learned to speak the language, and grew to love the culture. I have continued to study Japan, and its language, culture, politics and law. I have been fortunate to combine my interest in Japan with much of the work that I perform as an International Tax Attorney for the IRS.
After returning from Japan, I completed my BA in Economics at the University of Utah, graduating Magna Cum Laude in 1982. By then, I was ready for a break in my studies. I had decided to focus on Japanese, rather than pursuing my goal of becoming a lawyer. However, as fortune would have it, I found it impossible to find an interesting job with a BA in Economics during the midst of the 1982 recession. After a year of searching, I decided to apply to Law School. However, I have continued with my love of economics and have continued to take classes and educate myself in this area.
I was admitted to the University of Utah College of Law in 1984. During my second year of law school, I enrolled in a tax law class, primarily because the other members of my study group felt that tax law would look good on our résumés. While the others all suffered through the class, I found myself loving every minute of it. Tax law had much the same feel as the economics classes that I had enjoyed in college. As a result, I applied to be a law clerk with the Tax Division of the Utah Attorney General's Office. I clerked for the Tax Division during my second and third years of law school.
During the summer between my second and third years of law school, I returned to Japan to participate in a special law program for American law students. The program was taught at the University of Tokyo. I also served as an intern with the Tokyo law firm of Welty, Shimeal & Kasari.
During my third year of law school, I applied for a position as an attorney with the Office of Chief Counsel, IRS. I was selected for a position in Phoenix, Arizona, as part of the Chief Counsel's Honor Program. After graduation, I worked three years in Phoenix, from 1987 to 1990.
In 1990, I transferred to Salt Lake City. Shortly after my transfer, I was given an opportunity to assist in the trail of a large transfer pricing case that included some Japanese related issues. Although I had less experience than any of the other attorneys on the team, they needed someone that could read and speak Japanese. Since that time, my practice has gradually migrated toward international tax law. While I still handle a wide variety of cases, including bankruptcy cases, I have been designated as an International tax attorney. Over the last couple of years I have been working on cases in which foreign currency related derivatives were used by wealthy taxpayers to generate artificial tax losses. Working with our expert witnesses and learning about derivatives markets, I have become fascinated with finance and again returned to school to expand my education in finance.
I grew up ten miles north of Salt Lake City, Utah, the "proud" host city of the 2002 Winter Olympics. As strange at it may seem, growing up I always wanted to be a lawyer. I have to admit that my early dreams of practicing law were more in line with Perry Mason forcing a confession through brilliant cross-examination, than they were dreams of pouring through piles of financial documents in preparation for Tax Court.
Shortly after turning nineteen, I went to Japan, where I spent two years as a missionary from 1978 to 1980. During that time I learned to speak the language, and grew to love the culture. I have continued to study Japan, and its language, culture, politics and law. I have been fortunate to combine my interest in Japan with much of the work that I perform as an International Tax Attorney for the IRS.
After returning from Japan, I completed my BA in Economics at the University of Utah, graduating Magna Cum Laude in 1982. By then, I was ready for a break in my studies. I had decided to focus on Japanese, rather than pursuing my goal of becoming a lawyer. However, as fortune would have it, I found it impossible to find an interesting job with a BA in Economics during the midst of the 1982 recession. After a year of searching, I decided to apply to Law School. However, I have continued with my love of economics and have continued to take classes and educate myself in this area.
I was admitted to the University of Utah College of Law in 1984. During my second year of law school, I enrolled in a tax law class, primarily because the other members of my study group felt that tax law would look good on our résumés. While the others all suffered through the class, I found myself loving every minute of it. Tax law had much the same feel as the economics classes that I had enjoyed in college. As a result, I applied to be a law clerk with the Tax Division of the Utah Attorney General's Office. I clerked for the Tax Division during my second and third years of law school.
During the summer between my second and third years of law school, I returned to Japan to participate in a special law program for American law students. The program was taught at the University of Tokyo. I also served as an intern with the Tokyo law firm of Welty, Shimeal & Kasari.
During my third year of law school, I applied for a position as an attorney with the Office of Chief Counsel, IRS. I was selected for a position in Phoenix, Arizona, as part of the Chief Counsel's Honor Program. After graduation, I worked three years in Phoenix, from 1987 to 1990.
In 1990, I transferred to Salt Lake City. Shortly after my transfer, I was given an opportunity to assist in the trail of a large transfer pricing case that included some Japanese related issues. Although I had less experience than any of the other attorneys on the team, they needed someone that could read and speak Japanese. Since that time, my practice has gradually migrated toward international tax law. While I still handle a wide variety of cases, including bankruptcy cases, I have been designated as an International tax attorney. Over the last couple of years I have been working on cases in which foreign currency related derivatives were used by wealthy taxpayers to generate artificial tax losses. Working with our expert witnesses and learning about derivatives markets, I have become fascinated with finance and again returned to school to expand my education in finance.
I enjoy teaching law, economics and finance. I feel that students gain a great deal by learning the analytical skills associated with these areas of study. At the University of Phoenix, I teach both undergraduate and graduate business law, finance and economics classes. I am the proud father of three sons and one daughter. They have all grown up to be bright and energetic adults. I also have one grandson, who is now three. Of course his is the brightest three year old you will ever find. My second son is married and is attending law school at BYU. My daughter, who is the youngest is a psychology major at Utah State University. She just completed a study abroad program in Osaka, Japan during the fall of 2008. There is always a lot going on. I am looking forward to meeting you in class.
You can find a detailed profile at: http://www.linkedin.com/in/smarkbarnes
