Marilyn Ames graduated from the University of Utah College of Law, where she was elected to the Order of the Coif. Ms. Ames was a law clerk for the Bankruptcy Court for the District of Alaska for three years, and spent almost 30 years working for the IRS Office of Chief Counsel as an attorney and manager, and represented the IRS in bankruptcy cases as a Special Assistant United States Attorney. She is currently a contributing author for Saltzman & Book, IRS Practice and Procedure, and teaches a course in the Villanova University graduate tax program on federal tax procedure.