From 2004 to 2012, Mr. McClendon served as an attorney in the Large Business & International Division (LB&I) of the IRS Office of Chief Counsel. Since 2012, Mr. McClendon has served as an attorney in the IRS Office of Chief Counsel for the Small Business/Self-Employed Division. Mr. McClendon has represented the IRS in U.S. Tax Court and U.S. Bankruptcy Court on numerous occasions. Mr. McClendon served on several Issue Management Teams (IMT) during his time in LB&I, including the Capital to Repair IMT, Section 118/164 IMT, and an IMT that focused on tax accounting issues for gift cards. Mr. McClendon received his J.D. from Western New England University, College of Law in 2003 and his L.L.M. in Taxation from Georgetown University Law Center in 2004.