Mark Pierce served 16 years as the National S Corporation Specialist for the Internal Revenue Service. He was the first person selected for a newly created program and he trained all subsequently added specialists. In that position he worked closely with revenue agents who were conducting S corporation audits by providing both technical assistance with the law and also with practical assistance in conducting corporate examinations. In addition, he worked extensively with National Office counsel including making, reviewing and commenting on law change suggestions, new regulations, revenue rulings and revenue procedures. He was actively involved in developing the IRS’s position on tax shelters using S corporation.