Sean Foley is a principal with KPMG's Washington National Tax group based in Silicon Valley. Sean is KPMG’s global leader of KPMG's Transfer Pricing Dispute Resolution Network. Sean's areas of focus include Advance Pricing Agreements, transfer pricing controversy, and inbound and outbound planning. Before joining KPMG, Sean was the Director of the IRS Advance Pricing Agreement (APA) program in Washington, DC, from 2000 through 2002. From 1997 to 2000, Sean was special counsel to the IRS Associate Chief Counsel (International). Sean clerked for Justice Ruth Bader Ginsburg when she sat on the D.C. Circuit and was Legislative Director to Congressman Sander Levin, a member of the House Ways and Means Committee. Sean has both an LL.M. (Taxation) with distinction and a J.D. summa cum laude from the Georgetown University Law Center, and a BS from the University of Michigan. He is a former chair of the American Bar Association’s transfer pricing committee. Sean has taught transfer pricing at the LLM programs of Georgetown and the University of Florida.