Jeffrey T. Rodrick is a Senior Technician Reviewer in Income Tax and Accounting division of the IRS office of Chief Counsel. Jeffrey has been with this office since April 2006. His responsibilities include general income inclusion and exclusion questions, realization and recognition of gain or loss on property dispositions, and general tax timing issues. Most recently, he has worked on guidance implementing the Affordable Care Act. Jeffrey has worked on guidance under the individual shared responsibility provision (section 5000A) and information reporting of minimum essential coverage (section 6055), as well as assisted in the development of guidance relating to the premium tax credit (section 36B). He earned his J.D. and LL.M. in Taxation from the University of Florida, Levin College of Law. |