Ms. Murphy earned a J.D. from DePaul University College of Law in 1985, an M.A. in Economics and a B.A. in Law Enforcement Administration from Western Illinois University in 1980 and 1979, respectively. Ms. Murphy has also published several articles and is a contributing author to Federal Tax Practice and Procedure 2004, the Community Property Deskbook, and the Tax Aspects of Divorce, Washington Law and Practice Manual. In 2005, she was a member of the editorial board of The LexisNexis Topical Federal Tax Service. Ms. Murphy has over fifteen years of tax law experience and has taught both law and economics.