She specializes in issues pertaining to foreign athletes and entertainers, and also works on treaty interpretation, cross-border compensation, foreign trusts, international transfer taxation, and expatriation. Ms. Villecco received her J.D. from the University of Notre Dame and her LL.M. in tax from the University of Denver. Before joining the IRS, she was an attorney-advisor at the U.S. Tax Court. Ms. Villecco is admitted to practice in Colorado and Illinois, and before the U.S. Tax Court and the U.S. Supreme Court.