Nick Nilan is a Senior Counsel with the IRS Office of Chief Counsel in Portland, Oregon.  Nick provides legal advice to the IRS on emerging issues, litigates significant cases in the Tax Court, and assists the Department of Justice with complex collection matters in District Court.  With extensive experience in estate and gift taxes, he works closely with the IRS Estate & Gift Tax Program on high-dollar and sensitive examinations, including cases involving charitable and private foundation issues, split-dollar life insurance, abusive GRATs, and complicated valuation issues.  Nick received his J.D. from Seattle University and his B.S. in Business Administration from Oregon State University.