NOMINATIONS of BRENT JAMES Mcintosh, BRIAN CALLANAN, BRIAN Mcguire, and TRAVIS GREAVES

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NOMINATIONS of BRENT JAMES Mcintosh, BRIAN CALLANAN, BRIAN Mcguire, and TRAVIS GREAVES S. HRG. 116–438 NOMINATIONS OF BRENT JAMES McINTOSH, BRIAN CALLANAN, BRIAN McGUIRE, AND TRAVIS GREAVES HEARING BEFORE THE COMMITTEE ON FINANCE UNITED STATES SENATE ONE HUNDRED SIXTEENTH CONGRESS FIRST SESSION ON THE NOMINATIONS OF BRENT JAMES MCINTOSH, TO BE UNDER SECRETARY FOR INTER- NATIONAL AFFAIRS, DEPARTMENT OF THE TREASURY; BRIAN CALLANAN, TO BE GENERAL COUNSEL, DEPARTMENT OF THE TREAS- URY; BRIAN MCGUIRE, TO BE ASSISTANT SECRETARY FOR LEGISLA- TIVE AFFAIRS, DEPARTMENT OF THE TREASURY; AND TRAVIS GREAVES, TO BE A JUDGE OF THE UNITED STATES TAX COURT JULY 24, 2019 ( Printed for the use of the Committee on Finance U.S. GOVERNMENT PUBLISHING OFFICE 44–390—PDF WASHINGTON : 2021 VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00001 Fmt 5011 Sfmt 5011 R:\DOCS\44390.000 TIM COMMITTEE ON FINANCE CHUCK GRASSLEY, Iowa, Chairman MIKE CRAPO, Idaho RON WYDEN, Oregon PAT ROBERTS, Kansas DEBBIE STABENOW, Michigan MICHAEL B. ENZI, Wyoming MARIA CANTWELL, Washington JOHN CORNYN, Texas ROBERT MENENDEZ, New Jersey JOHN THUNE, South Dakota THOMAS R. CARPER, Delaware RICHARD BURR, North Carolina BENJAMIN L. CARDIN, Maryland JOHNNY ISAKSON, Georgia SHERROD BROWN, Ohio ROB PORTMAN, Ohio MICHAEL F. BENNET, Colorado PATRICK J. TOOMEY, Pennsylvania ROBERT P. CASEY, JR., Pennsylvania TIM SCOTT, South Carolina MARK R. WARNER, Virginia BILL CASSIDY, Louisiana SHELDON WHITEHOUSE, Rhode Island STEVE DAINES, Montana MAGGIE HASSAN, New Hampshire TODD YOUNG, Indiana CATHERINE CORTEZ MASTO, Nevada KOLAN DAVIS, Staff Director and Chief Counsel JOSHUA SHEINKMAN, Democratic Staff Director (II) VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00002 Fmt 0486 Sfmt 0486 R:\DOCS\44390.000 TIM C O N T E N T S OPENING STATEMENTS Page Portman, Hon. Rob, a U.S. Senator from Ohio ..................................................... 3 Grassley, Hon. Chuck, a U.S. Senator from Iowa, chairman, Committee on Finance .................................................................................................................. 5 Wyden, Hon. Ron, a U.S. Senator from Oregon .................................................... 6 CONGRESSIONAL WITNESSES Blackburn, Hon. Marsha, a U.S. Senator from Tennessee ................................... 2 McConnell, Hon. Mitch, a U.S. Senator from Kentucky ....................................... 3 ADMINISTRATION NOMINEES McIntosh, Hon. Brent James, nominated to be Under Secretary for Inter- national Affairs, Department of the Treasury, Washington, DC ..................... 9 Callanan, Brian, nominated to be General Counsel, Department of the Treas- ury, Washington, DC ........................................................................................... 10 McGuire, Brian, nominated to be Assistant Secretary for Legislative Affairs, Department of the Treasury, Washington, DC .................................................. 11 Greaves, Travis, nominated to be a judge of the United States Tax Court, Washington, DC ................................................................................................... 13 ALPHABETICAL LISTING AND APPENDIX MATERIAL Blackburn, Hon. Marsha: Testimony .......................................................................................................... 2 Callanan, Brian: Testimony .......................................................................................................... 10 Prepared statement .......................................................................................... 31 Biographical information ................................................................................. 32 Responses to questions from committee members ......................................... 38 Grassley, Hon. Chuck: Opening statement ........................................................................................... 5 Prepared statement with attachments ........................................................... 44 Greaves, Travis: Testimony .......................................................................................................... 13 Prepared statement .......................................................................................... 51 Biographical information ................................................................................. 51 Responses to questions from committee members ......................................... 58 McConnell, Hon. Mitch: ........................................................................................... Testimony .......................................................................................................... 3 Prepared statement .......................................................................................... 60 McGuire, Brian: Testimony .......................................................................................................... 11 Prepared statement .......................................................................................... 61 Biographical information ................................................................................. 62 McIntosh, Hon. Brent James: Testimony .......................................................................................................... 9 Prepared statement .......................................................................................... 70 Biographical information ................................................................................. 71 Responses to questions from committee members ......................................... 80 Portman, Hon. Rob: Opening statement ........................................................................................... 3 (III) VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00003 Fmt 5904 Sfmt 5904 R:\DOCS\44390.000 TIM IV Page Wyden, Hon. Ron: Opening statement ........................................................................................... 6 Prepared statement .......................................................................................... 88 VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00004 Fmt 5904 Sfmt 5904 R:\DOCS\44390.000 TIM NOMINATIONS OF BRENT JAMES McINTOSH, TO BE UNDER SECRETARY FOR INTERNATIONAL AFFAIRS, DEPARTMENT OF THE TREASURY; BRIAN CALLANAN, TO BE GENERAL COUNSEL, DEPARTMENT OF THE TREASURY; BRIAN McGUIRE, TO BE ASSISTANT SECRETARY FOR LEGISLATIVE AFFAIRS, DEPARTMENT OF THE TREASURY; AND TRAVIS GREAVES, TO BE A JUDGE OF THE UNITED STATES TAX COURT WEDNESDAY, JULY 24, 2019 U.S. SENATE, COMMITTEE ON FINANCE, Washington, DC. The hearing was convened, pursuant to notice, at 10:15 a.m., in room SD–215, Dirksen Senate Office Building, Hon. Chuck Grass- ley (chairman of the committee) presiding. Present: Senators Crapo, Roberts, Thune, Portman, Scott, Cas- sidy, Young, Wyden, Cantwell, Carper, Cardin, Brown, Casey, Whitehouse, Hassan, and Cortez Masto. Also present: Republican staff: John Schoenecker, Senior Inves- tigative Counsel; Delisa Ragsdale, Chief Investigative Counsel; Mark Warren, Chief Tax Counsel; Jeffrey Wrase, Deputy Staff Di- rector and Chief Economist; and Nicholas Wyatt, Tax, Infrastruc- ture, and Nominations Policy Advisor. Democratic staff: Chris Arneson, Tax Policy Advisor; Michael Evans, Deputy Staff Director and Chief Counsel; Sally Laing, Senior International Trade Coun- sel; Ian Nicholson, Investigator; Greta Peisch, Senior International Trade Counsel; and Tiffany Smith, Chief Tax Counsel. The CHAIRMAN. Today, the Finance Committee will hear from four nominees, three from the Treasury Department and one for the U.S. Tax Court. Before I give my opening statement, I am going to call on Sen- ator Blackburn to give her statement. But if you have a 10-minute statement, I am going to interrupt you and let Senator McConnell give his statement, because he is busy. But he is not here, so would you proceed, please? (1) VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00005 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM 2 STATEMENT OF HON. MARSHA BLACKBURN, A U.S. SENATOR FROM TENNESSEE Senator BLACKBURN. Thank you, Mr. Chairman; I will proceed with pleasure. And I can assure you, it is not a 10-minute state- ment. It is really such a pleasure for me to present to the committee my fellow Tennessean, Travis Austin Greaves. He is President Trump’s nominee for the U.S. Tax Court. Travis was born in Texas, but he got to Tennessee as fast as he could. He and his family moved to Knoxville, TN when he was 11. And he received his B.A. from the University of Tennessee, and that is where he met his wife Holly. And she is a native of Cookeville, TN. He and Holly are the proud parents of two chil- dren, and they are expecting their third child, a little boy, in No- vember. And I told Holly I am pushing for a November 21st deliv- ery date, even though that would be past her delivery date, but is when my daughter was born. Travis attended South Texas College of Law, where he received his law degree. He earned his LL.M. with distinction from George- town. He went on to serve as an attorney advisor to the U.S. Tax Court. After his time at the Tax Court, he practiced law here in Wash- ington, DC, where he specialized in tax controversy and litigation. He eventually co-founded a law firm that advised individuals and businesses on Federal and State tax disputes. Travis is now serving our country as a Deputy Assistant Attor- ney General in the Justice Department’s Tax Division. In this role, he oversees all Federal tax appellate matters for the U.S., includ- ing all
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