Ms. Melchiorre is currently an attorney in Branch 2, Office of the Associate Chief Counsel (Income Tax and Accounting).  Branch 2 is responsible for the development and issuance of guidance such as letter rulings, technical advice memoranda, regulations and revenue rulings for the IRC section 170 income tax charitable deduction and provides technical support for matters in litigation.  Previously, Ms. Melchiorre was an attorney in Branch 4, Office of the Associate Chief Counsel (Passthroughs and Special Industries).  Branch 4 is responsible for the Estate, Gift, and Generation-skipping Transfer Tax areas.  Ms. Melchiorre attended Tyler School of Art, Temple University, Philadelphia, PA (BFA, magna cum laude, Photography and Art Education, 1988) and the Beasley School of Law, Temple University, Philadelphia, PA, evening division (J.D., 1995; LLM in Taxation and Estate Planning Certificate, 1999).  She is a member of the Pennsylvania and New Jersey Bars.  She is a licensed Pennsylvania auctioneer since in 1991 and conducts several auctions a year.  She apprenticed for her auctioneer’s license at Freeman’s Auctioneers in Philadelphia, PA.  She is a candidate member of the American Society of Appraisers and has completed the Uniform Standards of Professional Appraisal Practice training.  She was a middle school art teacher in the Philadelphia School District and was an exhibiting member of the cooperative art gallery Vox Populi in Philadelphia, PA from 1988 to 1990.