Mrs. Berndt has been with the Office of Chief Counsel since 2001. During her tenure at Chief Counsel she served for four years as a Special Assistant United States Attorney for the Northern District of Ohio, Bankruptcy Court – Cleveland. She currently handles Tax Court litigation and bankruptcy matters in the Cleveland office. Mrs. Berndt is a member of the Tax Club of Cleveland. She earned her B.A. from the University of North Carolina – Chapel Hill, is a graduate of North Carolina Central University School of Law, and has her LLM in Taxation from Boston University.