Branch 4 is responsible for the issuance of private letter rulings, revenue rulings and regulations in the Estate and Gift Tax area. Ms. Lesho has been with Chief Counsel since 1998, when she was assigned to the Field Service Division, responsible for the National Office litigation function. Ms. Lesho received her B.A. from James Madison University in 1993 and received her J.D. from George Mason University in 1997. Ms. Lesho spent one year in private practice before joining Chief Counsel in 1998.