Michael is a principal draftsperson of the recent guidance under new chapter 4 of the Code, commonly referred to as FATCA, and has had primary responsibility within the Office of Tax Policy for regulatory guidance under a number of other international tax and information reporting provisions. Michael serves as co-chair of the Treaty Relief and Compliance Enhancement (TRACE) project at the Organisation for Economic Cooperation and Development (OECD), and represents the United States on the OECD's Working Party 10 on Exchange of Information and Tax Compliance.