- Partner specialized in administrative and judicial litigation, as well as in consultancy in the area tax.
- Bachelor of Laws from Faculdade Brasileira de Ciências Jurídicas — 1974
- Member of the Brazilian Bar Association (OAB), São Paulo and Rio de Janeiro Chapters
- Director Vice-President of the Brazilian Association of Financial Law (ABDF)
- Member of the International Fiscal Association — IFA
- Acted previously as partner and coordinator of the tax area at law firm Gouvêa Vieira.
- Member of the Advisory Committee in Tax Matters of the Securities and Exchange Commission — 1995-2OOO.
- Member of the Income Tax Developing Commission – 1984-1994.
- Head of the Federal Revenue Judgment Office in Rio de Janeiro – 1994.
- General Coordinator, Inspection System of the Federal Revenue Secretariat — 1993-1994.
- Member of the Examining Board for the Entrance Exams for the National Treasury Tax Auditor Career — 1991-1994.
- Advisor to the First Taxpayers Council of the Ministry of Finance —1991-1993.
- Federal Revenue Officer in Niterói – 1988-1991.
- Head of the Inspection Division of the Regional Superintendence of the Federal Revenue in the 7th RF – 1985-1988.
- Head of the Taxation Division of the Federal Revenue Service in Rio de Janeiro – 1980-1982.
- Professor of Business Law at Pontifícia Universidade Católica – IAG Master – 1980, 1985, 1995 to 1997, at Fundação Getúlio Vargas — ISEC and INDIPO, 1980-1984, and at the School of Finance Administration, 1978-1985.
- Author of “Processo Administrativo Fiscal- Manual”, SP, Ed. Resenha Tributária — 1993 and 1994, as well as several articles.
- Speaker in several congresses and seminars.
