Marie Sapirie is a contributing editor at Tax Analysts where she writes about federal taxation and discusses tax issues on the Tax Notes Talk podcast. Prior to joining Tax Analysts, she was an associate with the tax practice at Covington & Burling LLP and a law clerk for Judge D. Brooks Smith of the United States Court of Appeals for the Third Circuit and Judge Glen E. Conrad of the United States District Court for the Western District of Virginia. Marie received a JD from William & Mary Law School and a BA from Georgetown University. Follow Marie on Twitter at @mariesapirie.