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Mr. Miller has over thirty-seven years as a practicing attorney with experience working: (1) in the federal government for fourteen years as a trial attorney for the Internal Revenue Service, with a cross designation of Special Assistant United States Attorney (handling hundreds of trials and hearings in the US Tax Court and the US Bankruptcy Court); (2) one year as in-house corporate tax counsel for various subsidiaries of Shell Oil Company in Houston, Texas; (3) a year each at two small law firms; (4) twenty-three years as a part-time city judge seeking to balance justice and mercy under the law for thousands of individuals (and conducting hundreds of jury & non-jury trials); (5) twenty-one years as a sole practitioner representing clients involving bankruptcy and tax controversy matters; and (6) twenty years as a Chapter 7 trustee administering thousands of bankruptcy cases. He now works Of Counsel to the firm of McKay, Burton & Thurman, P.C., while also continuing to serve as a trustee and part-time judge.