Ashley Y. Smith currently serves as a Senior Attorney with the Internal Revenue Service (IRS) Office of Chief Counsel, Small Business/Self-Employed Division, in Atlanta, GA. Ms. Smith advises the agency on various administrative matters and litigates a variety of cases on behalf of the IRS including matters relating to individual taxpayers and small businesses whose assets total less than $5 million. Prior to joining the IRS Office of Chief Counsel as a Senior Attorney, Ms. Smith interned with the organization through its Summer Honors Program. Smith is currently admitted to the State Bar of Georgia, the U.S. District Court for the Northern District Court of Georgia, and the U.S. Tax Court.
Smith is a native of Liberty City, Miami, FL and is a graduate of Florida State University where she obtained Bachelor Degrees in Criminology and International Affairs. Ms. Smith went on to attend Southern University Law Center (SULC) where she graduated 7th in her class and was the Chairman of the SULC Moot Court Board for the 2011-2012 School Year. During Smith’s matriculation at SULC, she was also a published Senior Editor of SULC’s Law Review; Ms. Smith authored the article, The Tainted Interpretation: The Misapplication of the Hague Convention in the Supreme Court Case, Abbott v. Abbott, 38 S.U. L. Rev. 363 (2011). After obtaining her law degree and beginning her career with the IRS Office of Chief Counsel, Smith obtained her LL.M. in Taxation from Georgetown University Law Center.
Smith is a first-generation traditional college student, as her mother and father graduated from college when Ms. Smith was 6 and 21 years old, respectively. Ms. Smith is also the first person in her family to obtain a professional degree and completed her legal studies at the age of 24. Ms. Smith uses her experiences and knowledge to help others from similar backgrounds and to serve as a demonstration that, with determination and hard work, any goal is possible.