Garrett’s clerkship experience at the United States Tax Court gives him valuable insight into tax disputes involving collection due process and deficiency proceedings, international tax reporting and compliance, and the IRS whistleblower program. Before joining the Tax Court, Garrett worked as a tax associate at KPMG, where he helped provide guidance on the tax consequences of corporate mergers and acquisitions, internal reorganizations, and other transactional matters. Garrett has also served as a law clerk with the United States Bankruptcy Court for the District of New Mexico and has worked and studied abroad in Japan and Hong Kong.
Garrett holds a Master of Laws degree in Taxation from Georgetown University Law Center, a J.D. from Duke University Law School, and a Bachelor’s degree in Clarinet Performance from the University of Houston. At Georgetown Law Center, Garrett earned recognition as one of six Graduate Tax Scholars in his class. At Duke Law School, he served on the Journal of Comparative & International Law, including as Editor-in-Chief from 2016 to 2017. At the University of Houston, Garrett performed as principal clarinetist in a variety of symphony, ballet, and opera orchestras.