Ms. Arnsbarger is Of Counsel to the Tax Department, resident in the Washington, D.C. office. She associated with Morrison & Foerster in 1986, became a Partner in 1993, and became Of Counsel in 1997. Her practice includes state and federal tax counseling, administrative practice, and litigation matters for universities, nonprofits and foundations, financial institutions, technology and communications companies, corporations, partnerships, joint ventures, and pension funds and their advisors. Her legislative and regulatory practice includes representation of clients before Congress, Treasury, and the IRS, and state legislatures and administrative agencies. She has worked with clients on issues such as corporate structuring, joint ventures and strategic alliances, Internet activities, distance education, electronic commerce, research and development, technology transfer, intellectual property and intangibles, exemption and UBIT, philanthropy, fundraising, telecommunications and transportation excise taxes, tax incentives, tax accounting, valuation, insurance, international taxation, transfer pricing, compensation and benefits, employment tax and independent contractor status, nonresident alien tax and withholding, and private rulings. Her controversies practice involves extensive experience with CEP audits and appeals at the Internal Revenue Service and representation in the federal courts. Her state practice includes exemption and UBIT, nexus and apportionment, intangibles, telecommunications, transportation and aviation, and excise and sales tax, including taxation of electronic commerce.

Ms. Arnsbarger has written and lectured on electronic commerce, financial institutions, tax procedures, issues affecting tax-exempt organizations, international tax issues, tax incentives, tax jurisdiction, and federal and state legislative and regulatory developments. She co-authored (with Randolph M. Goodman) “Trading Technology for Equity: A Guide to Participating in Start-Up Companies, Joint Ventures, and Affiliates,” in New York University Conference on Tax Planning for 501(c)(3) Organizations (Matthew Bender 1999), and co-authored (with Thomas H. Steele and Hollis L. Hyans) a chapter in the Transfer Pricing Handbook (John Wiley & Sons 1993, 1998).

Ms. Arnsbarger is active in numerous professional organizations, including the American Bar Association Section of Taxation, the J. Edgar Murdock American Inn of Court (U.S. Tax Court), the Tax Section of the District of Columbia Bar, the Women’s Bar Association, the Computer Law Association, and Women in Technology.

Ms. Arnsbarger received her B.A. degree, summa cum laude , from Kenyon College, where she was elected to Phi Beta Kappa. She received her J.D. degree with high honors from Duke University School of Law, where she served as Executive Editor of Law & Contemporary Problems . At Duke, Ms. Arnsbarger was a William Neal Reynolds Law Scholar and was elected to the Order of the Coif. Ms. Arnsbarger clerked for Judge Kenneth W. Starr of the United States Court of Appeals for the District of Columbia Circuit. She is admitted to practice in the District of Columbia and Maryland.