TIMOTHY K. COLLINS is the technical advisor for Captive and Offshore Insurance Transactions in the Pre-Filing and Technical Guidance Office of the Large and Mid-Size Business Examination Division of the IRS. Prior to this assignment, he was a Senior Team Coordinator specializing in property casualty insurance audits in the Large Case Program.  He received his B.S. in Accounting from Boston College, his M.S. in Taxation from Bentley College, and a CPCU designation from the American Institute for Chartered Property Casualty Underwriters.