Miguel Banos

Oberlin

Summary

Undergraduate student in Philosophy and Law & Society with experience in analytical writing, research, and applying structured reasoning to complex fact-specific situations.

Work History

Intern/Shadowing

Community Tax LLC

San Juan

01.2025 - 01.2025

Drafted client-facing memoranda analyzing IRS procedures, tax codes, and relevant forms to provide tailored guidance for individual cases
Conducted tax-legal research using the Internal Revenue Manual (IRM) to clarify regulatory provisions for specific client situations
Assisted in interpreting IRS guidelines and translating them into actionable case strategies, particularly for installment agreements
Transcribed and organized client and internal meetings, synthesizing key legal and financial details to enhance case documentation
Analyzed financial documentation to support compliance assessments and resolution planning

Education

B.A. - Philosophy and Law & Society

Oberlin College

Oberlin, OH

05-2028

Skills

Legal/Analytical: legal research, textual analysis, argument construction
Technical: Python (basic), AI tools (semantic search, LLM integration)

Language: English (fluent), Spanish (fluent)

Projects

AI-Based Legal Research Assistant (IRS Focus), Developed a system to retrieve and interpret Internal Revenue Manual provisions using semantic search, Designed outputs to provide structured, citation-supported answers to procedural tax questions, Modeled legal-style reasoning by connecting rules to fact patterns
Philosophical/Legal Writing (Selected Work), Wrote analytical papers evaluating arguments in political philosophy and ethics, Focused on constructing precise claims, objections, and responses, Engaged extensively with primary texts and developed independent critiques

Activities

Independent research on political status and legal theory (with a focus on Puerto Rico)

Timeline

Intern/Shadowing

Community Tax LLC

01.2025 - 01.2025

B.A. - Philosophy and Law & Society

Oberlin College