Christian joined the Comptroller's Office in March of 2005 as a Hearing Officer in the Hearings & Appeals Section of the Compliance Division. In August of 2011, he transferred to the position of Tax Consultant in the Legal Unit of the Maryland Revenue Administration Division. As a Tax Consultant, Mr. Miller has provided legal guidance to legislators, government agencies, tax practitioners, and the general public concerning the interpretation of Maryland tax laws, regulations, and policies. Mr. Miller has worked directly with elected members of the Maryland General Assembly in drafting legislation and providing an analysis for legal issues surrounding proposed legislation. Mr. Miller's current casework includes a variety of research, advisory, analysis, and review functions, including the drafting and review of Maryland tax regulations, forms, and publications. Additionally, Mr. Miller has headed the development of agency procedures concerning the collection of speed monitoring system revenue from political subdivisions. Mr. Miller also serves as a representative of the Comptroller for administrative matters. As a Hearing Officer, Mr. Miller drafted and issued legal opinions for the Comptroller concerning individual, corporate, sales and use, admissions and amusement, and fiduciary tax assessments. He resolved thousands of cases during his tenure with the Hearings and Appeals Section. Included in that caseload, Mr. Miller has drafted, negotiated,and executed settlement agreements concerning intangible holding company cases with numerous Fortune 500 Companies.