- Graduated in Business Administration, Faculdade de Ciências Contábeis e Administração Machado Sobrinho, 1972;
- Graduated in Accounting, Faculdade de Ciências Contábeis e Administração Machado Sobrinho, 1980;
- Graduated in Law, Faculdade de Direito Milton Campos (FDMC), 2003.
- Author of a book and several articles published in periodicals with Brazilian circulation; Lecturer in Tax Law seminars and programs;
- Representative of the National Trade Confederation (CNC) at the First Chamber of the Administrative Tax Court of Appeals (CARF);
- Former Internal Revenue Service Agent;
- Former Assistant of the Head of the Federal Tax System;
- Former Head of the Tax Division of the State of Minas Gerais (6th Fiscal Region);
- Former Professor of accounting and taxation, Escola Superior da Administração Fazendária (ESAF).
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