PATRICK L. O’DANIEL is a partner in the Austin office of the global law firm Norton Rose Fulbright, where he specializes in federal income tax and municipal finance and is a fellow of both the American College of Tax Counsel and the American Bar Association. Mr. O’Daniel received a B.B.A. in Accounting and Honors Business from the University of Texas in 1989 and a J.D. from the University of Texas School of Law in 1992. Mr. O’Daniel clerked for Judge Will Garwood of the U.S. Court of Appeals for the Fifth Circuit and Justice Clarence Thomas of the U.S. Supreme Court. Mr. O’Daniel is a CPA, and, since 2000, has co-taught Partnership Taxation at the University of Texas School of Law with Professor Bill Bowers.