Robert H. "Buff" Miller joined Cooley in 1999 as a partner in the Firm's Business department and became a senior counsel in 2012. He is resident in the Firm's Palo Alto office.

Mr. Miller has extensive experience in the areas of federal and California income tax law and federal estate and gift tax law. His practice spans issues of interest to business clients from choice of entity questions at the initiation of business, research and development activities as the business grows and merger and acquisition activities as the business matures. His practice also involves planning for significant net worth individuals including wealth transfer planning, charitable contribution planning and equity compensation planning.

Prior to joining Cooley in 1999, Mr. Miller was the Deputy Tax Legislative Counsel for Regulatory Affairs in the Office of Tax Policy for the U. S. Treasury Department. While at Treasury from 1995 to 1999, Mr. Miller had significant involvement in a number of significant published guidance projects issued by the Internal Revenue Service. Mr. Miller had been a member of the Gray Cary Ware & Freidenrich law firm in their Palo Alto office from 1976 to 1995 where he was the Co-Chair of their Tax & Trusts Department.

Mr. Miller received both his JD and his MBA degrees from Stanford University in 1974. He completed his undergraduate studies at Williams College where he received a B.A. in Economics in 1970.

Mr. Miller is a member of the State Bar of California and New York State Bar Association. He is certified as a specialist in taxation law by the California Board of Legal Specialization. He has spoken frequently to professional and business organizations on taxation related issues. Mr. Miller is a former lecturer for the Stanford University Graduate School of Business, Santa Clara University Law School and for the Master in the Science of Taxation program of the Business School at San Jose State University.