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==Career before the IRS==
After graduating from law school, Lerner became a staff attorney in the [[United States Department of Justice Criminal Division|U.S. Department of Justice Criminal Division]].<ref name="DicksonBio"/>
Lerner then joined the [[Federal Election Commission]]'s (FEC) general counsel's office as an assistant general counsel in 1981.<ref name="DicksonBio"/><ref name="FEC"/> She spent twenty years at the FEC, being appointed Associate General Counsel for Enforcement (the head of the FEC's Enforcement Division) in 1986.<ref name="DicksonBio"/><ref name="FEC"/> Lerner was acting [[general counsel]] for the FEC for the first six months of 2001.<ref name="DicksonBio"/><ref name="FEC"/>
==Internal Revenue Service career==
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