Doutorando em Direito Tributário pela Faculdade de Direito da Universidade de São Paulo (FDUSP). Mestre em Direito, Estado e Constituição pela Universidade de Brasília (UnB). Pós-Graduado em Direito Tributário pelo Instituto Brasileiro de Estudos Tributários (IBET). Graduado em Direito pela Universidade Federal do Rio Grande do Norte (UFRN). Associado ao Instituto Brasileiro de Direito Tributário (IBDT) e ao Instituto Potiguar de Direito Tributário (IPDT). Professor do Instituto Brasiliense de Direito Público (IDP).
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