Global Regions

Lee H. Spence

Lee Spence practices in the area of tax with a broad knowledge of large corporate federal income tax and employee benefit issues, including information reporting.  His broad experience over the past 35 years includes extensive Large and Mid-Size Business Division (LMSB) taxpayer representation, as well as work on international treaty issues, with a focus on inbound transactions.  Mr. Spence has worked closely with corporate clients on resolving complex tax issues, ranging from addressing tax planning issues to resolving large-scale tax controversies, in both international and domestic contexts. More >

Representative Engagements|View All

  • Represented lead company in successful industry effort by large consumer products manufacturers to resolve multi-billion dollar LMSB issue involving tax character of litigation settlement payments.
  • Represented the voluntary employees' beneficiary association (VEBA) established by a Fortune 500 defense contractor in successfully pursuing refund of unrelated business income tax.
  • Led Miller & Chevalier team representing a Fortune 500 manufacturer for a multi-billion dollar acquisition of large S Corporation.
  • Successfully resolved issues involving tax treatment of employee relocation program of a Fortune 500 restaurant chain.
  • Provided seminal brief resulting in complete IRS withdrawal of tax challenge to employee leasing program of a major international auto company.
Government Experience
Corporate Experience
Rankings and Recognition
Professional and Community Involvement
  • Member, Section of Taxation, American Bar Association
Bar Admissions
  • District of Columbia
Court Admissions
  • United States Supreme Court
  • United States Court of Federal Claims
Foreign Languages
  • J.D., Duke University School of Law, 1969
  • M.A. (Psychology), Duke University, 1966
  • B.A., Brown University, cum laude, with distinction, 1964