Education
  • J.D.
    Duke University School of Law
    1969
  • M.A. (Psychology)
    Duke University
    1966
  • B.A.
    Brown University
    cum laude, with distinction
    1964

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.

Prior to joining Miller & Chevalier, Mr. Spence was a lawyer in the Tax practice of Baker & McKenzie LLP in Washington, DC. Before that, he served as a shareholder at the Washington, DC office of Sherman, Meehan, Curtin & Ain, P.C. and as a partner at Ober, Kaler, Grimes & Shriver.

Mr. Spence served as an editor of the Duke Law School Legal Research Program while at Duke University School of Law.

  • 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.
  • Successfully pursued through the Congressional Joint Committee on Taxation review refund claims involving deductions for employee benefit payments related to a major corporate acquisition.
  • Provided tax opinion to a large product liability qualified settlement fund on tax consequences of increases in payouts to claimants.
  • Member, Section of Taxation, American Bar Association
Bar Admissions
  • District of Columbia
Court Admissions
  • United States Supreme Court
  • United States Court of Federal Claims