Kelley C. Miller Photo

Kelley C. Miller is a partner with Reed Smith, resident in the firm’s Washington, D.C. office. Her practice focuses on navigating her clients – publicly traded Fortune 25 companies, billion dollar privately held companies, and high-net-worth owners of successful closely held entities – through complex federal and state tax planning, estate and gift planning, and tax controversy matters. She routinely represents clients in difficult audits and examinations before the Internal Revenue Service, including representation before administrative appeals, and, when necessary, litigation of federal and state tax cases in the federal courts and, particularly, the United States Tax Court. Kelley has represented corporations, partnerships, and individuals in all phases of state and federal civil tax controversy, and has advised clients on both civil and criminal tax implications. She has appeared before the Internal Revenue Service, the New Jersey Tax Court, the D.C. Office of Tax and Revenue, the U.S. Tax Court, U.S. district courts, and the U.S. Courts of Appeals for the Fourth and Federal Circuits.

In addition to being nationally recognized for her expertise in federal tax controversy and planning, Kelley routinely advises clients in the cannabis space on issues related to COGS, IRC Section 261, and represents clients before the Internal Revenue Service in audit and examinations relating to these matters, as well as Section 280E and post-Harborside planning.


  • Georgetown University Law Center, 2006, LL.M., with distinction, Taxation, Senior Executive Editor, The Tax Lawyer; Co-winner, 2006 National LL.M. Law Student Tax Challenge Competition
  • Western New England College School of Law, 2005, J.D., cum laude, Dean's Award for Outstanding Law Graduate; The Honorable Robert S. Arnold Award (First Oralist, 2005 National First Amendment Moot Court Competition); National Association of Women Lawyers Award, President, Student Bar Association
  • University of San Francisco School of Law, 2004, Certificate in Trial Advocacy
  • Mount Holyoke College, 1994, B.A., cum laude

  • New Jersey
  • District of Columbia

  • U.S. Tax Court

  • Member, 2020 Tax Authority Federal Advisory Board, Law360
  • Vice chair, Reed Smith Women’s Initiative Network (WINRS)
  • Adjunct professor of law, Georgetown University Law Center
  • Former adjunct professor of law, Temple University Beasley School of Law
  • Former adjunct professor of law, Western New England College School of Law
  • Faculty, Practising Law Institute
  • Lead Virginia, class of 2020
  • Women in Law Leadership Academy, class of 2019
  • Leadership Philadelphia, class of 2013
  • Board of directors, Center for Work Life Law at the University of California – Hastings School of Law
  • Board of directors, Philadelphia Tax Conference
  • Board of directors, Bloomberg BNA Advisory Committee on Passthrough Entities
  • Advisory board, Law360’s Federal Tax Authority
  • Past vice chair, ABA Young Lawyers Liaison to the Committee on Women in the Profession
  • Past vice chair, ABA Section on Taxation Young Lawyers Forum
  • Past chair, National Law Student Tax Challenge Competition, ABA Section on Taxation
  • Founder and past chair and co-chair, Tax Bridge to Practice Program, ABA Section on Taxation
  • Member, J. Edgar Murdock Inn of Court

Awards & Recognition

  • Janet Spragens Pro Bono Award (2020)
  • Named one of Law360’s 14 Influential Women in Tax Law (2019)
  • Member of Law360’s Tax Group of the Year (2017)
  • Thompson Reuters Everyday Hero Award (2016)
  • Named one of Pittsburgh’s Leading Ladies (2015)
  • John S. Nolan Fellow, ABA Taxation Section (2010–2011)

Notable Quotes