Lee A. Zoeller Photo

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Lee is the chair of Reed Smith's State Tax Group of more than 40 lawyers which is nationally renowned for helping corporations save significant state taxes. He has resolved, both through litigation and settlement, some of the most difficult state tax matters before administrative appeal boards, tax tribunals, and courts in more than 20 states. Lee also serves as a member of Reed Smith’s Executive Committee, the Firm’s global governing board.


  • Pennsylvania State University, The Dickinson School of Law, 1989, J.D.
  • Indiana University of Pennsylvania, 1986, B.A.

  • Pennsylvania
  • New Jersey

  • Corporate Counsel, Institute for Professionals in Taxation
  • President, Institute for Professionals in Taxation (2010)
  • Vice President, Institute for Professionals in Taxation (2009)
  • Serves on the Professional Designation - Income Tax Committee of the Institute of Professionals in Taxation
  • Chair of the 2008 and 2009 Income Tax Program for the Institute for Professionals in Taxation
  • Faculty, Council on State Taxation's Tax School
  • Editorial Board, Strafford Publication State Income Tax Monitor
  • Vice-Chair, IPT Legal Committee (2000)
  • Member, Tax Executives Institute
  • Chair and Vice Chair, IPT Annual Tax Conference (1999 and 2000)
  • Member, Philadelphia State Tax Bar

Awards & Recognition

  • Selected by Chambers USA in 2017 as a Band 2 Individual in Pennsylvania Tax. 
  • Recommended by Legal 500 USA in 2017 as one of America's leading attorneys in Tax - US taxes - Contentious 
  • Institute for Professionals in Taxation Distinguished Service Award
  • Recognized from 2009 through 2018 as one of the Best Lawyers In America for tax law
  • Selected for inclusion in the Pennsylvania Super Lawyers list for Tax (2010-2019).  The Pennsylvania Super Lawyers list is issued by Thomson Reuters. A description of the selection methodology can be found at superlawyers.com. No aspect of this advertisement has been approved by the Supreme Court of New Jersey.
  • Selected by Chambers USA 2008 as one of America's leading attorneys in tax controversy
  • Honorary lifetime member of the Institution for Professionals in Taxation
  • Received special recognition award for his service to the Institute for Professionals in Taxation

Notable Quotes

  • 5 January 2018 "Federal Tax Changes a Boon to Attorneys" Bloomberg Big Law Business
  • 8 August 2017 "Online Research Services Taxable in Pennsylvania, More Next?" Bloomberg BNA
  • 3 August 2017 "Pa. Stand On Taxing Online Research Seen As Too Aggressive" Law360
  • 6 October 2016 "Slots Ruling Helps Nextel in Tax Deduction Case: Attorneys" Bloomberg BNA Weekly State Tax Report