Kelley C. Miller Photo

Kelley is a partner in Reed Smith's Tax Group. Significant aspects of her practice involve complex federal tax controversies, state and federal tax issues involving closely held entities, state tax planning and litigation and tax planning issues involving e-commerce, cloud computing, and state nexus. Kelley has extensive experience working with tax-exempt organizations, including structuring joint ventures between tax-exempt and for-profit entities. She regularly advises clients on federal and state tax planning opportunities and she has experience representing clients in civil and criminal tax matters before state tribunals and administrative agencies, state courts, and federal courts. Kelley routinely represents clients before the Internal Revenue Service. She has written and spoken widely on numerous federal and state tax topics for clients representing a broad spectrum of industries, including exempt organizations.


  • 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 (admission en cours)

  • U.S. Tax Court

  • Board of Directors, Philadelphia Tax Conference
  • Vice Chair, American Bar Association Committee on Women in the Profession (2011-2012)
  • Vice Chair, ABA section on Taxation Young Lawyers Forum (2011-present)
  • Vice Chair, ABA State and Local Tax Subcommittee (2011-present)
  • Adjunct Faculty, Western New England College School of Law (2006–present)
  • Associate, J. Edgar Murdock Inn of Court, Washington, D.C.
  • Centennial Gala Committee, The Junior League of Philadelphia (2011-present)
  • Mentor, Leadership Council on Legal Diversity (2011-present)
  • Coach and mentor, Sutherland Scholars and Sutherland High School Mock Trial Team (Winner of 2009 Washington, D.C. High School Mock Trial Tournament)
  • Chair, National Law Student Tax Challenge Competition, American Bar Association Section on Taxation (2008–2010)

Récompenses et distinctions

  • ABA Tax Section’s Janet Spragens Pro Bono Award (2020)
  • Named one of Law 360’s 14 Influential Women in Tax Law (2019) 
  • Jack S. Nolan Fellow in Taxation, American Bar Association (2010)

Notable Quotes