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Lee is a partner in Reed Smith’s State Tax Group, 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 is Chair of RS Legal Solutions, a member of Reed Smith’s Finance Committee, and a former member of the firm’s Executive Committee.
Experience
Representative matters
Representative matters
Represented employee leasing affiliate of a national IT company in connection with a refund claim involving the proper sourcing of the leasing affiliate's receipts for Michigan single business tax purposes that resulted in a refund in excess of ten million dollars.
Coordinated nationwide state corporate income and franchise tax return review for Fortune 500 client that resulted in over ten million dollars in refunds.
Successfully represented Federal Express in apportionment litigation in which the court agreed that the apportionment statue had to be interpreted in a manner that recognizes that only in-state activity should increase a taxpayers apportionment proportion. FedEx Ground Package System, Inc. v. Commonwealth, 303 F.R. 2003 (April 27, 2007).
Experience
Represented employee leasing affiliate of a national IT company in connection with a refund claim involving the proper sourcing of the leasing affiliate's receipts for Michigan single business tax purposes that resulted in a refund in excess of ten million dollars.
Coordinated nationwide state corporate income and franchise tax return review for Fortune 500 client that resulted in over ten million dollars in refunds.
Successfully represented Federal Express in apportionment litigation in which the court agreed that the apportionment statue had to be interpreted in a manner that recognizes that only in-state activity should increase a taxpayers apportionment proportion. FedEx Ground Package System, Inc. v. Commonwealth, 303 F.R. 2003 (April 27, 2007).
Successfully convinced the Pennsylvania Commonwealth Court to overturn a Department of Revenue policy of taxing the historical value of out-of-state banks that merged with Pennsylvania banks. First Union National Bank v. Commonwealth, 867 A.2d 711 (Pa. Cmwlth. 2005).
Successfully convinced the Pennsylvania Supreme Court to overturn a 30-year Department of Revenue policy of refusing to review sales tax overpayments when conducting an audit. The court ordered the Department of Revenue to consider both underpayments and overpayments of tax even if the refund statute of limitations has expired. McNeil-PPC, Inc. v. Commonwealth, 834 A.2d 515 (Pa. 2003).
Participated in filing amicus briefs for the Council on State Taxation (COST) in Philadelphia Eagles Football Club v. City of Philadelphia, 823 A.2d 108 (Pa. 2003) and Northwood Construction Co. v. Township of Upper Moreland, 856 A.2d 879 (Pa. 2004).
Successfully defended a major computer company in a $38 million sales tax assessment concerning application of the resale and isolated sale exemptions in Mississippi.
Defended a government contractor in a $28 million Virginia sales tax assessment concerning the application of the true-object test to the taxpayer's sales.
Represented an international manufacturing company in non-business income refund claims in six states.
Filed an amicus brief in UPS Worldwide Forwarding, Inc. v. Commonwealth, 843 A.2d 438 (Pa. Cmwlth. 2004), arguing that Pennsylvania's apportionment statute requires taxpayers to compute their tax using three as a divisor even if the taxpayer does not have one of the three apportionment factors.
Defended P&G in a groundbreaking decision opening the door to allow significant refund claims for manufacturers and distributors in numerous states for taxing reusable pallets as "returnable containers".
Recognitions
- Selected by The Tax Lawyers as a Recommended Attorney in Pennsylvania, 2023
- Selected by Tax Law Experts as a Recommended Tax Lawyer – USA: Pennsylvania, 2018. The Recommended Tax Lawyers list is issued by Tax Law Experts. A description of the selection methodology can be found at tax-lawexperts.com. No aspect of this advertisement has been approved by the Supreme Court of New Jersey
- Ranked in Chambers USA for Pennsylvania Tax, 2017-2025. Chambers USA is issued by Chambers and Partners. A description of the selection methodology can be found at chambers.com. No aspect of this advertisement has been approved by the Supreme Court of New Jersey
Credentials
Education
Education
- Pennsylvania State University, The Dickinson School of Law, 1989, J.D.
- Indiana University of Pennsylvania, 1986, B.A.
Professional admissions & qualifications
Professional admissions & qualifications
- Pennsylvania
- New Jersey
Professional affiliations
Professional affiliations
- Corporate Counsel, Institute for Professionals in Taxation
- President, Institute for Professionals in Taxation, 2010
- Vice President, Institute for Professionals in Taxation, 2009
- Income Tax Committee, Institute for Professionals in Taxation
- Chair, Income Tax Program, Institute for Professionals in Taxation, 2008 and 2009
- 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
Client successes
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