Victoria Lee, Esq.

Victoria holds a J.D. and an LL.M. in Taxation from Loyola Law School. She also externed with the IRS Office of Chief Counsel, experience that informs her practical understanding of tax-administration and controversy matters.

Her practice encompasses complex issues involving asset and basis valuation, business purpose, tax credits, foreign-information reporting, virtual currency, and cross-border compliance. Victoria advises clients facing income-tax, sales-tax, employment-tax, gift-and-estate-tax, and generation-skipping-transfer-tax inquiries. She also counsels high-income and high-net-worth individuals on California residency and domicile issues.

Victoria represents clients through each stage of administrative tax practice, including examination, appeals, and litigation. Her representative results include:

• Defeating the IRS’s effort to disallow a partnership debt-to-equity conversion
• Reducing an asserted deficiency by $7,230,629
• Defeating a $230,137 generation-skipping-transfer-tax penalty
• Reducing a sales-tax measure by $2,004,612 at CDTFA appeals
• Averting $1,124,715 in California income tax at FTB appeals
• Reducing income adjustments by $1,394,852 in a virtual-currency matter
• Defeating a $239,274 civil-fraud penalty

Victoria has been featured in USA Today. Her international tax practice complements the firm’s domestic controversy work, allowing her to guide clients facing the intersection of IRS enforcement, state-tax exposure, and cross-border reporting obligations.