Stephen A. Lee

Attorney at Law · Houston, Texas

Federal Tax Planning and Structuring for Businesses and Individuals
Estate Planning and Probate

I provide federal income tax analysis and planning for business transactions, entity structuring, and related matters. I also do wills, estate planning and handle estate administrations. My practice is focused on technical tax issues arising in closely held businesses, real estate investments, oil and gas ventures, and estate planning structures.

I advise clients, other attorneys and their accountants, on the tax consequences of proposed transactions, including acquisitions, dispositions, reorganizations, and liquidations, and assist in structuring transactions to achieve intended tax outcomes. I do not represent clients in general litigation matters.

I represent taxpayers in tax examinations and tax controversies.

Practice Overview

My work is concentrated in the following areas:

Federal income tax planning for business transactions
Entity structuring and restructuring (partnerships, LLCs, corporations)
Tax aspects of mergers, acquisitions, and asset sales
Tax analysis of liquidations and reorganizations
Estate and trust tax planning
Technical tax research and written opinions
Estate administration
Representation before the Internal Revenue Service

Engagements frequently involve coordination with accountants, financial advisors and other lawyers.

Professional Background

I am a Houston-based attorney with more than 30 years of experience in federal tax matters. My background includes:

LL.M. in Taxation, Georgetown University Law Center
J.D., University of Houston Law Center
Certified Public Accountant (Texas)
Member, American Bar Association Tax Section; State Bar of Texas Tax Section; Houston Bar Tax Section
Licensed to practice before the U.S. Tax Court and the federal courts of the U.S. Southern District of Texas

My practice has focused on federal income taxation, with particular emphasis on transactional tax planning and the tax aspects of closely held businesses, as well as estate planning and probate.

Approach

My approach is analytical and fact-driven. Advice is grounded in the Internal Revenue Code, Treasury Regulations, and relevant authorities, with attention to practical implementation and documentation.

Where appropriate, I provide written analysis or opinion-style memoranda addressing the relevant tax issues and supporting authorities.

Contact

For inquiries:

Email slee@sleelaw.net Phone 713-882-1681 Address 1770 Saint James Place, Suite 625
Houston, Texas 77056

Submission of an inquiry does not create an attorney–client relationship.