Marissa J. Lee
Associate
Marissa Lee’s practice focuses on tax aspects of domestic and cross-border mergers and acquisitions, restructurings, financings, and private equity investments. Marissa also handles work related to tax controversy covering IRS audits, appeals, and litigation.
Prior to joining Foley, Marissa was an associate at a Washington, D.C.-based law firm. She also served as a law clerk at the U.S. Senate Committee on Finance and the U.S. Department of Justice in the Tax Division, Appellate Section.
Awards and Recognition
- Best Lawyers: Ones to Watch in America® – Litigation & Controversy – Tax (2024-2025)
- Best Lawyers: Ones to Watch in America® – Tax Law (2024-2025)
Affiliations
- Member, Federal Bar Association
Community Involvement
- IRS Volunteer Income Tax Assistance Program
- American Bar Association Tax Section Diversity Committee
Presentations and Publications
- Author, “FedEx, the Potential Demise of Chevron Deference, and the Future of Regulatory Challenges to Treasury Regulations,” International Tax Journal (2023)
- Author, “Exam: IRS Takes Steps to Improve Partnership Audit and Enforcement,” Journal of Tax Practice & Procedure (2022)
- Author, “Stablecoin: Yet Another Layer of Cryptocurrency Complexity for Bankruptcy Courts,” American Bankruptcy Institute Journal (2019)
Languages
- Korean
- Mandarin Chinese
Foley Represents Douglas Dynamics in Acquisition of Venco Venturo Industries Assets
Foley & Lardner LLP served as legal advisor to Douglas Dynamics, Inc. (NYSE: PLOW), North America’s premier manufacturer and upfitter of work truck attachments and equipment, in the acquisition of substantially all assets of Venco Venturo Industries LLC.
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Trump Administration Passes the One Big Beautiful Bill Act
On July 4, 2025, President Trump signed H.R. 1—referred to as the One Big Beautiful Bill Act (OBBBA). The OBBBA extends and makes...
Foley Represents Mayville Engineering Company in Acquisition of Accu-Fab
Foley & Lardner LLP represented Mayville Engineering Company (MEC), a provider of design, prototyping, and manufacturing solutions, in its definitive agreement to acquire Accu-Fab, LLC (Accu-Fab) from Tide Rock for $140.5 million. The transaction is expected to close in the third quarter of 2025, subject to customary closing conditions.
YA Global Heads to Appeals Court Over Tax Court Ruling on Offshore Fund’s U.S. Activities
Last month, YA Global Investments, LP filed a notice of appeal to the U.S. Court of Appeals for the Third Circuit, seeking review of the U.S. Tax Court holding in YA Global Investments, LP v. Commissioner.
Section 1446(f) Withholding and Private Fund Admissions and Withdrawals
A partnership, such as a fund treated as a partnership for U.S. federal income tax purposes, that realizes income effectively connected with the conduct of a trade or business within the United States is required to withhold tax against such ECI that is allocated to its non-U.S. partners.