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
Recent Circuit Court Cases Examine the Limited Partner Self-Employment Tax Exception
Two recent Circuit Court of Appeals cases have provided additional guidance on the scope of the self-employment tax exception for limited partners’ distributive share of partnership income under Section 1402(a)(13).
Foley Advises Elektrik in Major Growth Investment from Lead Edge Capital
Foley & Lardner LLP served as legal advisor to Elektrik App, Inc., the leading procurement platform for sourcing critical electrical infrastructure components, in its significant growth investment from Lead Edge Capital, a growth equity firm.
Foley Advises Valencia Technologies in Acquisition by Boston Scientific
Foley & Lardner LLP served as legal advisor to Valencia Technologies Corporation, a privately held medical technology company focused on developing and commercializing innovative solutions to treat bladder dysfunction, in its acquisition by global medical technology leader Boston Scientific Corporation.
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.
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.