Nancy J. Lee

Senior Technical Reviewer, Internal Revenue Service (IRS)

Nancy J. Lee is a Senior Technical Reviewer in the IRS Office of Associate Chief Counsel (International) and was one of the principal authors of the 2014 temporary regulations relating to both withholding and information reporting under chapter 4 of the Internal Revenue Code (FATCA) and information reporting under chapter 61 and backup withholding under section 3406 and was a reviewer of the 2017 final regulations relating to FATCA.  Prior to joining International, she was a manager in the Income Tax and Accounting division where she specialized in capitalization, income tax deductions, and methods of accounting.  She has been with the Office of Chief Counsel since 2006.  Prior to joining the IRS, she clerked for Judge Stephen J. Swift of the United States Tax Court.  Nancy has a J.D. and LL.M. in Taxation from the University of San Diego School of Law and an A.B. in English from Duke University.