Matthew D. Lee
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Matthew D. Lee is a former U.S. Department of Justice trial attorney who concentrates his practice on all aspects of white collar criminal defense, federal tax controversies, financial institution regulatory compliance, and complex civil litigation.
Mr. Lee has represented both corporations and individuals in criminal investigations involving tax, money laundering, health care, securities, public corruption, and fraud offenses, and has significant experience in handling all stages of state and federal litigation including trials and appeals. He has represented individuals and companies in all stages of proceedings before the Internal Revenue Service, including audits, appeals, and collections, as well as Tax Court and district court litigation.
Mr. Lee has significant experience in conducting corporate internal investigations and advising banks and financial institutions as to compliance issues involving the Bank Secrecy Act, the USA Patriot Act, the Foreign Account Tax Compliance Act, anti-money laundering laws and regulations, and economic sanctions. He also represents financial institutions in enforcement proceedings brought by the Treasury Department’s Financial Crimes Enforcement Network ("FinCEN").
Mr. Lee also has extensive experience in advising clients on issues regarding foreign bank account reporting (FBAR) obligations, the Foreign Account Tax Compliance Act ("FATCA"), and the Internal Revenue Service’s 2009 Offshore Voluntary Disclosure Program, 2011 Offshore Voluntary Disclosure Initiative, and 2012 Offshore Voluntary Disclosure Program. He has represented hundreds of U.S. taxpayers with undisclosed foreign bank accounts. Mr. Lee has published numerous articles regarding the IRS voluntary disclosure programs and FBAR and FATCA reporting obligations and speaks frequently on these topics.
Mr. Lee is active in pro bono matters, and is the inaugural recipient of Blank Rome’s Edwin P. Rome Pro Bono Achievement Award for his commitment to pro bono service and devotion to the pursuit of equal justice for all. Mr. Lee is annually selected as a member of the First Judicial District of Pennsylvania Pro Bono Roll of Honor. In addition, Mr. Lee was selected as one of 35 “Lawyers on the Fast Track” in Pennsylvania.
Mr. Lee publishes a blog entitled "Tax Controversy Watch" (www.taxcontroversywatch.com) that provides timely reviews of the latest developments in the tax controversy field, including criminal tax investigations and prosecutions, civil audits, appeals, collections matters, and Tax Court and district court litigation. He is also the author of the Foreign Account Tax Compliance Act Answer Book 2015 published by the Practising Law Institute. Mr. Lee’s treatise is a comprehensive review of the Foreign Account Tax Compliance Act, and the obligations it imposes on foreign financial institutions ("FFIs"), non-financial foreign entities, withholding agents, and U.S. taxpayers.
Mr. Lee has also served as a lecturer of law at the Villanova University School of Law.
- Representation of investment advisor in SEC insider trading enforcement action.
- Representation of former CEO of public company charged with securities fraud/insider trading in nine-month federal court jury trial.
- Representation of numerous individuals with undeclared bank accounts in Switzerland and other offshore jurisdictions seeking amnesty under IRS Voluntary Disclosure Program for Offshore Bank Accounts.
- Representation of several individuals under criminal investigation and/or charged with maintaining secret bank accounts in Switzerland.
- Representation of individual in complex tax promoter investigation by IRS.
- Representation of individual charged with structuring monetary transactions and successfully obtained declination of charges.
- Representation of several current and former employees in high profile securities and fraud investigations involving Fortune 100 public company.
- Representation of individual in Philadelphia-area public corruption prosecution.
- Represented individual on Pennsylvania death row in post-conviction proceedings and successfully overturned death sentence.
- Representation of corporation in appeal of conviction for bank fraud and subsequent resentencing following en banc consideration by court of appeals.
COMMUNITY SERVICE & AFFILIATIONS
Mr. Lee serves on the board of Philadelphia VIP, the pro bono arm of the Philadelphia Bar Association, and currently holds the position of president. He also serves on the boards of The First Tee of Greater Philadelphia and The Lighthouse, Inc. Additionally, he is a Democratic committeeperson and a member of the City of Philadelphia’s Fifteenth Ward Democratic Executive Committee. Mr. Lee is a graduate of LEADERSHIP Philadelphia's class of 2008.