Lee Sheller is a business lawyer with an emphasis on federal and state tax matters.

Lee regularly participates in the negotiation and structuring of business transactions that have significant tax-related issues, including, for example, the construction of low income housing projects which qualify for the low income housing tax credit; the rehabilitation of historic structures which qualify for the rehabilitation tax credit; structuring loans and equity investments, the returns on which are enhanced by the new markets tax credit; structuring transactions between hospitals and medical professionals in order to avoid jeopardizing the hospital's tax exemption; and structuring reorganizations of exempt healthcare systems.

Lee also has substantial experience in partnership law and limited liability company law issues, including the taxation of the owners of partnerships and limited liability companies, as well as all aspects of the taxation of exempt organizations (such as public charities, private foundations, religious organizations, title holding companies and trade associations), including the filing of exemption determinations, private letter ruling requests and the resolution of controversies with the Internal Revenue Service. He also provides advice to nonprofit organizations about institutional governance issues and best management practices.