Lee Kelley is a deputy tax legislative counsel in the Treasury Department's Office of Tax Policy. In this position, Ms. Kelley is responsible for the review of regulatory guidance relating to partnerships, S corporations, C corporations, tax-exempt and government entities, and certain tax credits. Prior to holding this position, Ms. Kelley was a senior counsel in the Office of Tax Policy and specialized in corporate tax matters. Prior to joining the Office of Tax Policy, Ms. Kelley was the deputy associate chief counsel (corporate) at the Internal Revenue Service. Ms. Kelley returned to government service in 2008 after working in the national office of two public accounting firms, where she advised on complex corporate mergers, acquisitions and dispositions. Ms. Kelley holds a B.A. in economics from Colgate University and holds her J.D. from Rutgers University (Camden), where she was a managing editor of the law journal.