FacultyFaculty/Author Profile
Lisa M. Zarlenga

Lisa M. Zarlenga

Steptoe & Johnson LLP

Washington, DC, USA


Lisa Zarlenga represents public and private companies on federal income taxation issues, with a focus on tax policy issues with respect to tax legislation and Treasury guidance as well as on corporate transactional and planning matters. Lisa serves as co-chair of Steptoe’s Tax Group and leads the firm’s tax policy practice. Drawing on her experience as Tax Legislative Counsel at the US Treasury Department’s Office of Tax Policy, Lisa marries substantive tax knowledge with strong relationships at Treasury and first-hand insights on the guidance and other processes at Treasury. She helps clients advocate for and resolve tax policy issues before the Treasury Department and IRS involving proposed and pending regulations and other administrative guidance, and before Congress involving legislation.

Lisa also advises clients on structuring tax-free and taxable acquisitions and dispositions, tax-free spin-offs, and internal restructurings, including providing opinion letters and seeking advance rulings from the IRS. She also assists clients in restructuring financially troubled businesses and advises on the special rules governing consolidated groups.

Lisa has combined her policy and transactional backgrounds to advise clients on tax issues relating to blockchain and digital currency. She advises clients on conducting digital currency transactions and conversions, token offerings, and different investment and entity structures. Her experience includes advising a coalition of the leading companies in the blockchain space that was engaging directly with the IRS and policymakers to develop workable policies at an industry-wide level.

As Tax Legislative Counsel at the Treasury Department, Lisa advised Treasury’s Assistant Secretary for Tax Policy on a broad range of domestic tax policy issues, including corporate, partnership, healthcare, tax-exempt organizations, energy, income tax accounting, estate and gift, and procedure and administration. She oversaw preparation of regulations and other administrative guidance implementing the Internal Revenue Code and the president’s annual revenue proposals in these areas.

Clerkship

• Hon. Robert P. Ruwe, US Tax Court

Education

• LL.M., Georgetown University Law Center, with honors, Taxation

• J.D., Ohio State University Moritz College of Law, Order of the Coif; Associate Editor, Ohio State Law Journal

• B.S., Ohio State University, summa cum laude, Beta Gamma Sigma, Accounting

Awards

• Fellow, American College of Tax Counsel

The Best Lawyers in America, Tax Law (2018)

Super Lawyers, Washington, DC, Tax (2017)

• Treasury Exceptional Service Award (2015), Special Act Award (2011)

• Washingtonian magazine, "Best Lawyers," Tax (2015, 2017)

Legal 500 US, Finance: Not-for-Profit, Nonprofit and Tax Exempt Organizations; Government: Government Relations; Tax: International Tax; Tax: US Taxes, Contentious; Tax: US Taxes, Non-Contentious (2016); Domestic Tax, East Coast (2009-2010)

Lisa M. Zarlenga is associated with the following items:
CHB Chapters  CHB Chapters Use of Limited Liability Companies in Corporate Transactions - Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2017, Wednesday, October 18, 2017
Corporate Divisions Under Section 355 - Consolidated Tax Return Regulations 2018, Monday, February 26, 2018
Acquisition and Separation Issues in Consolidation (February 13–14, 2017) (PowerPoint slides) - Consolidated Tax Return Regulations 2018, Monday, February 26, 2018
Assessing the Value of the Proposed “No Net Value” Regulations - Consolidated Tax Return Regulations 2018, Monday, February 26, 2018
The Section 355(d) Regulations: Narrowing the Scope of an Overly Broad Statute - Consolidated Tax Return Regulations 2018, Monday, February 26, 2018
“Spin-Offs”: The Anti-Morris Trust and Intragroup Spin Provisions - Consolidated Tax Return Regulations 2018, Monday, February 26, 2018
Final Section 355(e) Plan Regulations—The Final Chapter in the Saga - Consolidated Tax Return Regulations 2018, Monday, February 26, 2018
Use of Limited Liability Companies in Corporate Transactions - Consolidated Tax Return Regulations 2018, Monday, February 26, 2018
The Fourth Time’s a Charm—Temporary Section 355(e) Regulations Provide Helpful Guidance to Taxpayers - Consolidated Tax Return Regulations 2018, Monday, February 26, 2018
New U.S. International Tax Rules: The Basics of GILTI, FDII, BEAT, etc. (May 7, 2018) - Basics of International Taxation 2018, Tuesday, July 24, 2018
Treatise Chapters  Treatise Chapters Assessing the Value of the Proposed “No Net Value” Regulations - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Corporate Divisions Under Section 355 - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Final Section 355(e) Plan Regulations—The Final Chapter in the Saga - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
The Section 355(d) Regulations: Narrowing the Scope of an Overly Broad Statute - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Use of Limited Liability Companies in Corporate Transactions - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Restructuring Troubled Companies - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
The Fourth Time’s a Charm—Temporary Section 355(e) Regulations Provide Helpful Guidance to Taxpayers - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
“Spin-Offs”: The Anti-Morris Trust and Intragroup Spin Provisions - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Use of Limited Liability Companies in Corporate Transactions - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018
Web Segment  Web Segment Acquisition and Separation Issues in Consolidation - Consolidated Tax Return Regulations 2018, Thursday, February 22, 2018
Tax Accounting vs. Financial Accounting - Basics of Accounting for Lawyers 2018, Tuesday, May 22, 2018
Impact of Tax Reform on U.S. Individuals with Business Operations Outside the U.S. - Basics of International Taxation 2018 New York, Thursday, July 26, 2018
Impact of Tax Reform on U.S. Individuals with Business Operations Outside the U.S. - Basics of International Taxation 2018 San Francisco, Monday, October 01, 2018
MP3 Audio  MP3 Audio Acquisition and Separation Issues in Consolidation - Acquisition and Separation Issues in Consolidation, Thursday, February 22, 2018
Tax Accounting vs. Financial Accounting - Tax Accounting vs. Financial Accounting, Tuesday, May 22, 2018
Impact of Tax Reform on U.S. Individuals with Business Operations Outside the U.S. - Impact of Tax Reform on U.S. Individuals with Business Operations Outside the U.S., Thursday, July 26, 2018
Impact of Tax Reform on U.S. Individuals with Business Operations Outside the U.S. - Impact of Tax Reform on U.S. Individuals with Business Operations Outside the U.S., Monday, October 01, 2018
Transcripts  Transcripts Acquisition and Separation Issues in Consolidation - Acquisition and Separation Issues in Consolidation, Thursday, February 22, 2018
Impact of Tax Reform on U.S. Individuals with Business Operations Outside the U.S. - Impact of Tax Reform on U.S. Individuals with Business Operations Outside the U.S., Thursday, July 26, 2018
Impact of Tax Reform on U.S. Individuals with Business Operations Outside the U.S. - Impact of Tax Reform on U.S. Individuals with Business Operations Outside the U.S., Monday, October 01, 2018
MP4 - Mobile Video Seg  MP4 - Mobile Video Seg Acquisition and Separation Issues in Consolidation - Acquisition and Separation Issues in Consolidation, Thursday, February 22, 2018
Tax Accounting vs. Financial Accounting - Tax Accounting vs. Financial Accounting, Tuesday, May 22, 2018
Impact of Tax Reform on U.S. Individuals with Business Operations Outside the U.S. - Impact of Tax Reform on U.S. Individuals with Business Operations Outside the U.S., Thursday, July 26, 2018
Impact of Tax Reform on U.S. Individuals with Business Operations Outside the U.S. - Impact of Tax Reform on U.S. Individuals with Business Operations Outside the U.S., Monday, October 01, 2018
On-Demand Web Programs  On-Demand Web Programs Consolidated Tax Return Regulations 2018, Wednesday, February 28, 2018, New York, NY
Basics of Accounting for Lawyers 2018, Friday, May 25, 2018, New York, NY
Basics of International Taxation 2018 New York, Wednesday, August 01, 2018, New York, NY
Basics of International Taxation 2018 San Francisco, Monday, October 08, 2018, San Francisco, CA
Live Seminar  Live Seminar Consolidated Tax Return Regulations 2019, Tuesday, January 22, 2019, New York, NY
Live Webcast  Live Webcast Consolidated Tax Return Regulations 2019, Tuesday, January 22, 2019, New York, NY
PLI Grpcast-Live Web  PLI Grpcast-Live Web Consolidated Tax Return Regulations 2019, Tuesday, January 22, 2019, Pittsburgh, PA
Consolidated Tax Return Regulations 2019, Tuesday, January 22, 2019, New Brunswick , NJ
Consolidated Tax Return Regulations 2019, Tuesday, January 22, 2019, Mechanicsburg, PA
Consolidated Tax Return Regulations 2019, Tuesday, January 22, 2019, Philadelphia, PA
Consolidated Tax Return Regulations 2019, Tuesday, January 22, 2019, Cleveland, OH
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