Areas of Practice
Education
  • Georgetown University Law Center, LL.M., Taxation, with honors, 1997
  • Ohio State University Moritz College of Law, J.D., 1994, Order of the Coif, Associate Editor, Ohio State Law Journal
  • Ohio State University, B.S., Honors Accounting, summa cum laude,1991, Beta Gamma Sigma
Judicial Clerkships
  • Hon. Robert P. Ruwe, US Tax Court, 1994-1996
Bar & Court Admissions
  • District of Columbia
  • Ohio
  • US Supreme Court
  • US Tax Court
  • US Court of Federal Claims

Lisa M. Zarlenga

Partner
1330 Connecticut Avenue, NW
Washington DC 20036
TEL: +1 202 429 8109
FAX: +1 202 429 3902

Lisa M. Zarlenga serves as co-chair of the firm’s Tax Group having returned to the firm after serving nearly four years as Tax Legislative Counsel at the US Treasury Department’s Office of Tax Policy.  She is also a member of the firm’s Government Affairs & Public Policy Group.  Ms. Zarlenga advises clients on federal income taxation issues, with a focus on corporate transactional and planning, tax policy with respect to proposed tax legislation or Treasury regulations, and tax controversy matters.

At Treasury, Ms. Zarlenga 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 in these areas.  She also oversaw the office's legislative effort and preparation of the president's revenue proposals for the annual budget.

Transactional and Planning Matters
Ms. Zarlenga has significant experience structuring tax-free and taxable acquisitions and dispositions for both public and private companies, including providing opinion letters and seeking advance rulings from the IRS.  She has particular experience in the areas of Section 355 spin-offs and the use of disregarded entities in corporate transactions.  She is also frequently called upon to assist in restructuring financially troubled businesses and to advise clients with respect to the special rules governing consolidated groups.

Tax Policy Matters
Ms. Zarlenga’s practice involves the resolution of tax policy issues before Congress and the Treasury Department.  These issues arise in the context of pending or proposed legislation and proposed Treasury Department regulations.  Ms. Zarlenga also advises clients on changes in the law or administrative guidance that would be beneficial and represents these clients before Congress and the Treasury Department to seek such changes.

Tax Controversy Matters
Ms. Zarlenga's practice also involves advising clients in the context of complex tax controversies, both at the administrative level and in litigation.  Ms. Zarlenga has advised clients during the audit process, prepared protests, participated in IRS Appeals conferences, responded to requests for technical advice, and handled matters in US district courts and the Court of Federal Claims.  She has assisted in negotiating settlements both at the IRS Appeals level and once the matter has been docketed in court.

Noteworthy

  • Fellow, American College of Tax Counsel
  • The Best Lawyers in America, Tax Law, 2018
  • Washington, DC Super Lawyers2017
  • Treasury Exceptional Service Award, 2015
  • Washingtonian Magazine's "Best Lawyers" in Tax, 2015
  • Treasury Special Act Award, 2011
  • 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
  • John S. Nolan Tax Law Fellow (ABA), 2004-2005

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Selected Publications

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Professional Affiliations

  • Vice Chair, Continuing Legal Education Committee, Taxation Section, American Bar Association
  • Corporate Tax Committee, Taxation Section, American Bar Association
  • Government Relations, Taxation Section, American Bar Association
  • Corporate Tax Committee, Taxation Section, District of Columbia Bar
  • Membership Coordinator, Taxation Section, District of Columbia Bar (Non-Steering Committee Member)
  • The Tax Coalition