Matthew Lee

Practice Areas

Matt is a former U.S. Department of Justice trial attorney who focuses his practice in the areas of white-collar criminal defense and investigations, federal tax controversies, financial institution regulatory compliance and complex civil litigation.

Matt represents companies and individuals in federal grand jury investigations and criminal prosecutions in a wide variety of areas and maintains an extensive federal tax controversy practice in which he represents taxpayers in all stages of proceedings before the Internal Revenue Service, including examinations, appeals and collection proceedings. He also advises financial institutions on compliance issues under the Bank Secrecy Act, the USA Patriot Act, the Foreign Account Tax Compliance Act, the anti-money laundering laws and regulations and economic sanctions.

He serves as Co-Chair of the firm’s White-Collar Criminal Defense & Regulatory Compliance practice group.

Career

Prior to joining Fox, Matt was a partner in the Philadelphia office of a national law firm.

Matt is renowned in the Philadelphia region for his commitment to pro bono service and devotion to the pursuit of equal justice for all. He is annually selected as a member of the First Judicial District of Pennsylvania Pro Bono Roll of Honor. In 2016, he was the recipient of the Pennsylvania Legal Aid Network Excellence Award for his pro bono work in the area of civil forfeiture.

Matt previously served as an elected Democratic committeeperson and served on Philadelphia’s Fifteenth Ward Democratic Executive Committee. He is also active in civic and charitable causes and has served on the following boards:

- Friends Select School (2018-present)

- The First Tee of Greater Philadelphia, Inc. (2011-2016)

- Philadelphia VIP, Inc. (pro bono arm of the Philadelphia Bar Association): Board member (2004-2014); Board president (2013-2014); Co-chair of 35th Anniversary Gala (2016); Member of Executive Director search committee (2017)

- The Lighthouse, Inc.: Board member (2006-2014); Board president (2008-2009)

- Fairmount Civic Association

Matt is a graduate of LEADERSHIP Philadelphia's class of 2008 and previously served as a lecturer of law at the Villanova University School of Law. He also periodically serves as a guest lecturer at the Drexel University School of Law and the University of Pennsylvania Law School.

Professional Memberships

Philadelphia Chapter of the Federal Bar Association’s Tax Section, Co-Chair

Expert in these Jurisdictions

Bar Admission: Pennsylvania, New Jersey, New York and District of Columbia

Education

Work Highlights

Representative White-Collar Matters

Matt has represented:

- The former CEO of public company charged with securities fraud/insider trading/tax offenses in nine-month federal court jury trial.

Multiple individuals charged with tax and other offenses in connection with secret bank accounts in Switzerland and other offshore jurisdictions.

- A family owned business and its owners in a Pennsylvania statewide grand jury investigation.

- An investment advisor in an SEC insider trading enforcement action.

- A homeowner in appeal of civil forfeiture judgment (pro bono) (Commonwealth v. 2338 North Beechwood Street, 65 A.2d 1055 (Pa. Cmwlth. 2013) and 134 A.3d 507 (Pa. Cmwlth. 2016)).

- The Philadelphia Bar Association, the Hispanic Bar Association of Pennsylvania and the Barristers’ Association of Philadelphia as amici curiae in a civil forfeiture appeal in the Supreme Court of Pennsylvania (pro bono) (Commonwealth v. 1997 Chevrolet)

- An individual in a complex cross-border tax promoter grand jury investigation.

- Several Enron employees in high-profile securities and fraud investigations.

- A private citizen in a Philadelphia-area fraud and public corruption case.

- An individual on Pennsylvania death row in post-conviction proceedings in which death sentence was vacated.

- A company in appeal of conviction for bank fraud and subsequent resentencing following en banc consideration by Third Circuit (United States v. Leahy, 438 F.3d 328 (3d Cir. 2008)).

Representative Tax Controversy Matters

Matt has represented:

- Hundreds of taxpayers with undeclared bank accounts in Switzerland and other offshore jurisdictions seeking amnesty under the IRS Voluntary Disclosure Program and related IRS voluntary disclosure initiatives.

- An individual in IRS audit regarding offshore bank accounts and assessment of various penalties including FBAR, Forms 3520 and 3520-A, and civil fraud.

- Numerous foreign banks, investment advisors, and hedge funds located in Lebanon, Russia, Armenia, Cayman Islands, and United Kingdom as to their obligations under the Foreign Account Tax Compliance Act.

- A public company in a multi-year audit conducted by the IRS Large Business & International division.

- Numerous individual taxpayers in refund suits filed in the United States Court of Federal Claims and federal district courts.

- Construction companies and their owners in connection with IRS collection proceedings seeking unpaid employment taxes and assessment of the Trust Fund Recovery Penalty against responsible corporate officers.

- A real estate investor in Tax Court litigation claiming a foreign expropriation loss.

- An estate in Tax Court litigation involving disallowance of a substantial charitable contribution.

- A real estate developer in Tax Court litigation in a dispute regarding the appropriate method of revenue recognition.