Bryant Lee

Practice Areas

Bryant P. Lee, Chair of the Houston Tax Department, advises clients on the full spectrum of business taxation matters that arise across the energy and technology industries, particularly relating to partnerships.

Mr. Lee distills complicated tax concepts into actionable advice in the context of US federal income taxation of mergers, acquisitions, restructurings, and capital markets transactions for energy sector participants, including:

• Publicly traded partnerships (PTPs)

• Master limited partnerships (MLPs)

• Corporations

• Private equity firms and their portfolio companies

• Investment banks

He identifies opportunities for transactional tax-efficiency and implements solutions for structured deals that optimize clients’ commercial outcomes, as well as aligns on cross-border transactions to sync tax strategy. Mr. Lee also helps taxpayers liaise with the Internal Revenue Service, including representing MLPs in connection with obtaining private letter rulings (PLRs) relating to qualifying income.

A recognized thought leader, Mr. Lee has presented at numerous conferences and industry events, including before the American Petroleum Institute, American Society of Appraisers, Credit Suisse MLP & Energy Logistics Conference, Deloitte National Publicly Traded Partnership Conference, PwC Master Limited Partnership User Conference, Tax Executives Institute, and Texas Federal Tax Institute.

He maintains an active pro bono practice, including helping clients navigate the IRS tax-exempt process.

Before law school, Mr. Lee practiced as a certified public accountant (CPA) in an international accounting firm’s assurance practice.

Mr. Lee serves on the firm’s Associates Committee.

Personal

JD, Columbia University School of Law, 2010; BBA, Texas A&M University, 2003

cum laude; MS, Texas A&M University, 2003