Kelley C. Miller is a Partner at Reed Smith, LLP, resident in the Firm’s Washington, DC offices. Significant aspects of her practice involve handling of complex federal tax controversies, state and federal tax planning and controversy involving closely held entities (partnerships and S-corporations), state tax planning and litigation and tax planning issues involving e-commerce, cloud computing, and state nexus. Kelley also has extensive experience working with tax-exempt organizations, including structuring joint ventures between tax-exempt and for-profit entities. She regularly advises clients on federal and state tax planning opportunities and she has experience representing clients in civil and criminal tax matters before state tribunals and administrative agencies, state courts, and federal courts. A former clerk to the United States Tax Court, and recipient of the American Bar Association’s John K. Nolan Fellowship, Kelley routinely represents clients before the Internal Revenue Service. Notably, she serves as counsel for Petitioners in Estate of Clara M. Morrissette v. Comm’r. She has written and spoken widely on numerous federal and state tax topics for clients representing a broad spectrum of industries, including exempt organizations. Kelley has taught partnership tax for the last decade at several U.S. law schools including, Temple University Beasley School of Law. She is the author of the forthcoming BNA Tax Management Portfolio No. 701 – Partnership Tax (Overview).