Melissa L. Wiley is a Member in Caplin & Drysdale's Washington, D.C. office.
Ms. Wiley’s practice focuses on assisting clients to come into compliance with their U.S. tax obligations and advising U.S. taxpayers on all types of civil and criminal tax controversy matters at the federal and state level.
Prior to joining the firm, Ms. Wiley was a Senior Manager in the National Tax Department at a Big Four accounting firm, where she specialized in tax controversy. In addition to serving clients, Ms. Wiley served as a firm subject matter expert on a variety of tax controversy topics and regularly spoke on firm webinars and taught classes to colleagues and clients. With that firm she also served as internal counsel, providing legal guidance on a variety of matters related to the firm’s tax practice. Prior to that, Ms. Wiley was a tax controversy attorney at an international law firm, where she represented clients in federal and state controversy matters, including taking three cases through trial.
Ms. Wiley previously worked as analyst in the insurance industry before attending Georgetown University Law Center.
Ms. Wiley is active in tax professional organizations, including the AICPA and the ABA Tax Section, where she previously served as Vice Chair for Committee Operations and is currently a member of the Nominating and Appointments to the Tax Court Committees. She is also the chair of the DC Bar Tax Audits & Litigation Committee. Ms. Wiley is also dedicated to assisting local children and caretakers through the Children’s Law Center, where she serves on the board and has provided pro bono services for more than 15 years.
Admissions & Education
Bar & Court Admissions
- District of Columbia
- New York
- U.S. Tax Court
- U.S. Court of Federal Claims
J.D., Georgetown University Law Center, 2003, cum laude
B.S., The College of Insurance (now part of St. John's University), 1998, summa cum laude
Recognitions & Noteworthy
Honors & Recognitions
Fellow of the American College of Tax Counsel
ABA Nolan Fellow
Professional Activities & Affiliations
Other Professional Affiliations
Board Member, Emeritus Board Chair, Pro Bono Attorney, Children’s Law Center
Board Member, Community Tax Law Project
Chair, Tax Audits & Litigation Committee, D.C Bar Association, Tax Section
Fellow, American College of Tax Counsel
Member, IRS Advocacy & Relations and National Tax Committees, AICPA
Member, Caplin & Drysdale’s Diversity, Equity & Inclusion Committee
Former Vice Chair, Committee Operations, American Bar Association, Section of Taxation
Newsroom & Publications
- 03.24.2022 | Bloomberg Tax Talking Tax
- 11.17.2021 | Tax Notes
- 10.18.2021 | Press Releases
- 02.11.2023 | San Diego, California
- 03.02.2023 | Virtual
- Melissa Wiley Explores How to Prepare for Corporate Transparency Act at Joint Estate Planning Council Meeting01.19.2023 | Bethesda, MD
- Megan Wernke and Melissa Wiley Analyze Formula Clauses at MSBA Advanced Estate Planning Institute11.17.2022 | Live! Casino and Hotel, Hanover, MD
- Christopher Rizek and Melissa Wiley Address Ethics in the Post-COVID-19 Era at ABA Philadelphia Tax Conference11.15.2022 | The Union League of Philadelphia
- Melissa Wiley Chairs Panel on Tax Controversy and Tax Litigation Updates at NYU 81st Institute on Federal Taxation – California11.13.2022 | Hotel del Coronado, San Diego, CA
- Melissa Wiley Discusses Corporate Transparency Act at AICPA & CIMA National Tax & Sophisticated Tax Conference11.01.2022 | Washington Hilton, Washington, D.C.
- Melissa Wiley Analyzes How to Help Clients with IRS Penalty Abatement at AICPA & CIMA National Tax & Sophisticated Tax Conference11.01.2022 | Washington Hilton, Washington, D.C.
- Melissa Wiley Reviews Best Planning Ideas from Conference at AICPA & CIMA National Tax & Sophisticated Tax Conference11.01.2022 | Washington Hilton, Washington, D.C.
- Melissa Wiley Joins Bloomberg Panel on the Tax Profession10.27.2022 | Virtual
- Melissa Wiley Chairs Panel on Tax Controversy and Tax Litigation Updates at NYU 81st Institute on Federal Taxation – New York10.23.2022 | The Westin New York at Times Square
- 10.21.2022 | Virtual
- 10.19.2022 | Virtual
- Melissa Wiley Discusses When and How to Pursue Tax Litigation at ACTEC Mid-Atlantic Regional Meeting09.18.2022 | The Willard InterContinental Hotel, Washington, DC
- 07.22.2022 | Virtual
- 06.02.2022 | JW Marriott, Washington, DC
- Melissa Wiley Analyzes Corporate Transparency Act and New Beneficial Ownership Disclosure Rules on CTA Panel04.26.2022 | Miller & Chevalier
- Niles Elber and Melissa Wiley Address Tax Return Preparers Being Under New Scrutiny on Strafford Webinar02.10.2022
- Melissa Wiley Analyzes Tax Ethics at ABA Midyear Tax Meeting02.03.2022
- Melissa Wiley Moderates Panel on Whether Tax Leaks Bring More Audits and Investigations at D.C. Bar Program12.01.2021
- Melissa Wiley Moderates D.C. Bar Program on BBA Partnership Audit Rules11.17.2021
- Christopher Rizek and Melissa Wiley Analyze Captive Insurance and Conservation Easements at AICPA National Tax Conference11.16.2021
- Melissa Wiley Explores Tax Controversy Issues at NYU 80th Institute on Federal Taxation11.15.2021
- Christopher Rizek and Melissa Wiley Discuss Ethics Issues in COVID Era at ABA Philadelphia Tax Conference11.09.2021
Publications & Alerts
- IRS to Issue Proposed Regulations Identifying Syndicated Conservation Easements as Listed Transactions12.07.2022 | Tax Alert
- 08.30.2022 | ABA Tax Times, Article
- 08.25.2022 | Tax Alert
- Obtaining Refunds of Section 6707A and Section 6707 Penalties Paid for Not Properly Reporting Listed Transactions or Transactions of Interest (Including Notice 2007-83 and Notice 2016-66)03.22.2022 | Tax Alert
- 07.21.2021 | The Tax Advisor, Article