Cleve Lisecki

Visiting Professor of Law

Email cbl5953@psu.edu

Expertise

Education

L.L.M., Georgetown Law Center
J.D., Pace University (Elizabeth Haub) Law School
B.S. Accounting, University of Delaware

Biography

Cleve Lisecki is a visiting professor of law who recently retired from the IRS Office of Chief Counsel after more than two decades of federal service. Professor Lisecki’s practice focused mostly on international tax issues, including U.S. tax treaties and taxation involving the U.S. territories, as well as general corporate and individual tax issues.

Basic Federal Income Tax
Taxation of Business Entities

Co-author, Recharacterization of Payments by Domestic Reverse Hybrid Entities, Tax Notes Int’l, September 2002, by Angela W. Yu and Cleve Lisecki.

Co-author, Test for Denial of Treaty Benefits Under Treas. Reg. §1.894-1(d), Tax Notes International, October 2000, by Angela W. Yu and Cleve Lisecki.

Author, Temp. Regs. Expand Relief for Foreign Persons Failing to File U.S. Returns, The Tax Advisor magazine, June 2002, by Cleve Lisecki.

Instructor, International Taxation in Cross-Border Operations, University of San Diego and Instituto Tecnológico Autónomo de México joint executive tax program, November 2024.

Presenter/Panelist, Mirror, Mirror – A Look into the Tax System Relating to the U.S. Territories, American Bar Association (ABA) Section of Taxation Virtual Fall Meeting, September 2024. Presentation on tax issues relating to the U.S. territories that have a mirror code tax system.

Presenter/Panelist, Exchange of Tax Information by Tax Treaty, American Bar Association (ABA) mid-year tax conference, February 2023.

Presenter/Panelist, Section 965 Transition Tax, Texas Bar Association International Forum in Houston, Texas, 2018 and 2019.

Assessor, Global Forum on Transparency and Exchange of Information, review of Hong Kong (2018-2019).

Assessor, Global Forum on Transparency and Exchange of Information, review of Uruguay (2011-2012; 2014-2015).

Presenter/Panelist, Ethics in Taxation, IRS/George Washington University International Tax conference, December 2014.

Presenter/Panelist, Discover Issues in Cross-Border Situations (Tax), Insurance Tax Seminar, Federal Bar Association Section on Taxation, June 2012.

Legal Statements