Liliana Menzie focuses her practice on international tax planning for foreign individuals with assets and investments in the U.S. Ms. Menzie’s experience includes funding of trusts for nonresident aliens; advising on U.S. tax consequences and procedure of renouncing US citizenship (or green card); tax planning and implementation of restructure of ownership of U.S. real properties by nonresident aliens; advising U.S. and foreign clients on their estate planning, such as trusts, wills, advance healthcare directives and durable powers of attorney; advising foreign clients on FIRPTA issues related to the sale of U.S. real property; documentation and applications for reduced withholding certificates; and advising U.S. persons residing abroad of U.S. tax obligations including information returns, including regularization of compliance through IRS Streamlined Procedures.
Ms. Menzie is a 1999 graduate of Universidad Panamerica. She also received an LL.M. from the University of San Diego School of Law. She is a native speaker of Spanish and fluent in English.
Admissions
- U.S. District Court for the Southern District of California
- California
- Mexico
Education
- University of San Diego School of Law, Diploma in Taxation, 2005
- University of San Diego School of Law, LL.M., Comparative Law, 2002
- Universidad Panamerica, J.D., 1999
Experience
- Duane Morris LLP
- Special Counsel, 2022-present - DLA Piper LLP
- Attorney, 2014-2022 - Procopio, Cory, Hargreaves & Savitch LLP
- Senior Associate, 2002-2014
- Intern, 2000-2001 - Gonzalez Guerra Abogados, S.C.
- Associate, 1999-2000
Professional Activities
- State Bar of California
- Tax Section - San Diego County Bar Association
- Trusts and Estates Section
- Tax Section
Honors and Awards
Pro Bono Publico Award, San Diego Volunteer Lawyer Program, September 2022
La Mancha Award, Casa Cornelia Law Center, September 2019
Civic and Charitable Activities
Volunteer Attorney, San Diego Volunteer Lawyer Program
Volunteer Attorney, Casa Cornelia Law Center
Selected Publications
Co-author, “Request for Guidance Regarding the Relevance Requirement of the Check-the-Box Regulations,” California Tax Lawyer, August 2018
Co-author, “Requesting Guidance for Treaty Nonresidents,” Tax Notes, September 2015
Co-author, “Clarifying Rule for Classification of New Foreign Business Entities as Foreign Eligible Entities Under Treasury Regulation Section 301.7701-3: Case Study: The Mexican Sociedades Anónimas Promotoras de Inversión (‘SAPIs’),” California Tax Lawyer, Spring 2012
Selected Speaking Engagements
Speaker, “Introduction to International Estate Planning,” North County Bar Association, January 13, 2021
Speaker, “Sor Juana Ines de la Cruz,” Women Who Rock LAW Session, DLA Piper LLP (US), December 3, 2021
Speaker, “Tax Aspects of Foreign Investment in US Residential Real Estate,” Golden Gate University Annual Income Tax Seminar, June 23, 2017
Speaker, “Examining the US Taxation of Foreign Trusts and their US Beneficiaries,” Golden Gate University Annual Income Tax Seminar, June 24, 2016