Sam Lee

Sam Lee is a Senior Tax Counsel at Coinbase, specializing in tax advisory with a focus on a wide array of complex tax issues. Previously, Sam held leadership roles including Managing Director and Head of Tax at Galaxy Digital, and Director, Head of Tax at Reverse Mortgage Funding LLC, where they oversaw tax structuring, compliance, and reporting. Sam has also served as an Associate Tax Counsel at GoldenTree Asset Management and a Senior Tax Associate at PwC, consulting on international M&A tax. Sam holds a Doctor of Law (J.D.) from St. John's University School of Law and a Master of Laws (LL.M.) in Taxation from Boston University School of Law, where they ranked 4th in their class.