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John R. Lehrer II
Partner

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Washington, DC
Washington Square, Suite 1100
1050 Connecticut Avenue, NW
Washington, DC 20036-5304

T 202.861.1620
F 202.861.1783

Bar Admissions

  • U.S. Court of Appeals, Fourth Circuit, 1999
  • U.S. Tax Court, 2003
  • District of Columbia, 2008
  • Virginia, 1999
  • Maryland, 1999

Education

  • LL.M., Taxation, Georgetown University Law Center, 2006, with distinction 
  • J.D., George Mason University School of Law, 1999
  • B.S., Finance, Virginia Tech, 1996
  • B.S., Management, Virginia Tech, 1996

John R. Lehrer II

John Lehrer provides federal income tax advice focused on domestic and cross-border mergers, business acquisitions and dispositions, joint ventures, spin-offs, and tax-free reorganizations. Mr. Lehrer focuses his practice on the overall corporate structuring (domestic and international) of taxable and tax-free transactions; corporate divisions under IRC Section 355; liquidations; shareholder redemptions; entity selection; basis and E&P calculations; deemed asset purchases; tax due diligence; corporate loss limitation studies (IRC Section 382); the overall tax aspects of bankruptcy and workouts; and the consolidated return regulations.

His practice also includes representing clients before the Internal Revenue Service with respect to private letter rulings and all aspects of dispute resolution, including responses to preliminary information requests, assistance with the audit process, and representation in matters before the IRS Appeals Division.

Mr. Lehrer currently serves on the Editorial Board of The Tax Adviser, the monthly periodical of the American Institute of Certified Public Accountants. He frequently lectures on various tax topics at seminars and institutes around the country. Mr. Lehrer also is a regular contributor to Baker Hostetler’s HospitalityLawg, which offers commentary and opinions on hospitality industry issues, trends, challenges and news.

Mr. Lehrer joined Baker Hostetler in 2007 after working in the mergers and acquisitions division of an international accounting firm based in Washington, D.C., from 2004 to 2007. From 1999 through 2004, he was Associate General Counsel and then Deputy General Counsel and Vice President for an international energy management and consulting company based in Virginia. Mr. Lehrer’s responsibilities while at this company included drafting consulting and confidentiality agreements, negotiating joint venture agreements with parties located in Germany and Brazil, acquiring rights-of-way for development of natural gas pipeline laterals for a natural gas-fired power plant that was under construction, assisting with the sale of an interest in a natural gas-fired power plant and addressing legal and tax issues involved with the development of synthetic fuel manufacturing facilities under IRC Section 29.

Articles
4/11/2012 Webb and Lehrer Write on Historical Tax Considerations for Short-Term Timeshare Products in Top Vacation Ownership Industry Magazine
6/27/2011 Law360.com: IRS Deference To Bankruptcy Courts

News
7/11/2011 Schmidt, Littman, Lehrer and Dayan Address Tax Executives Institute
6/29/2011 Lehrer Presented on Tax Aspects of Investing in Latin America
1/10/2011 Baker Hostetler Announces New Partners
10/1/2010 CCH/Wolters Kluwer/Aspen Publishes Mergers & Acquisitions in the United States: A Practical Guide for Non-U.S. Buyers with 27 Baker Hostetler Attorneys
8/26/2010 Schmidt, Littman and Lehrer Address Tax Executives Institute

Executive Alert / Newsletters
3/1/2012 President Obama's Tax Reform Framework
5/3/2011 Planning in Light of the Obama Administration's Recent Legislative and Enforcement Initiatives
2/8/2011 Baker Hostetler's Hospitality Industry Team Announces Launch of HospitalityLawg®