Liliana Menzie

Special Counsel

  • Liliana Menzie
  • Phone: +1 619 744 2262

    Import to Address Book

  • Duane Morris LLP
    750 B Street, Suite 2900
    San Diego, CA 92101-4681

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.


  • U.S. District Court for the Southern District of California
  • California
  • Mexico


  • 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


  • 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