Michelle Jewett is a partner in Mayer Brown's New York office and a member of the Tax Transactions & Consulting practice.  She focuses on all areas of federal income taxation, offering deep experience in private investment funds and real estate and real estate investment trusts as well as mergers and acquisitions, partnerships, energy and infrastructure, financial restructuring, financial instruments and intellectual property, both domestically and internationally.

Michelle has advised on structuring cross-border taxable and tax-free mergers, acquisitions and dispositions, domestic and foreign private equity investments, real estate investments by taxable and tax-exempt entities, mortgage-backed securities and other securitization transactions, various international investments and transactions, bankruptcy and debt workouts, renewable energy investments and corporate transactions in the insurance industry. She has structured numerous cross-border arrangements, including US and foreign private equity funds, real estate funds, timber funds, energy and infrastructure funds, credit funds, and hedge funds. In addition, Michelle regularly advises clients regarding the tax issues associated with real estate infrastructure and renewable energy investments.

Michelle contributes pro bono service forming and advising 501(c)(3) organizations on a variety of issues including hybrid for-profit/not-for-profit structures, unrelated business income tax concerns, and the commerciality doctrine. Michelle is recognized at an Up and Coming lawyer by Chambers USA, has been named a Rising Star by Law360 and IFLR1000, recommended as a leading lawyer by The Legal 500 and included in Euromoney Legal Media Group Americas Women in Business Law Awards Shortlist for Best in Tax.


Harvard Law School, JD

Stanford University, BA


  • California
  • New York


  • Board Member, Emma's Torch
  • Member, National Association of Real Estate Investment Trusts
  • IFLR1000, Deal of the Year: Banking and Finance
  • IFLR1000, Rising Star and Top Attorneys Under 40
  • Law360, Rising Star
  • The Legal 500 United States, Tax: Financial Product and Tax: US taxes: non-contentious in 2018 and 2019
  • Euromoney Legal Media Group Americas Women in Business LawAwards Shortlist for Best in Tax