Morgan B. Gray


Morgan B. Gray is an associate in the Los Angeles office of Lewis Brisbois and a member of the Corporate Practice. Ms. Gray currently concentrates her practices on mergers and acquisitions, nonprofit asset transfers, general corporate law matters, and some litigation matters. 

Prior to joining Lewis Brisbois, Morgan worked at a major accounting firm doing business consulting. While she was obtaining her LLM in Taxation, from Loyola Law School, she worked at the IRS Counsel's office in Los Angeles and negotiated settlements with taxpayers. Morgan also has experience assisting clients with resolving tax controversies involving the California Franchise Tax Board, California Employment Development Department, the Internal Revenue Service, and several other state agencies.

Morgan dedicates many hours to pro bono work with VITA, a tax preparer organization, sponsored by the government, that assists low income families filing their taxes.


  • PTIN (IRS Number Needed to File Returns)
  • CAF (Attorney IRS Identification Number)

Pro Bono & Philanthropy

Volunteer Income Tax Assistance (VITA) – IRS organization where people professionally prepare taxes for low income individuals.


  • State Bar Admissions
    • California
  • United States District Courts
    • United States District Court for the Central District of California



U.S. District Court for the Central District of California


  • Langston Bar Association
  • NBA (National Bar Association)


Loyola Law School

LL.M in Taxation, 2015

Suffolk University Law School

Juris Doctor, 2014

  • Certificate in Banking and Finance Law
  • Pro Bono Award
  • Juvenile Defenders Clinic

University of Rochester

Bachelor of Arts in Political Science, Minor in Legal Studies, 2010

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