Leticia Balcazar, J.D., LL.M., is an international tax attorney whose practice focuses on structuring and documenting cross-border private lending transactions for foreign lenders investing into the United States. With more than two decades of experience, she advises on financing arrangements to produce withholding tax-efficient U.S. source interest and helps clients address tax and legal issues arising in international debt structures.

She represents foreign investors, private lenders, family offices, and businesses, particularly in China, Southeast Asia, Hungary, and Europe, on portfolio interest planning, cross-border loan structuring, and related documentation. Her work includes advising on tax-sensitive loan terms, reviewing financing arrangements, and helping clients coordinate cross-border lending structures with broader business and investment objectives. Her insights have been recognized in publications including Bloomberg Tax.

Before entering private practice, Leticia developed her international tax experience at Deloitte Tax in Los Angeles, where she advised high-net-worth individuals, corporations, and partnerships on complex international tax matters. She later practiced at Robie & Matthai in Los Angeles, focusing on legal and accounting malpractice and business litigation, and at RSM McGladrey, Inc. in Pasadena, where she expanded her work in domestic and cross-border wealth planning for high-net-worth families. Her combined background in tax, litigation, and planning brings a practical and careful perspective to sophisticated international matters.

Prior to her legal career, Leticia lived in Spain while serving as an Air Traffic Controller in the U.S. Air Force.

Outside of her practice, Leticia enjoys spending time with her family, swimming, hiking, and attending live music events.