About

Elwood “Lee” Pugh

Lee Pugh retired as a Special Agent (SA) of the Federal Bureau of Investigation (FBI) in May 2016.  Lee had over 20 years of active service.  Following his retirement at the FBI, Lee accepted the position of General Counsel for the Oklahoma Tax Commission.  Lee left his position at the Oklahoma Tax Commission in October 2018 to pursue private practice. 

As a Special Agent for the Federal Bureau of Investigation, Lee conducted federal criminal investigations.  Lee successfully conducted criminal investigations in civil rights, illegal drugs, public corruption, violent crime and organized crime. However, Lee’s primary assignments involved white collar crime and included investigations in financial institution fraud, money laundering, health care fraud, mail and wire fraud, and Indian gaming.  In this work, Lee interviewed witnesses, conducted search warrants, participated in electronic surveillance, used under-cover operations, made arrests, interrogated subjects, and testified before federal grand juries and courts.  Lee’s investigations resulted in numerous arrests and prosecutions and millions of dollars in court ordered restitution and forfeiture.    

 As Lee’s FBI career advanced, he was promoted to Supervisory Special Agent and Chief Division Counsel, the FBI attorney responsible for representing and counseling the FBI.  In this role, Lee provided training to other FBI Agents, oversaw FBI operational and investigative matters, and was consulted regarding the legal compliance of the FBI.  Lee was one of only 56 attorneys who occupied this role for the FBI.  Lee worked with US Attorney’s Offices, task forces, and state and local police agencies to bring successful prosecutions of criminal matters in state and federal courts.  Lee also served as an FBI Adjunct Faculty member and was a regular speaker and trainer at FBI events, including providing quarterly legal training to all FBI Agents.  Lee served as a Certified Police Instructor and conducted training for police academies.  Lee was also a featured speaker to community groups, universities and private industry regarding investigations, security risk and regulatory compliance.

As the General Counsel for the Oklahoma Tax Commission, Lee led and managed a staff of 35 attorneys and support staff in the enforcement of Oklahoma tax laws.Representation included advocacy before the Administrative Law Judges, the Oklahoma Tax Commission, Oklahoma District Courts, Court of Civil Appeals, and the Oklahoma Supreme Court.During Lee’s tenure, the General Counsel’s Office handled hundreds of tax cases for the State of Oklahoma involving sales tax, gross production, income and corporate taxation.Lee’s office also collected millions of dollars in unpaid taxes through collections efforts and the prosecution of tax liens.Lee was a speaker for Continuing Legal Education for the Oklahoma Bar Association; and for Continuing Professional Education for the Oklahoma Society of Certified Public Accountants.

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