Bailey Roese has more than a decade of experience representing taxpayers in federal, state and local tax controversies. Selected as a 2023 Captive Review "One to Watch," a 2023 Best Lawyers "One to Watch," in the area of Tax Law, and a Kentucky Super Lawyers Rising Star in Tax Law for 2018-2023, Bailey regularly advocates for clients in state courts, administrative tribunals, the United States Tax Court and US federal courts, including the US Supreme Court. Bailey also has broad experience working with the Internal Revenue Service, including IRS appeals, and state and local tax departments to settle disputes on behalf of taxpayers. She also assists clients with their tax planning, compliance and collection needs. Her expertise encompasses income tax, captive insurance taxation, sales tax, property tax, trust and estate tax, excise tax and others.

Bailey has been a speaker or panelist on a variety of tax and legal topics, including state and local tax, federal tax, captive insurance taxation and ethics. She has also written extensively on tax law, with publications in State Tax Notes and Captive Review, among others.

Bailey is an active member of the community. She serves on the Board of Trustees for the Olmsted Parks Conservancy. In 2019, she was a member of the Transition Team for Kentucky Governor Andy Beshear and Lieutenant Governor Coleman. She formerly served as general counsel for the Kentucky Democratic Party and as president of the Board of Louisville Girls Leadership. Bailey is a 2016 graduate of Leadership Louisville's Ignite Louisville Program and a 2015 graduate of Emerge Kentucky.