Attorney Profile
Chavioleyette “Chay” Fenelus
Founder & Managing Attorney of Basis Law PLLC
Chavioleyette “Chay” Fenelus is the Founder and Managing Attorney of Basis Law PLLC. Her practice focuses primarily on federal tax controversy, where she represents individuals and businesses navigating disputes with the Internal Revenue Service and other taxing authorities. She also advises Virginia clients on estate planning and selected business matters.
The Attorney Behind Basis Law PLLC
Biography
Chavioleyette “Chay” Fenelus, Esq., LL.M., is the Founder and Managing Attorney of Basis Law PLLC. Her practice focuses primarily on federal tax controversy, representing individuals and businesses in IRS examinations and audits, administrative appeals, collection matters, and disputes before the United States Tax Court. Chay approaches legal representation with careful analysis, strategy, and candor. She believes clients should understand the good along with the bad—the strengths of their position, potential risks, available options, and practical consequences—so they can make informed decisions about how to proceed.
A native of Richmond, Virginia, Chay grew up in a low-income family that relied at times on public assistance. Before becoming an attorney, she spent several years working in the criminal justice system, including probation, corrections, juvenile justice, and court services. Those experiences gave her an early understanding of how laws, government systems, and access to economic opportunity can shape a person’s options.
Today, her work is centered primarily in tax law. Chay earned her LL.M. in Taxation from the University of Florida Levin College of Law and her J.D., cum laude, from Liberty University School of Law. She continues to develop her tax practice through advanced study, mentorship, and active involvement in the tax bar.
Education and mentorship are also important parts of Chay’s professional mission. She is particularly interested in helping taxpayers and tax professionals recognize controversy issues earlier, understand when legal counsel may be appropriate, and make informed decisions before problems escalate. As a first-generation attorney who benefited from mentorship herself, she also mentors students and emerging professionals.
Chay founded Basis Law on principles that have shaped her own path: knowledge can create opportunity, people should understand the systems affecting them, good counsel requires both candor and strategy, and where someone begins does not determine what they can build.
Practice Focus
Focused counsel for complex decisions.
Chay’s practice focuses primarily on federal tax controversy, with additional services in Virginia business law and estate planning.
CREDENTIALS & INVOLVEMENT
A practice shaped by continued learning and professional involvement.
Chay remains actively engaged in the legal and tax communities through professional organizations, continuing education, substantive contributions, and service. Her involvement reflects a commitment to continued learning and meaningful participation in the profession.
Professional Associations
- American Bar Association, Section of Taxation | Civil & Criminal Tax Penalties Committee; Standards of Tax Practice Committee
- Virginia State Bar | Resolution of Fee Disputes Committee; Co-Coordinator, Rule of Law Program, Young Lawyers Conference
- Alexandria Bar Association | Director-at-Large
- George Mason University Black Alumni Chapter | Director-at-Large
- Northern Virginia Black Attorneys Association | Member
Court Admissions
- U.S. Court of Appeals for the Fourth Circuit
- U.S. Court of Appeals for the Federal Circuit
- U.S. District Court for the Eastern District of Virginia
- U.S. Tax Court
- U.S. Court of Federal Claims
- Supreme Court of Virginia
Recognitions & Contributions
Recognition and contributions to the profession.
Loretta Collins Argrett Fellowship
American Bar Association Section of Taxation | 2026–2029
Virginia Rising Stars
Tax | 2026
Forty Under 40
George Mason University Black Alumni Chapter | 2026
- U.S. Tax Court Rules of Practice and Procedure — Substantive Contributor to ABA Tax Section comments addressing proposed changes to practitioner admission, reporting obligations, disciplinary procedures, reciprocal discipline, reinstatement, and protections for taxpayers appearing before the Court.
- Proposed IRS Voluntary Disclosure Practice — Substantial Contributor to ABA Tax Section comments addressing eligibility and disclosure requirements, penalties, taxpayer protections, and procedures for administering the IRS’s proposed revised voluntary disclosure framework.
- ABA Model Rules of Professional Conduct — Substantial Contributor to ABA Tax Section comments addressing proposed guidance on material errors, client confidentiality, online reviews, duties to former clients, and communications with represented persons.
Tax Tip Tuesday
Making tax law easier to understand.
Through Tax Tip Tuesday, Chay breaks down federal tax issues, IRS procedures, and developments in tax law into practical information for taxpayers, business owners, and tax professionals. Follow @ChayFenelusEsq on TikTok for new Tax Tip Tuesday videos.
Start a Conversation
Bring the issue.
Build the strategy.
A consultation is an opportunity to discuss what is happening, identify the questions that matter, and consider possible next steps. It also gives us an opportunity to determine whether Basis Law is the right fit for your matter.