Sicily MalevaKiesel


San Francisco + 1.415.875.5763

Sicily Maleva Kiesel focuses her practice on cross-border investigations by the United States Department of Justice (DOJ) and the Securities and Exchange Commission (SEC), as well as securities litigation and tax disputes.

Sicily has experience conducting investigations in Mainland China into potential violations of the Foreign Corrupt Practices Act (FCPA) and large-scale compliance issues. Her contributions to publications encompass a range of topics, including anti-money laundering, sanctions violations, and securities litigation. Sicily has worked on merger litigation in California state court, where the application of Delaware law raised significant conflict of laws issues.

Sicily's practice includes tax controversy matters in the United States Tax Court and in state courts. Her matters have included disputes related to the economic substance of multiple transactions and Internal Revenue Service (IRS) imposition of accuracy-related penalties, conservation easement valuations, and state sales tax disputes.

Sicily maintains a diverse pro bono practice, ranging from local tax counseling to international law. Sicily has assisted religious entities in obtaining California property tax exemptions, aided outdoor education nonprofits in obtaining federal tax-exempt status, and helped land trusts navigate conservation easement issues related to state tax laws and the Marketable Record Title Act (MRTA).


  • Diebold Nixdorf successfully restructures over $2.7 billion in funded debt and completes the first-ever dual proceeding under the U.S. bankruptcy code and Dutch restructuring law in 71 daysIn the first-ever cross border restructuring involving dual main proceedings under chapter 11 of the U.S. Bankruptcy Code and a scheme of arrangement (the "Dutch Scheme") under the Dutch Act on Confirmation of Extrajudicial Plans (Wet Homologatie Onderhands Akkoord ("WHOA")), and the first-ever chapter 15 recognition of Dutch Scheme proceedings and a sanctioned WHOA reorganization plan (the "WHOA Plan"), Jones Day represented Diebold Nixdorf, Incorporated ("Diebold") and certain of its U.S. and Canadian subsidiaries (the "Debtors") in connection with (i) the prepackaged chapter 11 cases of In re Diebold Holding Company, LLC, et al., (Case No. 23-90602-DRJ) commenced on June 1, 2023, in the United States Bankruptcy Court for the Southern District of Texas (the "Bankruptcy Court"); (ii) the Dutch Scheme, commenced on June 1, 2023 by Diebold Nixdorf Dutch Holding B.V. (the "Dutch Issuer") in the District Court of Amsterdam (the "Dutch Court"), and (iii) the chapter 15 proceedings before the Bankruptcy Court commenced by the foreign representative of the Dutch Issuer, wherein the Bankruptcy Court recognized the Dutch Scheme proceeding as a foreign main proceeding and recognized and extended comity to the WHOA Plan that was sanctioned by the Dutch Court.