Samuel’s practice is focused on domestic and international tax controversy and litigation.
Samuel has significant experience representing clients in all aspects of state and federal tax controversy in audit examinations, administrative appeals, and at trial. In addition to representing clients in front of governmental taxing authorities, he has experience in estate and business tax planning, tax-exempt organizations, and estate administration and litigation.
- Update on Lessons Learned From the New Centralized Partnership Audit Regime, March 4, 2026, Eversheds Sutherland Developments in Tax Administration, Controversy and Enforcement (ACE) Seminar
- Push-outs, Pull-ins, and Modifications – Oh My! Lessons Learned From the New Centralized Partnership Audit Regime, April 30, 2025, Eversheds Sutherland Developments in Tax Administration, Controversy and Enforcement (ACE) Seminar
- BBA Workshop: “TEFRA Leave Us Feeling BBA’AD: An Overview of the New Centralized Partnership Audit Regime”, January 11, 2023
- Recognized by The Legal 500 United States in the area of US taxes: contentious (2025)
- Best Lawyers in America - Litigation & Controversy - Tax (2025-2026)
- Best Lawyers in America "Ones to Watch" (2021-2023)
- State Bar of Georgia, Tax Section
- Georgia
- Northern District of Georgia
- U.S. Tax Court
- LL.M., University of Houston Law Center
- J.D., Georgia State University College of Law
- M.A., Georgia State University, Master of Taxation
- B.A., cum laude, Mercer University