律师

Sam Bear

税务, 税务争议及诉讼, 国际税务及转移定价

概览

Sam Bear, an associate in the Chicago office, has represented clients in high-stakes tax controversies in examination, administrative appeals, litigation, trial, and appellate review. Her work encompasses issues related to transfer pricing, carrybacks of net operating losses, subpart F, interest netting, penalties, economic substance, sham-transaction, and similar substance-over-form doctrines.

执业经验

  • Anadarko Petroleum Corp., et al. v. Commissioner, T.C. Docket Nos. 23018-18 and 23019-18 (ongoing case challenging the IRS's determination that a settlement payment is not deductible).
  • GSS Holdings (Liberty) Inc. v. United States, No. 1:19-cv-00728 (Federal Circuit) (ongoing case regarding the limitations on the IRS’s use of the step transaction doctrine).
  • Represented a major bank in district court for a refund related to interest netting.
  • Achieved a full concession and abatement of penalties in IRS Appeals under a reasonable cause defense.
  • Secured a favorable settlement representing a large Internet company in a multimillion-dollar privacy claim.

教育背景

  • 布朗大学, BA, with honors
  • University of Michigan Law School, 法律博士, 优等成绩

执业资格

  • 伊利诺伊州

出庭资格

  • 美国联邦巡回上诉法院
  • US Tax Court
  • US District Court for the Western District of North Carolina
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