Sam Starr is special counsel with the Internal Revenue Service’s Office of Associate Chief Counsel, Pass-throughs & Special Industries. Before the IRS, Sam worked as a senior tax fellow for Bloomberg Tax. Sam also served as a tax partner for PricewaterhouseCoopers LLP (USA) for 25 years, including his role as the firm’s chief tax officer.
During his years at PwC, Sam served as co-leader of the firm’s national tax Pass-Through Entities practice, focusing on partnerships, limited liability companies, and S corporations. He has extensive experience in structuring acquisitions and dispositions for businesses organized as pass-through entities. Sam was a former adjunct professor of law at Georgetown University Law Center for 28 years, where he taught taxation of limited liability companies and S corporations.
Sam is the co-author of three current BBNA tax portfolios on S corporations. In addition, Sam co-authors a BBNA portfolio on the taxation of limited liability companies. Sam has published articles for various tax journals and has presented at a number of tax conferences.
Sam is a CPA and received his B.S. in Accounting, with honors, from Pennsylvania State University, J.D. from the University of Virginia School of Law, and LL.M. in Taxation from the Georgetown University Law Center.