Sam practices federal taxation for foreign nationals and U.S. ex-patriots, IRS debt resolution, immigration, personal injuries, workers compensation, torts, litigation, and criminal law. Prior to entering full time private practice in 2000, he was an assistant district attorney, staff attorney for the Kentucky Court of Appeals, and was a litigation associate for a regional corporate law firm. For almost 8 years he was an owner and general counsel of a Spanish speaking tax preparation service. Between 2009 and 2010, he served as the director of the Individual Taxpayer Identification Number (ITIN) program for a publicly traded tax preparation service. He is a national speaker and published author on issues relating to the intersection of taxation and immigration. He resides in Lexington, KY. He is licensed in Kentucky. In other states, his practice is limited to Federal tax and immigration cases.
Sam was a principal and founder of Rock and Hardin Tax Service. This services offered by that firm are now offered by Rock Law Group.
Sam is married and lives in Lexington, Kentucky.
Education and Training
Washington & Lee University, B.A., Geology Environmental Studies, 1993
University of Kentucky, College of Law, J.D., 1996
Harvard Law School, Program on Negotiation, Negotiation and Leadership
Presentations and Writings:
Taxpayer Privacy and Common Income Tax Issues for Immigration Lawyers, Immigration and Nationality Handbook, 2009-2010, American Immigration Lawyers Association.
The Intersection of Income Tax and Immigration Law with a Brief Discussion on Tax Benefits for Haitian TPS Recipients, Immigration and Nationality Handbook, 2010-11, American Immigration Lawyers Association.
Submission for the Record, U.S. House of Representatives, Committee on Ways and Means, Subcommittee on Oversight, March 10, 2004, Hearing on Individual Taxpayer Identification Numbers (ITINs), Social Security Numbers (SSNs), Wage Reporting, and the Suspense File.
Tax Benefits for Haitian Beneficiaries of Temporary Protected Status, July 2010 Podcast, American Immigration Lawyers.
American Immigration Lawyers National Conference, Panel Leader, Tax Issues for Foreign Born Individuals, 2009 and 2010.
Federal Bar Association/AILA Mid-South, Spring Immigration Conference, Memphis, TN, Speaker/Panel Leader, Tax Issues for Immigration Lawyers, 2009-2012.
Expert for defense in Colorado v. Gutierrez, CO Supreme Court, Advance Sheet 09SA69 (wherein Court held in favor of defense that undocumented workers tax records in the custody of tax preparer are protected under 4th Amendment and CO Constitution).
Taxpayer Regulation: Require Preparers to Obtain Proof of Residency for Refundable Credits, Tax Analysts, November 22, 2010, pp. 923-929.
Getting the Taxes Straight for CIS and Immigration Court, AILA Fall Conference, September 16, 2011, Denver, CO.
Panel Leader, Tax Issues for Immigration Lawyers, June 2012, AILA National Conference; Reprint Getting Taxes Straight for CIS and Immigration Court.
Panel Leader, Mid-South/TX AILA Chapter Joint Conference, Tax Issues for Immigration Lawyers, November 2012.
Presentation, Tax Benefits for DACA Recipients, Immigration Legal Resource Center, December 13, 2012.
Presentation, Tax Issues for Immigration Attorneys, What Happens on Flatbush doesn’t stay on Flatbush, New York City Immigration Coalition, February 7, 2013.
Presentation/Webinar, AILA, Tax Issues for Business Practitioners, February 2013.
Presentation/Webinar, Immigration Law Resource Center, Tax Compliance Issues for Immigration Attorneys, February 14, 2013.
Presentation/Webinar, Immigration Law Resource Center, TAXIGRATION-Tax Compliance Issues for Immigration Attorneys, September 25, 2013.
Presentation, Mid-South AILA Conference, Cincinnati, OH, TAXIGRATION-Tax Compliance Issues for Immigration Attorneys, October 25, 2013.
Presentation, Latin American Association of Atlanta and GA/AL AILA Chapter, TAXIGRATION-Tax Compliance Issues for Immigration Attorneys, October 25, 2013.
Tax Component of Immigration Legislation, The Green Card, Federal Bar Association Newsletter, August 2013.
TAXIGRATION, Tax Compliance Collides with Immigration Law, AILA's Immigration Practice Pointers (2014-15 Ed.).
Panel Leader, Tax Issues for Immigration Lawyers, American Immigration Lawyers’ National Conference, Boston, MA, June 2014.
Kurban Sourcebook Contributor, 2016-2017, 2018-19 tax sections.
Panel Leader, TAXIGRATION Webinar, Tax Issues in Removal and Family Based Immigration Cases, January 2017.
Tax Issues for Immigrants, A Practical Guide to Understanding Tax Law for Immigrant Taxpayers, Tax Practitioner Guide Series, Co-Author, American Bar Association, 2022.