About Us

Attorney Sam Rock

Sam is a 1993 graduate of Washington and Lee University and 1996 graduate of the the University of Kentucky College of Law. He 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 and Georgia. In other states, his practice is limited to Federal tax and immigration cases.He is a Designated Attorney for the Consulate of Mexico in Indianapolis, IN, wherein he assists the Consulate in matters relating to its nationals in Kentucky.  Sam is married and lives in Lexington, Kentucky.

Current positions:

Acting President of the Mid-South Chapter of the American Immigration Lawyers Association.


Attorney, Kentucky and Georgia

Real Estate Associate, Kentucky

Apprentice Auctioneer, Kentucky

Minerva Castillo, Office Manager

Minerva is the office administrator.  She immigrated from Mexico.  She is married and has three children.