Prior to joining the IRS as a Special Counsel with the Passthroughs & Special Industries division, Sam Starr served as a Senior Tax Consultant for Bloomberg Tax & Accounting. Sam Starr spent the bulk of his career as a tax partner and Chief Tax Officer for PricewaterhouseCoopers LLP (USA). 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 is an adjunct professor of law at Georgetown University Law Center, where he teaches taxation of limited liability companies and S corporations.
Sam is the co-author of three current Tax Management Portfolios on S corporations. In addition, Sam co-authors a Tax Management 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.
Among other professional activities, Sam chaired the AICPA's S Corporation Committee, and Sam is a member of the Bloomberg Tax Income Tax Advisory Board.
Sam writes in his personal capacity; the opinions or views he expresses in his Portfolios and other work are solely his own and do not reflect the views, opinions, or positions of the Internal Revenue Service or the United States government.
Education:
LL.M. in Taxation, Georgetown University Law Center
J.D., University of Virginia
B.S., Pennsylvania State University
Bloomberg Tax Management Portfolios
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S Corporations: Shareholder Tax Issues (Portfolio 732)
The Portfolio, S Corporations: Shareholder Tax Issues, No. 732, reviews the special tax status of S corporation shareholders. To view this Portfolio, visit Bloomberg
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S Corporations: Formation and Termination (Portfolio 730)
The Portfolio, S Corporations: Formation and Termination, reviews the rules regarding the formation and termination of S corporations.
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S Corporations: Corporate Tax Issues (Portfolio 731)
The Portfolio, S Corporations: Corporate Tax Issues, reviews the special tax status of S corporations, including S corporation shareholders, who are taxed pro rata on the corporation's income.
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Limited Liability Companies (Portfolio 725)
The Portfolio, Limited Liability Companies, focuses on the federal tax consequences of using a limited liability company (LLC) for conducting business operations.