Sam Lambert is a shareholder with Ray Quinney & Nebeker, and is a member of RQN’s Tax Section. He represents clients in all stages of tax controversy before the IRS, state, and local tax authorities, including pre-controversy planning, audit, appeals, voluntary disclosure, and collection defense. He also advises nonprofit and tax-exempt organizations on aspects of federal and state law and compliance.
Prior to joining RQN in 2007, Sam was Counsel to the Deputy Assistant Attorney General in the Tax Division, U.S. Department of Justice, and argued cases in the U.S. Courts of Appeals as an attorney in the Tax Division’s Appellate Section. Before his appointment to the Tax Division, he served as a law clerk to the Honorable Amalya L. Kearse on the U.S. Court of Appeals for the Second Circuit. Sam received his J.D. from Columbia University in 2002, where he graduated first in his class and was Managing Editor of the Columbia Law Review. Prior to law school, he received a B.A., summa cum laude, from Brigham Young University.
Sam is Chair of the Nonprofit Section of the Utah State Bar.