Samuel A. Mitchell

Samuel A. Mitchell

Expertise: Litigation

Sam specializes in litigation involving various financial product and insurance company issues representing clients before the United States Tax Court and various Federal District and Appeals Courts and in controversy work before the Appeals Division of the Internal Revenue Service. He has worked on litigation involving life insurance reserves, test cases for the health insurance and financial guaranty industries, and cases involving property-casualty tax issues. As part of his controversy practice, he has worked on a range of insurance company tax issues (both life and property-casualty) and financial product tax issues, and represented companies regarding IRS Industry Issue Resolution requests related to bad debts and variable annuity hedging. He is a frequent writer and a speaker at industry conferences and currently serves on the editorial board of the Society of Actuaries Taxation Section’s Taxing Times publication. Sam has been with the firm since 1999.


Samuel A. Mitchell, admitted to bar, 1991, Colorado; 1999, District of Columbia; 1999, U.S. Tax Court. Education: Bob Jones University (B.S., magna cum laude, 1986); University of Denver College of Law (J.D., 1990, Order of St. Ives, Editor-in-Chief, Denver University Law Review). Government Experience: Law Clerk to Hon. Bobby R. Baldock, U.S. Court of Appeals for the Tenth Circuit, 1991-1992. Trial Attorney, U.S. Department of Justice, Antitrust Division, 1992-1995, Tax Division, 1995-1999. Outstanding Attorney Award, U.S. Department of Justice, 1998. Member: Federal Bar Association (Tax Section), American Bar Association (Tax Section).