Professional Experience

Sam is an associate with FRB’s Taxation Group. He focuses his practice on Taxation as it relates to Real Estate, Section 1031 and 1033 exchanges, Quality Opportunity Zone investments, Qualified Real Estate Professional issues, and corporate and partnership reorganizations. His tax controversy practice includes representing clients before the Internal Revenue Service, the New York State Department of Taxation and Finance, the New York City Department of Finance, and the North Carolina Department of Revenue.

While in law school, he participated in the Charlotte Center for Legal Advocacy Low-Income Taxpayer Clinic, where he assisted in the representation of clients before the North Carolina Department of Revenue and the IRS. He was also the Symposium Editor of the Wake Forest University School of Law Journal of Law & Policy.


  • Wake Forest University School of Law – Juris Doctor
  • University of Colorado Denver – Bachelor of Arts in Public Service, summa cum laude

Bar Admissions

  • State of New York

Areas of Concentration

  • Section 1031 and Section 1033
  • Qualified Opportunity Zones
  • Qualified Real Estate Professional issues
  • Corporate and partnership reorganizations
  • Tax controversies


  • Laura J. Gendy Award Recipient – 2023: The Laura J. Gendy Award was established by alumni, family, and friends of Laura J. Gendy (Wake Law JD ’00) to honor a graduating student who exemplifies integrity, compassion for others, and strength of character.
  • Wake Forest School of Law Pro Bono Honor Society Member – 2021
  • Melanie Johnson Raubach Award – 2023 Wake Forest Journal of Law & Policy: In recognition of effort to go above and beyond in exhibitiong a strong effort to advance the goals of the journal.
  • Suzanne Reynolds Change Maker Award – 2023 Wake Forest Journal of Law & Policy: In recognition of embodying the Journal’s Mission of promoting integrity, courtesy, honesty, and a commitment to the best functioning of our system of justice

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