Experience at Work
Sandy defends individuals and corporations in white collar investigations and prosecutions. He also represents taxpayers in civil and criminal tax matters.
Sandy has experience in both the public and private sectors. From 1991 to 1994, he served as assistant public defender in the City of St. Louis, where he gained valuable experience as first chair in numerous jury and bench trials. From 1988 to 1991, and from 1994 through the present, he has worked in private law firms. Sandy was one of the founders of Capes Sokol in 2001.
"Perfection is not attainable, but if we chase perfection we can catch excellence." – Vince Lombardi
Practice Groups
Areas of Concentration
- All White Collar Criminal Defense Matters
- Representation of Witnesses Before the Grand Jury
- Internal Investigations
- Criminal Tax Matters
- Voluntary Disclosures
- Advice Regarding Foreign Financial Account Issues
- Civil Tax Controversies, Including IRS Audits
- Tax Court Representation
- Appeals to the Circuit Courts of Appeal in Criminal and Tax Court Cases
- Virtual Currency Investigations and Litigation
Education
- J.D., Harvard Law School, magna cum laude (1988)
- B.S. Business Administration, Washington University in St. Louis, With Highest Honors (1985)
Licensed to Practice
- Missouri
- Illinois
- U.S. Supreme Court
- U.S. Courts of Appeals (Sixth, Seventh and Eighth Circuits)
- U.S. Tax Court
- U.S. District Court, Eastern District of Missouri
- U.S. District Courts, Southern and Central Districts of Illinois
- Admitted pro hac vice in other courts including the District Court of the U.S. Virgin Islands
In the Community
Sandy co-teaches the tax fraud prosecutions course in the graduate tax program as an adjunct faculty member at the Washington University School of Law. He has also been an adjunct lecturer of business law at Washington University’s Olin School of Business.
Sandy has assisted, on a pro bono basis, the Labadie Environmental Organization, serving as a consultant in trial and appellate court litigation that opposed a coal ash landfill in Labadie, Missouri.
He serves on the Board of Directors of Life for Life Academy and is a past coach of the Lafayette High School Mock Trial Team.
Awards & Designations
- American College of Tax Counsel, Fellow
- The Best Lawyers in America®
- Best Lawyers®, Criminal Defense: White-Collar Litigation, St. Louis, 2016 – Present
- Missouri and Kansas Super Lawyers
- Missouri and Kansas Super Lawyers List, Super Lawyer, 2011- Present
- Martindale-Hubbell® Law Directory, AV® Preeminent™ Peer Review Rated
MEMBERSHIPS & ASSOCIATIONS
- Digital Currency and Ledger Defense Coalition
- National Association of Criminal Defense Lawyers
- Bar Association of Metropolitan St. Louis
- American Bar Association, Taxation Section
- American Bar Association, Criminal Justice Section, White Collar Crime Division
- Co-Chair of the St. Louis Regional Subcommittee of the American Bar Association – White Collar Crime Committee
- Missouri Bar
Publications
- “Bitcoin: It’s Not Just for Criminals Anymore, But Sometimes It Is.”, St. Louis Bar Journal, Fall 2018
- “Tax Controversy Corner – ’We Disagree with Your Opinion and We Won’t Follow It’: The IRS’s Acquiescence Program,” Journal of Passthrough Entities, Vol. 21, No. 4, July/August 2018
- “Tax Controversy Corner – More Bad News for Two Fallen Sprint Executives,” Journal of Passthrough Entities, Vol. 20, No. 6, November/December 2017
- “Tax Controversy Corner – Tenth Circuit Says Managing Partner Can Assert Penalty Defense in Partner-Level Proceeding”, Journal of Passthrough Entities, Vol. 20, No.2, March/April 2017
- “Its Bark is Worse than its Bit(e): Regulatory and Criminal Law Implications of Virtual Currency”, Criminal Justice, Winter 2017
- “Tax Controversy Corner – New Lawsuit Calls for a Fresh Look at an Old Tax Shelter”, Journal of Passthrough Entities, Vol. 19, No.4, July/August 2016
- “How Long Am I Going to Jail for that Fraud?” — The 2015 Amendments to the Federal Sentencing Guidelines for Economic Crimes”, St. Louis Bar Journal, Winter 2016
- “Whose Fraud Is It Anyway? — Indefinite Extension of the Statute of Limitations on Assessment When the Return Is Fraudulent.”, Journal of Passthrough Entities, Nov./Dec. 2015
- “Beware an Inadvertent Waiver of the Attorney-Client Privilege!”, Journal of Passthrough Entities, Mar./Apr. 2015
- “From Switzerland to Israel: A Milestone Development in Offshore Tax Evasion,” St. Louis Lawyer Magazine, Mar. 2015
- “You Can Ask The IRS to Abate Interest on a Tax Liability, And If You’re Not Too Rich, You Can Obtain Judicial Review Too,” Journal of Passthrough Entities, Jul./Aug. 2014
- “U.S. Citizens with Assets in Foreign Bank Accounts Seeking Help from Attorneys to Avoid Huge Financial Sanctions,” St. Louis Lawyer Magazine, May 2014
- “The Swiss and Foreign Account Controversy and International Tax Fraud in the 21st Century,” St. Louis Bar Journal, Summer 2013
Presentations
- “Legal Implications of Blockchain Systems Adoption”, Midwest Accounting and Finance Blockchain Conference, Missouri Society of CPAs, September 2018
- “Cryptocurrency Compliance and Liability Issues”, Webinar, American Bar Association Big Data and Legal Profession Committee, September 2018
- “A Discussion on Real Life Fraud Cases”, Association of Certified Fraud Examiners, Greater St. Louis Area Chapter, September 2018
- “Blockchain,” part of the monthly Tech Talks series at OPO Startups, a co-working center for digital startups located in the renovated Old Post Office building on historic Main Street in St. Charles, Missouri, July 2018
- “Your Client Just Dumped a Pile of Unopened IRS Notices on Your Desk – Now What?”, 2018 Bar Association of Metropolitan St. Louis 15-Hour Annual MCLE Update, St. Louis, MO, June 2018
- “The What’s and Why’s of Cryptocurrency Unfurled“, Jewish Federation of St. Louis – Professional Society, St. Louis, MO, May 2018
- “Significant Legal Developments in the Regions – Central and Midwest Regions”, American Bar Association’s 32nd Annual National Institute on White Collar Crime, San Diego, CA, February 2018
- “#BitLaw: Cryptocurrency & the Law”, 2018 Midwest Black Law Students Association (MWBLSA) Regional Conference, St. Louis, MO, February 2018
- “Internal Investigations: How to Navigate Ethical Issues to Learn What You Need to Know“, American Bar Association’s 34th Annual National Institute on Criminal Tax Fraud and Seventh Annual National Institute on Tax Controversy, Las Vegas, NV, December 2017
- “Hot Topics in Civil and Criminal Federal Tax Enforcement”, 2017 Bar Association of Metropolitan St.Louis 15-Hour Annual MCLE Update, St. Louis, MO, June 2017
- “Appellate Practice across Multiple Disciplines – Tax Appeals – 7 Tips”, Eighth Circuit Bar Association and the Federal Bar Association-St. Louis, St. Louis, MO, April 2017
- “Boxerman on Bitcoin”, Saint Louis University School of Law, St. Louis, MO, March 2017
- “IRS CI Roundtable”, American Bar Association’s 33rd Annual National Institute on Criminal Tax Fraud and the 6th Annual National Institute on Tax Controversy, Las Vegas, NV, December 2016
- “Orange is Not the New Black: Defending the Alleged Tax Fraudster“, Bar Association of Metropolitan St. Louis, St. Louis, MO, June 2016
- “Blockchain Banking Regulation and Best Practices to Ensure Compliance“, Distributed: Trade, St. Louis, MO, June 2016
- “Federal Practice Tips“, BAMSL Bench and Bar Conference, Lake of the Ozarks, MO, June 2016
- “New Developments in White Collar Crime and Investigations”, St. Louis Chapter of the Federal Bar Association, St. Louis, Missouri, April 2016
- “When the Past isn’t the Past: How to Correct Past Wrongdoing,” ABA’s 32nd Annual National Institute on Criminal Tax Fraud and the Fifth Annual National Institute on Tax Controversy, Las Vegas, NV, Dec. 2015
- “When the Feds Come A-Knockin‘”, ABA White Collar Regional Subcommittee, St. Louis, Missouri, Oct. 1, 2015
- “Resolution Strategies at IRS Exam and Appeals,” American Bar Association’s 31st Annual National Institute on Criminal Tax Fraud and the Fourth Annual National Institute on Tax Controversy, Las Vegas, NV, Dec. 2014
- “Internal Investigations,” American Bar Association Criminal Justice Section, White Collar Crime Committee, St. Louis Regional Subcommittee, Oct. 2014
- “Cooked Books: A recipe for representing a client with a potential criminal tax problem,” Missouri Bar’s Solo and Small Firm Conference, Branson, MO, Jun. 2014
- “My client just dumped a large pile of unopened mail on my desk…from the IRS”: Practical tips for the non-tax lawyer when representing a client with a federal tax problem,” BAMSL Bench and Bar Conference, Lake of the Ozarks, MO, May 2014
- “Significant Legal Developments in the Regions: Central and Midwest,” American Bar Association’s 28th Annual National Institute on White Collar Crime, Miami Beach, FL, Mar. 2014
- “Defending Taxpayer Penalties,” American Bar Association’s 30th Annual National Institute on Criminal Tax Fraud and the Third Annual National Institute on Tax Controversy, Las Vegas, NV, Dec. 2013
- “Navigating the Ethical Minefield and Keeping Your C.P.A. License! Practical Advice for Avoiding Ethical Concerns in Your Tax Practice and Properly Handling Them When They Arise,” Missouri Society of Certified Public Accountants, Nov. 2013
- “Ethical Issues in Appellate Representation,” National Business Institute, St. Louis, MO, Jan. 2013
- “Defending Penalties: Taxpayer and Preparer,” American Bar Association’s 29th Annual National Institute on Criminal Tax Fraud and the Second Annual National Institute on Tax Controversy, Las Vegas, NV, Dec. 2012
- “When Clients With Problems Cause Problems for You: Ethical Issues in Tax Practice,” Missouri Society of Certified Public Accountants, Nov. 2009; American Society of Women Accountants and St. Louis Society of Women Certified Public Accountants, Jan. 2010