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Sanford J. Boxerman

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“Perfection is not attainable, but if we chase perfection we can catch excellence.” – Vince Lombardi

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

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.

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 Lift for Life Academy and is a past coach of the Lafayette High School Mock Trial Team.

Awards & Recognitions

Awards

  • Missouri Lawyers Weekly, The POWER List – White-Collar Defense (2020)
  • The Best Lawyers in America® | Lawyer of the Year: Litigation and Controversy-Tax, St. Louis (2022)
  • The Best Lawyers in America® | Criminal Defense: White-Collar Litigation; Litigation and Controversy – Tax, St. Louis (2016 – Present)
  • Super Lawyers® | Missouri and Kansas Super Lawyers List, Super Lawyer (2011- Present)
  • National Trial Lawyers Association, 100 Missouri Trial Lawyers (2012)
  • Martindale-Hubbell®Law Directory, AV® Preeminent™ Peer Review Rated

Designations

Leadership

  • American Bar Association – White Collar Crime Committee, St. Louis Regional Subcommittee | Co- Chair (Present)

Speaking Engagements

Conferences

  • Criminal Tax Sentencing – Best Practices. Annual Tax Law Conference. Federal Bar Association. Washington, DC. (2020)
  • The Long Road: Laying the Foundation for Trial During the Audit. Midyear Tax Meeting. American Bar Association. Boca Raton, FL. (2020)
  • Plenary: Ethical Issues When Representing the Accountant in an IRS Investigation. Annual National Institute on Criminal Tax Fraud and the Annual National Institute on Tax Controversy. American Bar Association. Las Vegas, NV. (2019)
  • Summons Enforcement. New England IRS Representation Conference. Uncasville, CT. (2019)
  • Legal Considerations for Blockchain Implementation and Use. Midwest Accounting & Finance Blockchain Conference. Missouri Society of CPAs. St. Louis, MO. (2019)
  • Employment Tax: Legal Obligations and the Risks of Non-Compliance. 15-Hour Annual MCLE Update. Bar Association of Metropolitan St. Louis. St. Louis, MO. (2019)
  • Sentencing from All Angles. White Collar Crime Seminar. Bar Association of Metropolitan St. Louis. St. Louis, MO. (2019)
  • #BitLaw: Cryptocurrency & the Law. Midwest Black Law Students Association Regional Conference. Midwest Black Law Students Association. St. Louis, MO. (2018)
  • How to Protect Your Client’s Civil Tax Interests When Agreeing to a Criminal Plea / Collateral Consequences. Annual National Institute on Criminal Tax Fraud and the Annual National Institute on Tax Controversy. American Bar Association. Las Vegas, NV. (2018)
  • Cryptocurrency: What Every Practitioner Needs to Know. New England IRS Representation Conference. Uncasville, CT. (2018)
  • Legal Implications of Blockchain Systems Adoption. Midwest Accounting & Finance Blockchain Conference. Missouri Society of CPAs. St. Louis, MO. (2018)
  • Your Client Just Dumped a Pile of Unopened IRS Notices on Your Desk – Now What? 15-Hour Annual MCLE Update. Bar Association of Metropolitan St. Louis. St. Louis, MO. (2018)
  • Significant Legal Developments in the Regions – Central and Midwest Regions. Annual National Institute on White Collar Crime. American Bar Association. San Diego, CA. (2018)
  • Internal Investigations: How to Navigate Ethical Issues to Learn What You Need to Know. Annual National Institute on Criminal Tax Fraud and the Annual National Institute on Tax Controversy. American Bar Association. Las Vegas, NV. (2017)
  • Hot Topics in Civil and Criminal Federal Tax Enforcement. 15-Hour Annual MCLE Update. Bar Association of Metropolitan St. Louis. St. Louis, MO. (2017)
  • Blockchain Banking Regulation and Best Practices to Ensure Compliance. Distributed: Trade Conference. St. Louis, MO. (2016)
  • IRS CI Roundtable. Annual National Institute on Criminal Tax Fraud and the Annual National Institute on Tax Controversy. American Bar Association. Las Vegas, NV. (2016)
  • Federal Practice Tips. Bench and Bar Conference. Bar Association of Metropolitan St. Louis. Lake of the Ozarks, MO. (2016)
  • When the Past isn’t the Past: How to Correct Past Wrongdoing. Annual National Institute on Criminal Tax Fraud and the Annual National Institute on Tax Controversy. American Bar Association. Las Vegas, NV. (2015)
  • Resolution Strategies at IRS Exam and Appeals. Annual National Institute on Criminal Tax Fraud and the Annual National Institute on Tax Controversy. American Bar Association. Las Vegas, NV. (2014)
  • Cooked Books: A Recipe for Representing a Client with a Potential Criminal Tax Problem. Solo and Small Firm Conference. Missouri Bar. Branson, MO. (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. Bench and Bar Conference. Bar Association of Metropolitan St. Louis. Lake of the Ozarks, MO. (2014)
  • Significant Legal Developments in the Regions: Central and Midwest. Annual National Institute on White Collar Crime. American Bar Association. Miami Beach, FL. (2014)
  • Defending Taxpayer Penalties. Annual National Institute on Criminal Tax Fraud and the Annual National Institute on Tax Controversy. American Bar Association. Las Vegas, NV. (2013)
  • Defending Penalties: Taxpayer and Preparer. Annual National Institute on Criminal Tax Fraud and the Annual National Institute on Tax Controversy. American Bar Association. Las Vegas, NV. (2012)

Presentations

  • A Discussion on Real Life Fraud Cases. Association of Certified Fraud Examiners – Greater St. Louis Area Chapter. St. Louis, MO. (2018)
  • Blockchain. Tech Talk Series. OPO Startups. St. Charles, MO. (2018)
  • The What’s and Why’s of Cryptocurrency Unfurled. Jewish Federation of St. Louis – Professional Society. St. Louis, MO. (2018)
  • Tax Appeals – 7 Tips. Appellate Practice Across Multiple Disciplines. Eighth Circuit Bar Association and Federal Bar Association – St. Louis Chapter. St. Louis, MO. (2017)
  • Orange is Not the New Black: Defending the Alleged Tax Fraudster. Bar Association of Metropolitan St. Louis. St. Louis, MO. (2016)
  • New Developments in White Collar Crime and Investigations. Federal Bar Association – St. Louis Chapter. St. Louis, MO. (2016)
  • When the Feds Come A-Knockin. American Bar Association – White Collar Regional Subcommittee. St. Louis, MO. (2015)
  • Boxerman on Bitcoin. Saint Louis University School of Law. St. Louis, MO. (2017)
  • Internal Investigations. American Bar Association – Criminal Justice Section & White Collar Crime Committee, St. Louis Regional Subcommittee. St. Louis, MO. (2014)
  • Criminal and Civil Cases. Lawyers in the Classroom Program. Bar Association of Metropolitan St. Louis. St. Louis, MO. (2014)
  • 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. St. Louis, MO. (2013)
  • Ethical Issues in Appellate Representation. National Business Institute. St. Louis, MO. (2013)
  • When Clients with Problems Cause Problems for You: Ethical Issues in Tax Practice. American Society of Women Accountants. St. Louis, MO. (2010)
  • When Clients with Problems Cause Problems for You: Ethical Issues in Tax Practice. St. Louis Society of Women Certified Public Accountants. St. Louis, MO. (2010)
  • When Clients with Problems Cause Problems for You: Ethical Issues in Tax Practice. Missouri Society of Certified Public Accountants. St. Louis, MO. (2009)
  • Preparer Penalties, Circular 230 and Other Hot Topics. St. Louis Chapter, Missouri Society of CPAs. St. Louis, MO. (2008)

 Webinars

  • Ethical Issues When Representing the Accountant in an IRS Investigation. New England IRS Representation Virtual Conference. (2019)
  • Cryptocurrency Compliance and Liability Issues. American Bar Association – Big Data and Legal Profession Committee. (2018)

Knowledge & Insights

Publications

  • “Tax Controversy Corner – Coming Clean: The Past, Present and Future of the IRS’s Voluntary Disclosure Practice.” Journal of Passthrough Entities. 22(2). (2019)
  • “Bitcoin: It’s Not Just for Criminals Anymore, But Sometimes It Is.” St. Louis Bar Journal. (2018)
  • “Tax Controversy Corner – ’We Disagree with Your Opinion and We Won’t Follow It’:  The IRS’s Acquiescence Program.”Journal of Passthrough Entities. 21(4). (2018)
  • “Tax Controversy Corner – More Bad News for Two Fallen Sprint Executives.” Journal of Passthrough Entities. Vol. 20(6). (2017­)
  • “Tax Controversy Corner – Tenth Circuit Says Managing Partner Can Assert Penalty Defense in Partner-Level Proceeding.” Journal of Passthrough Entities. 20(2). (2017)
  • Its Bark is Worse than its Bit(e): Regulatory and Criminal Law Implications of Virtual Currency.” Criminal Justice. Vol. 31(4). (2017)
  • “Tax Controversy Corner – New Lawsuit Calls for a Fresh Look at an Old Tax Shelter.” Journal of Passthrough Entities. 19(4). (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. (2016)
  • “Whose Fraud Is It Anyway? — Indefinite Extension of the Statute of Limitations on Assessment When the Return Is Fraudulent.” Journal of Passthrough Entities. (2015)
  • “Beware an Inadvertent Waiver of the Attorney-Client Privilege!” Journal of Passthrough Entities. (2015)
  • “From Switzerland to Israel: A Milestone Development in Offshore Tax Evasion.” St. Louis Lawyer Magazine. (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. (2014)
  • “U.S. Citizens with Assets in Foreign Bank Accounts Seeking Help from Attorneys to Avoid Huge Financial Sanctions.” St. Louis Lawyer Magazine. (2014)
  • “The Swiss and Foreign Account Controversy and International Tax Fraud in the 21st Century.” St. Louis Bar Journal. (2013)

Blog Posts

Admissions & Qualifications

Bar & Court Admissions

  • Missouri
  • Illinois
  • U.S. Supreme Court
  • U.S. Courts of Appeals
    • Sixth, Seventh & Eighth Circuits
  • U.S. Tax Court
  • U.S. District Courts
    • Eastern District of Missouri
    • Southern & Central Districts of Illinois
    • District of Colorado

Admitted pro hac vice in other courts including the District Court of the U.S. Virgin Islands

Additional Credentials

  • FINRA Arbitrator Certification, 2019

Educational Background

  • J.D., Harvard Law School, magna cum laude (1988)
  • B.S., Business Administration, Washington University in St. Louis, with highest honors (1985)

Memberships & Associations

Professional Organizations

  • 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
  • Missouri Bar

Civic & Charitable

  • Lift for Life Academy
Boxerman Selected to 2021 POWER List for White Collar Defense
Eighteen Capes Sokol Attorneys Recognized as 2022 Best Lawyers in America
Boxerman Named a 2022 Tax Best Lawyers “Lawyer of the Year” in St. Louis