Stephen Edward Silver

Spring 2017 Fac Assoc

Stephen E. Silver is  an active  tax litigation and controversy  lawyer  initially representing the IRS and then  in private practice  for over 4  decades.  Mr. Silver has tried several significant civil tax cases in US Tax Court and  federal District Court and argued multiple cases before the 9th Circuit  Court of Appeals  for companies like Circle K, U-Haul and others as well  as  individuals. Several of his cases were of first impression and included alleged violations of taxpayer’s constitutional rights by the Internal Revenue Service. Mr. Silver has defended successfully taxpayers charged with criminal violations of the Internal Revenue Code and Title 18.  Since few cases  go to trial ,  a large part of his  practice involves   resolving civil  audits and criminal investigations  at the administrative level  by working with the Internal Revenue Service and  Department of Justice  representatives. For a listing of cases litigated which were reported,, see his web page at Tax Controversy.

Areas of Practice

  • Administrative Tax Practice dealing with state and federal audits
  • Criminal Tax Investigations
  • Civil and Criminal Litigation in the AZ Superior Court, US District Court, US Federal Claim Court, and Federal Appellate Courts.
  • Appeals

Litigation Percentage

  • 80% of Practice Devoted to Litigation

Certified Legal Specialties

  • Tax Law Specialist, Board of Legal Specialization of the State Bar of Arizona

Bar Admissions

  • Arizona, 1967
  • Washington, 1968
  • U.S. District Court District of Arizona
  • U.S. District Court Western District of Washington
  • U.S. District Court Eastern District of Washington
  • U.S. Court of Appeals 9th Circuit
  • U.S. Court of Federal Claims
  • U.S. Tax Court, 1967
  • U.S. Supreme Court, 1971



Sesilve1@asu.edu



Education
 
University of Arizona College of Law

J.D. – 1967

Honors: Top Ten Percent

Phi Alpha Delta Law Fraternity