
Profile
Samuel Weinstein Astorga is an Associate in Greenberg Traurig’s San Francisco office and is a member of the firm’s U.S. State and Local Tax (SALT) practice. Sam focuses his practice on SALT and Federal tax compliance matters including property taxes, documentary transfer taxes, penalty abatements, business revivals, and voluntary disclosure agreements. Sam represents clients before California taxing authorities, including the Franchise Tax Board and the California Department of Tax and Fee Administration. Sam is experienced in liaising with taxing authorities to effectively address client matters in administrative, transactional, and litigation matters.
Sam regularly advises on local tax issues such as the transient occupancy taxes, property tax refunds, and sales and use tax sharing agreements. Sam is also involved as a member of the California Lawyers Association Taxation Section Bay Area Chapter and is an active mentor and contributor at the San Francisco Office’s summer associate program.
Concentrations
- Tax Compliance Counseling
- State and local tax
- Penalty Disputes
- Voluntary disclosures
- Real estate purchase and sale
主要执业方向
主要执业经验
- Representing the National Taxpayers Union (NTU) before the Superior Court of California, challenging a portion of California Senate Bill 167 as unconstitutional under the Due Process Clauses of the United States and California Constitutions.
- Represented a data center before the Santa Clara Department of Collections, successfully challenging significant tax penalties imposed and securing their abatement.
- Advocated for a large Northern California farm before the Internal Revenue Service, demonstrating taxpayer's material participation in the business to satisfy federal tax requirements.
- Tax Extern, Gilead Sciences, 2024
- Legal Intern, Denver Probate Court Clerk, 2022
- Judicial Extern, Hon. Hon. Michael E. Hegarty, U.S. District Court for the District of Colorado, 2021
资历
- LL.M., University of California, Irvine School of Law
-
J.D., University of Colorado Law School
- Tax Emphasis
- B.A., cum laude, Occidental College
- 加利福尼亚州