Stephen Silver

Areas of Practice

The firm currently represents clients in 35+ states and numerous foreign countries.

• Administrative Tax Controversy Practice dealing with city, state and federal taxing agencies
• Criminal Tax Investigations
• Civil and Criminal Litigation in the US District Court, US Court of Federal Claims, US Tax Court, and Arizona Superior Court
• Appellate Federal and State Courts.

Bar Admissions

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

Education

• University of Arizona College of Law, Tucson, Arizona
  D. – 1967
  Honors: Top Ten Percent
  Phi Alpha Delta Law Fraternity
• Arizona State University
  S. in Accounting – 1964
  Honors: With Highest Distinction
  Beta Gamma Sigma Honor Society

Published Works

• How to Resolve a Tax Controversy Procedurally, 7 Arizona Bar Journal 4 (1971)
• Previous ‘Safe’ Corporations Face Danger of Accumulated Earnings Tax, 9 Taxation for Accountants 260 (1972)
• Terminating the Taxpayer’s Taxable Year: How IRS Uses it Against Narcotics Suspects, 40 Journal of Taxation 110 (1974)
• Use of Motion to Suppress Wiretap Evidence in Recent Tax Case, 40 Journal of Taxation 55 (1974)
• Courts are Upholding Attorney-Client Privilege in Anonymous Payment Situation, 43 Journal of Taxation 358 (1975)
• Jeopardy and Termination Assessments, Hearing before Subcommittee on Administration of Internal Revenue Code,
• Senate Committee on Finance, 94th Congress, 1st Session, November 1975
• IRS Use of Wiretap Evidence in Civil Tax Proceedings in Doubt Despite Recent Case, 56 Journal of Taxation 300 (1982)
• IRS Sting Tactics Under Attack in Courts, Taxes (September 1982)
• IRS Likely to Increase Use of Money Laundering and Related Statutes, 73 Journal of Taxation 286 (1990)
• The Federalization of Arizona’s Criminal Income Tax Statutes, The Arizona Attorney (July 1995)
• State v. Anselmo, 3 Tax News, State Bar of Arizona No. 3 (May 1996)
• The Tax Crime Exception to Taking the Fifth Does Not Exist, The Journal of Taxation (April 1997)
• Test Law Representatives Before Allowing Them at Tax Board, 19 Maricopa Lawyer 9 (July 1999)

Representative Cases

• Norma Slone, Transferee, et al. v. Com­missioner, 896 F.3d 1083 (9th Cir. 2018­)
• Norma Slone, Transferee, et al. v. Commissioner, T.C. Memo. 2016-115 (US Tax Court 2016)
• Jones v. Commissioner, 146 T.C. No. 3 (2016)
• Norma Slone, Transferee, et al. v. Commissioner, Ninth Circuit, 788F.3d 1049 (9th Cir. 2015)
• Norma Slone, Transferee, et al. v. Commissioner, T.C. Memo. 2012-57 (U.S. Tax Court, 9th Cir. 2012)
• FRGC Investment, LLC v. Commissioner, T.C. Memo. 93 AFTR.2d 2004-1434 (9th Cir. 2004)
• FRGC Investment, LLC v. Commissioner, T.C. Memo. 2002-276 (U.S. Tax Court 2002)
• Estate of Ethel S. Nowell, T.C. Memo. 1999-15 (U.S. Tax Court 1999)
• Crotty v. Cook, 121 F.3d 541 (9th Cir. (Ariz.) 1997)
• State v. Anselmo, C.R. 94-02896 (Arizona Superior Ct., Maricopa County 1996)
• In re Grand Jury Proceedings, 40 F.3d 959 (9th Cir. (Ariz.) 1994)
• State v. Averyt, 179 Ariz. 123, 876 P.2d 1158 (Ariz. App. Div. 1 1994)
• S. v. Sehnal, 930 F.2d 1420 (9th Cir. (Ariz.) 1991)
• Standard Chartered Bank v. Milus, 826 F.Supp. 310 (D. Ariz. 1990)
• Thornock v. Commissioner, 94 T.C. 439 (U.S. Tax Ct. 1990)
• Gralneck v. Commissioner, T.C. Memo. 1990-46
• Gralneck v. Commissioner, T.C. Memo. 1989-433
• Oxford Life Ins. Co., Inc. v. United States, 682 F.Supp. 1042 (D. Ariz. 1987)
• Rocz v. Drexel Burnham Lambert, Inc., 154 Ariz. 462, 743 P.2d 971 (Ariz. App. Div. 1 1987)
• W. Hardy Co. v. Commissioner, T.C. Memo. 1987-63
• Hock v. Commissioner, T.C. Memo. 1987-444
• Daggett v. Jackie Fine Arts, Inc., 152 Ariz. 559, 733 P.2d 1142 (Ariz. App. Div. 1 1986)
• Feldman v. Commissioner, 791 F.2d 781 (9th Cir. 1986)
• Feldman v. C.I.R., affirming 84 T.C. 1 (1984)
• Amerco (U-Haul Corporation) v. Commissioner of Internal Revenue, 82 T.C. 654 (U.S. Tax Ct. 1984)
• Jones v. Berry, 722 F.2d 443 (9th Cir. (Ariz.) 1983)
• Oxford Life Ins. Co., Inc. v. United States, 574 F.Supp. 1417 (D. Ariz. 1983)
• Jones v. Berry, 524 F.Supp. 645 (D. Ariz. 1981)
• Salt River Project Agr. Imp. And Power Dist. v. City of Phoenix, 129 Ariz. 398, 631 P.2d 553 (Ariz. App. Div. 1 1981)
• S. v. Cederquist, 641 F.2d 1347 (9th Cir. (Ariz.) 1981)
• Warehouse Indem. Corp. v. Arizona Dept. of Economic Sec., 128 Ariz. 504, 627 P.2d 235 (Ariz. App. Div. 1 1981)
• Estate of Best v. Commissioner of Internal Revenue, 76 T.C. 122 (1981)
• Matter of Goldman, 124 Ariz. 105, 602 P.2d 486 (Ariz. Sup. Court 1979)
• Arizona Dept. of Economic Sec. v. King, 122 Ariz. 158, 593 P.2d 908 (Ariz. Sup. Court 1979)
• United States v. Wines, Docket No.78-1551 (9th Cir. 1979)
• United States v. Wines, D. Ariz., Cert. Den., 444 U.S.927 (1979)
• Schildcrout v. McKeever, 580 F.2d 994 (9th Cir. (Ariz.) 1978)
• Keane v. Berry, 416 F.Supp. 858, NO. CIV. 75-493 PHX.WPC (D. Ariz. 1976)
• McKelvey v. McKeever, Aff’d, No. 74-1813 (9th Cir. 1976)
• McKelvey v. McKeever, 33 AFTR2d 74-1271 (D. Ariz. 1974)
• Arizona Dept. of Economic Security v. Little, 24 Ariz. App. 480, 539 P.2d 954 (Ariz.App. Div. 1 1975)
• Nadell v. Commissioner, T.C. Memo. 1974-227 (1974)
• Lisner v. McCanless, 356 F.Supp. 398 (D. Ariz. 1973)
• Tomlinson v. Commissioner of Internal Revenue, 58 T.C. 570 (U.S. Tax Ct. 1972)
• Golconda Mining Corp. v. Commissioner, 58 T.C. 139 (1972)
• Morrell v. Commissioner, T.C. Memo. 1971-99
• Hicks v. Commissioner, T.C. Memo. 1970-267
• Curran v. Commissioner, T.C. Memo. 1970-160 (U.S. Tax Ct. 1970)
• Kamins v. Commissioner, 54 T.C. 977 (1970)
• Adams v. Commissioner, T.C. Memo. 1970-104 (U.S. Tax Ct. 1970)
• Morrison v. Commissioner, 54 T.C. 758 (1970)
• Haley v. Commissioner, 54 T.C. 642 (1970)
• Lemery v. Commissioner, 54 T.C. 480 (1970)
• Estate of Stundon v. Commissioner, T.C. Memo. 1970-20 (U.S. Tax Ct. 1970)
• Anderson v. Commissioner, T.C. Memo. 1969-267 (Tax Ct. 1969)
• Stone v. Commissioner, T.C. Memo. 1969-265
• Stevens v. Commissioner, T.C. Memo. 1969-251
• Hennessey v. Commissioner, T.C. Memo. 1969-209
• Dahlstrom v. Commissioner, T.C. Memo. 1968-197 (1968)
• Hearde v. Commissioner, T.C. Memo. 1968-78

Honors and Awards

• AV Preeminent®-rating by Martindale Hubbell, 1980 – Present
• Listed in “The Best Lawyers in America”
• S. News-Best Lawyers, “Best Law Firm” Rankings, Tax Litigation and Tax Law, Tier 1
• Southwest Super Lawyers, 2007-2014
• Arizona State Bar, Tax Section Chairman, 1999
• State Bar of Arizona, Tax Law Section, Henry Tom Outstanding Tax Award winner, 2013

Professional Associations and Memberships

• American College of Tax Counsel since 1997
• American Bar Association
• State Bar of Arizona

Past Employment Positions

• Silver Law, PLC, Founding Member, Scottsdale, Arizona, 2000 – 2020
• Burch & Cracchiolo, P.A., Senior Tax Partner, Phoenix, Arizona, 1972 – 2000
• Maricopa County Superior Court, Judge pro tem – Phoenix, Arizona
• Office of Chief Counsel, Internal Revenue Service, Trial Attorney, 1967 – 1971
• Arthur Andersen & Co., Staff Accountant, 1963 – 1964

Other

• Adjunct Professor, Arizona State University, College of Law, 2017-current; Federal Tax Controversies: Practice and Procedure