STEPHEN E. SILVER

Of Counsel

Cell: 602-663-7044
Phone: 602-899-6200, ext 3
Fax: 602-899-9339
Email: stevesilverlawplc@gmail.com

Areas of Practice

  • 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

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