MARTIN A. SCHAINBAUM

Former IRS trial attorney and Assistant U.S. Attorney Tax Division (N.D. Calif.) Attorney with a nationwide practice concentrating in defense of civil and criminal tax controversies including all aspects of litigation and white collar crime matters.

Email:  taxmerlin@gmail.com
Phone: 415.777.1040

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The law firm of Martin A. Schainbaum, A Professional Law Corporation, has been serving the national and international community in civil and criminal tax related matters for over 30 years.

The firm’s founder, Martin A. Schainbaum, brings both his talent and experience as a former Assistant United States Attorney in the Northern District of California, Tax division, and as a former IRS Regional Counsel trial attorney, to a practice dedicated to the defense of civil and criminal tax matters, including all aspects of litigation, and white-collar crime, involving individual, business and corporate tax and white-collar crime matters.

Mr. Schainbaum and his team of professionals handle tax controversies with skill, knowledge, and finesse, preventing civil tax controversies from becoming criminal matters and battling the government for individual clients, corporations and other business entities. When an individual or business faces a tax controversy, whether civil or criminal, it requires specialized representation by the law firm of Martin A. Schainbaum.

Areas of Practice

  • Areas of Practice:
    • Administrative Hearings & Adjudication
    • Administrative Investigations

    Constitutional Law:

    • Search & Seizure Protections

    Criminal Law:

    • Criminal Law-Federal (White Collar Crimes)

    Government Agencies & Programs:

    • Law Enforcement Agencies

    International Law:

    • International Taxation

    Litigation & Appeals:

    • Federal Appellate Practice
    • Federal Trial Practice
    • Tax Litigation
    • US Court of Appeals for the Federal Circuit
    • US Supreme Court

    Taxation Law:

    • Corporate Taxation
    • Estate & Gift Taxation
    • Excise Taxes
    • Income Taxation
    • International Taxation
    • Payroll Taxes
    • Property (Ad Valorem) Taxes
    • Sales & Use Taxes

    Certifications/Specialties:

    • Taxation Law, State Bar of California Board of Legal Specialization

    Fraternities/Sororities:

    • Phi Alpha Delta

    Litigation Percentage:

    • 95% of Practice Devoted to Litigation
  • Education:
    • New York University School of Law, New York, New York, 1963 LL.M.
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    • New York University School of Law, New York, New York, 1962 LL.B.
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    • Honors: Pre-Bar Assoc. Award re: Exemplary Serv. & Leadership, Treasurer 1961-1962
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    • New York University, School of Commerce (now Stern School of Business) New York, New York, 1959 B.S., Accounting
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    • Honors: Founders Day Award, New York University, New York, New York, 1959
  • Bar Admissions:
    • California, 1965
    • New York, 1962
    • District of Columbia, 1963
    • U.S. Court of Appeals 9th Circuit, 1965
    • U.S. Court of Appeals 4th Circuit, 1980
    • U.S. Court of Appeals 10th Circuit, 1985
    • U.S. Court of Appeals 11th Circuit, 1985
    • U.S. Court of Appeals 5th Circuit, 1985
    • U.S. Court of Appeals 6th Circuit, 1985
    • U.S. Court of Appeals 8th Circuit, 1985
    • U.S. Court of Appeals 2nd Circuit, 1992
    • U.S. District Court Eastern District of New York, 1964
    • U.S. District Court Southern District of New York, 1964
    • U.S. District Court Northern District of California, 1965
    • U.S. Supreme Court, 1970
    • U.S. Tax Court, 1964
  • Professional Associations and Memberships:
    • Certified Taxation Specialist – State Bar of California
    • Bar Association of San Francisco Member
    • Bar Association of San Francisco, 1983 Chairman, Tax Section
    • New York State Bar, Tax Section Member
    • District of Columbia Bar Association, Tax Section Member
    • Federal Bar Association, 1974 - 1977 Chairman, Court and Tax Procedure Committee
    • Federal Bar Association, Tax Section Member
    • American Bar Association, 1991 - 1993 Chair, Taxation Committee, General Practice Section
    • Women Tax Lawyers Association, San Francisco Area Member
    • IRS Compliance 2000 Program, San Francisco Area, 1992 - 1993 Co-Chairman
  • Presentations and Publications:
    • Potential Criminal Problems, Penalties and Punishment, Exposure For Promoters of Tax Shelters Characterized as Abusive, Chapter 6, 44 Annual New York University Institute on Federal Taxation "IRS Battles Abusive Tax Shelters, Present and Future Shock, What to Do", The San Francisco Attorney, June/July, 1984 "Should the Statute of Limitation on Assessment be Extended: The Pros and Cons", Taxation for Accountants, Sept., 1987 "When Should Taxpayers Extend the Time for Audit", Taxation for Lawyers, Nov./Dec., 1987

    Classes/Seminars Taught:

    • Adjunct Professor, Federal Tax Procedure and Tax Litigation, Golden Gate University, San Francisco, California, 1973 - Present
    • Lecturer, Arizona Tax Institute, 1985
    • Alternative Techniques to Forfeiture: Jeopardy or Termination of Tax Year Procedures, California Attorneys for Criminal Justice, 1989
    • Speaker, Current Developments in the Law, Criminal Tax Fraud, 5th and 6th Annual National Institute, 1988 - 1989
    • Lecturer, Criminal Tax Fraud and Money Laundering, Section of Taxation, American Bar Association, 5th, 6th, 7th, 8th, 9th, 10th, 11th and 12th Annual National Institute, American Bar Association, Section of Taxation, 1990 - 2000
    • Speaker, Criminal Tax Fraud Panel, 4th Annual AICP Conference, 1992
    • Speaker, Ethics in Tax Practice and Controversies, San Francisco Area Women Tax Lawyers, 1993
    • Moderator, How to Deal with the Internal Revenue Service Administratively and in the Courts: Civil and Criminal Matters, Louisville, Kentucky and Des Moines, Iowa, 1992 - 1993
    • Panel, New Internal Revenue Service Offer in Compromise Procedures, American Bar Association, Washington, District of Columbia, 1992
    • Panel, Ethical Considerations of Procedural Matters, American Bar Association, San Francisco, 1992
    • Panel, Ethical Considerations in Tax Controversies Involving a Discussion of "Rambo" Litigation Matters, American Bar Association, 1993 Section of Taxation, Mid-Year Meeting, 1993
    • Co-Mediator, Procedural Panel, California State Bar, Tax Section, Los Angeles, 1992
    • Co-Moderator, California State Bar Tax Section: Procedural Panel, Los Angeles, 1992
    • Mid-Year Meeting Moderator, ABA Section of Taxation: Seminar on Internal Revenue Service Electronic Filing Program and Goals, 1995
    • Seminar Moderator, General Practice's Taxation Committee, 1990
    • Seminar Moderator, General Practice's Taxation Committee, The I.R.S. Collections Process, ABA Annual Meeting, Honolulu, Hawaii, 1989 - Present
    • Panelist, UCLA Tax Controversy Institute, October 2000
    • Panelist, Marriage, Divorce and the IRS, California Bar Winter Education Institute, January 2001
    • Panelist, Ethical Consideration of Procedural Matters, American Bar Association, San Francisco, 1992

    Honors and Awards:

    • American Jurisprudence Award in Commercial Law Outstanding Faculty Award, Golden Gate University, Graduate Tax School, 1974
  • Past Employment Positions:
    • Office of United States Attorney, Tax Division, San Francisco, California, Assistant United States Attorney, 1969 - 1978
    • Internal Revenue Service, Office of Regional Counsel, San Francisco, California, Trial Attorney, 1964 - 1969
    • State Bar of California, Member, Executive Committee, Tax Section, 1986 - 1988
    • State Bar of California, Taxation Law Advisory Commission, Appointed Member, 1998 - 2000