Sam's clients, in industries that include hospitality and travel, retail, manufacturing, and financial services, regularly seek his counsel on federal and state tax matters. As a former tax counsel with the Senate Finance Committee, Sam worked on numerous domestic tax policy initiatives affecting corporations and pass-through entities that were enacted into law. While with the congressional Joint Committee on Taxation, Sam assisted members of Congress with the development and analysis of legislative tax proposals. He also worked on several special reports and investigations conducted by the committee staff, including the Committee's investigation of Enron, allegations relating to the IRS handling of tax-exempt organizations, and efforts to simplify the federal tax system.