Meet Sam

About Sam Brotman

Founder, Brotman Law

Samuel D. Brotman (“Sam”) is a practicing attorney in San Diego and the founder of Brotman Law. Sam represents individuals, as well as businesses, their owners, and their officers in criminal and civil tax controversies at the state and federal levels. In addition, he advises companies on complicated tax compliance issues, oversees transactional matters, advises on tax issues in family court situations, and optimizes tax planning for numerous people and organizations.

His personal practice primarily centers on all aspects of tax litigation and criminal/civil tax controversies in front of the Internal Revenue Service, Franchise Tax Board, Employment Development Department, California Department of Tax and Fee Administration, and various other state/local tax agencies. 

The years he has spent in the trenches on behalf of his clients have given him a unique knowledge of not only the ways the laws are written, but how they are enforced on the state and federal levels. He uses this knowledge, not only to help clients out of their tax crisis, but also in his compliance and optimization practices to help clients avoid trouble in the first place. 

Sam’s Approach

Sam’s approach to problems often differs from other attorneys in that he focuses on the achievement of personal or organization goals first, solving tax issues within a larger framework of what is best for the client

Too often, attorneys are quick to offer up solutions to tax issues without examining the greater consequences to the client. To provide targeted advice, Sam draws on a wide range of interdisciplinary skills and puts the government into the client’s framework, rather than the other way around. 

He believes that we meet clients where they are and get them to where they want to be.

Professional Background

Prior to founding Brotman Law, Sam chaired the corporate law and corporate tax departments for a prominent boutique tax firm in San Diego while representing a variety of business owners, high net worth individuals, and regional conglomerates. 

Sam has an extensive corporate law background and a track record of success in corporate matters. He served as lead counsel on several major transactions, navigated his clients through several multi-million dollar commercial debt workouts, and oversaw day-to-day legal operations for two large Southern California corporations. 

Prior to his licensure, Sam was formerly with Covington & Burling LLP in New York City. As a senior legal assistant there, he was a key representative on over twenty major corporate transactions and was assistant to special counsel for, at the time, two of the largest bankruptcies in United States history.

Legal Education

Sam received his Juris Doctorate and his Master of Laws in Taxation (LL.M.) from the University of San Diego. While in law school, he was professionally certified as a mediator and won numerous awards for oral and written advocacy. He was also a past president of the USD Vis Moot International Arbitrations team and led his team to the most accolades in school history. 

Sam also graduated with his Master’s in Business Administration from San Diego State University, with an emphasis in corporate finance and entrepreneurship. As part of his capstone work, Sam made recommendations implemented by the City of San Diego’s Economic Development Department and was commended by the city and the university for exemplary work in helping to create jobs and grow the city’s economy.

Pre-Law Education

Prior to law school, Sam completed his undergraduate education at Wabash College (cum laude) with a dual B.A. in English and Religion. He also received a “highest honors” standing from St. Catherine’s College at Oxford University in 2004. In 1999, Sam was one of twenty-six individuals selected by the American Field Service for a year-long course of study in Japan.

Professional Achievements 

Sam has been repeatedly been tapped for his expertise by the national and local media and has been quoted for a front-page New York Times article as well as by the Wall Street Journal, Reuters, US News and World Report, the Sacramento Bee, the San Diego Union-Tribune and many others. 

He has been recognized as a “Super Lawyer – Rising Star” for the last four years, which is a distinction reserved for the top 2.5% of lawyers. Additionally, Brotman Law was recognized in 2018 as the 14th fastest-growing law firm in the United States.

On a Personal Level

Sam lives in Poway with his wife and three children. He enjoys great food and beverage, international travel, blues music, Dallas Cowboys football, princess tea parties, middle/high school athletics, and the occasional moments of peace and quiet with his wife.