In 2013, Sam founded Brotman Law, recognized in 2018 by Law Firm 500 as the 14th fastest-growing law firm in the United States. In 2016 – and every year since – Sam has been nominated as a “Super Lawyer – Rising Star”, which recognizes the top 2.5% of lawyers nationwide. In his home base of San Diego, Sam has been nominated to San Diego’s “Best of the Bar” list of recommended attorneys.

Sam attended Wabash College in Indiana and later St. Catherine’s College at Oxford University, where he received a “highest honors” standing in 2004. Sam then went on to work as a legal assistant for the prestigious New York City law firm Covington & Burling LLP. Working in their corporate law group for the next two years, Sam 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.

After deciding to attend law school at the University of San Diego, Sam earned a Juris Doctorate (J.D.) degree, a Master of Laws, Taxation (LL.M.), and then, an MBA degree at San Diego State University, focusing on entrepreneurship, finance, and accounting.

Recognizing the importance of being his clients’ best advocate, Sam takes a practical rather than a litigious approach to solving tax problems, which has resulted in a collaborative, rather than a combative, relationship with the government. 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.

In his free time, he enjoys taking golf lessons as well as spending time with his 3 children and wife, Arelhy. They enjoy traveling the world together and giving their children new cultural experiences.