Of Counsel

Email: [email protected]

Martin Schainbaum serves as Of Counsel for our firm. Mr. 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 RJS LAW, A Tax Law Firm.

For the last 50 years, Marty has dedicated his practice to civil and criminal tax matters, including all aspects of litigation and white-collar crime. He’s represented individual, business, and corporate tax clients in matters before the IRS and Department of Justice.

Marty has an LL.M. in Taxation from New York University. He is a member of the California, New York, and District of Columbia Bars. He is the recipient of the ABA Jules Ritholz Award for his outstanding representation in Civil and Criminal tax penalty matters. Further, he is the recipient of the Joanne Garvey award for his distinguished career at the Bar.

He is a certified specialist in the area of taxation, by the State Bar of California Board of Legal Specialization.

Awards 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, President, 1974, San Francisco Chapter
• 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

Speaking Engagements & Publications:

• 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-Moderator, 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, Marriage, Divorce and the IRS, California Bar Winter Education Institute, January 2001
• Panelist, Ethical Consideration of Procedural Matters, American Bar Association, San Francisco, 1992
• Panelist, UCLA Tax Controversy Institute, 2000-2018
• Panelist, USD Law – RJS LAW Tax Controversy Institute, 2016-2018

Honors and Awards:

• American Jurisprudence Award in Commercial Law
• Outstanding Faculty Award, Golden Gate University, Graduate Tax School, 1974
• Bruce I Hochman Award
• Jules Ritholtz Memorial Award
• State Bar of California – Joanne Garvey Award for Distinguished Career at the Bar

Representative Matters

• Offices of Lakeside Non-Ferrous Metals, Inc. v. U.S., 679 F.2d 778 (9 Th Cir.(Cal.), June 14, 1982) (NO. 81-1634)
• Consolidated Flooring Services v. U.S., 42 Fed.Cl. 878, 83 A.F.T.R.2d 99-996, 99-1 USTC P 50,434, Unempl.Ins.Rep. (CCH) P 16187B (Fed.Cl., Feb 17, 1999) (NO. 94-352T, 95-1T)
• William E. Schrambling Accountancy Corp. v. U.S., 689 F.Supp. 1001, 61 A.F.T.R.2d 88-1055, 61 A.F.T.R.2d 88-1254, 88-1 USTC P 9235. 89-1 USTC P 147 (N.D.Cal., Feb 10, 1988) (NO. C 86-6483 AJZ)
• Kavoosi v. C.I.R., T.C. Memo. 1986-190, 1986 WL 21949, 51 T.C.M. (CCH) 993, T.C.M. (P-H) P 86,190, 1986 PH TC Memo 86,190 (U.S.Tax Ct., May 12, 1986) (NO. 34350-83)
• Brallier v. C.I.R., T.C. Memo. 1986-42, 1986 WL 21436, 51 T.C.M. (CCH) 382, T.C.M. (P-H) P 86,042, 1986 PH TC Memo 86,042 (U.S.Tax Ct., Jan 29, 1986) (NO. 12982-82, 13096-82, 21352-83, 21353-83)
• S. v. Fred A. Arnold, Inc., 400 F.Supp. 1118, 36 A.F.T.R.2d 75-5228, 75-2 USTC P 9616 (N.D.Cal., June 20, 1975) (NO. C-74-0315 WHO)
• Greyhound Corp. v. U.S., 495 F.2d 863, 33 A.F.T.R.2d 74-1534, 74-1 USTC P 16,138 (9 Th Cir.(Cal.), April 11, 1974) (NO. 71-2977 TO 71-2979, 71-2989)
• S. v. Klee, 494 F.2d 394, 33 A.F.T.R.2d 74-1070, 74-1 USTC P 9412 (9 Th Cir.(Cal.), Mar 27, 1974) (NO. 73-2741)
• Noonan v. Commissioner of Internal Revenue, 52 T.C. 907 (Tax Ct., Sep 02, 1969) (NO. 3029-67, 3030-67, 3080-67, 3081-67, 3082-67, 3083-67)
• Buhler Mortgage Co., Inc. v. Commissioner of Internal Revenue, 51 T.C. 971 (Tax Ct., Mar 17, 1969) (NO. 2954-67)

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