Stephen E. Silver
Founding Member
Year Joined Firm
Areas of Practice
- Active administrative tax practice dealing with state and federal audits
- Criminal tax investigations
- Civil and criminal litigation in the AZ Superior Court and US District Court
Litigation Percentage
- 50% of Practice Devoted to Litigation
Certified Legal Specialties
- Tax Law Specialist, Board of Legal Specialization of the State Bar of Arizona
Bar Admissions
- Arizona, 1967
- Washington, 1968
- U.S. Supreme Court, 1971
- U.S. District Court District of Arizona
- U.S. District Court Western District of Washington
- U.S. District Court Eastern District of Washington
- U.S. Court of Federal Claims
- U.S. Tax Court
- U.S. Court of Appeals 9th Circuit
Education
- University of Arizona College of Law, Tucson, Arizona
- J.D.
- Honors: Top Ten Percent
- Honors: Phi Alpha Delta Law Fraternity
- Arizona State University
- B.S. in Accounting - 1964
- Honors: With Highest Distinction
- Honors: Beta Gamma Sigma Honor Society
Published Works
- How to Resolve a Tax Controversy Procedurally, 7 Arizona Bar Journal 4 (1971)
- Previous 'Safe' Corporations Face Danger of Accumulated Earnings Tax, 9 Taxation for Accountants 260 (1972)
- Terminating the Taxpayer's Taxable Year: How IRS Uses it Against Narcotics Suspects, 40 Journal of Taxation 110 (1974)
- Use of Motion to Suppress Wiretap Evidence in Recent Tax Case, 40 Journal of Taxation 55 (1974)
- Courts are Upholding Attorney-Client Privilege in Anonymous Payment Situation, 43 Journal of Taxation 358 (1975)
- Jeopardy and Termination Assessments, Hearing before Subcommittee on Administration of Internal Revenue Code, Senate Committee on Finance, 94th Congress, 1st Session, November, 1975
- IRS Use of Wiretap Evidence in Civil Tax Proceedings in Doubt Despite Recent Case, 56 Journal of Taxation 300 (1982)
- IRS Sting Tactics Under Attack in Courts, Taxes (September, 1982)
- IRS Likely to Increase Use of Money Laundering and Related Statutes, 73 Journal of Taxation 286 (1990)
- The Federalization of Arizona's Criminal Income Tax Statutes, The Arizona Attorney (July, 1995)
- State v. Anselmo, 3 Tax News, State Bar of Arizona No. 3 (May, 1996)
- The Tax Crime Exception to Taking the Fifth Does Not Exist, The Journal of Taxation (April, 1997)
- Test Law Representatives Before Allowing Them at Tax Board, 19 Maricopa Lawyer 9 (July, 1999)
Representative Cases
- FRGC Investment, LLC v. Commissioner, T.C. Memo. 2002-276 (U.S. Tax Court 2002)
- Estate of Ethel S. Nowell, T.C. Memo. 1999-15 (U.S. Tax Court 1999)
- Crotty v. Cook, 121 F.3d 541 (9th Cir.(Ariz.) 1997)
- State v. Anselmo, C.R. 94-02896 (Arizona Superior Ct., Maricopa County 1996)
- In re Grand Jury Proceedings, 40 F.3d 959 (9th Cir.(Ariz.) 1994)
- State v. Averyt, 179 Ariz. 123, 876 P.2d 1158 (Ariz.App. Div. 1 1994)
- U.S. v. Sehnal, 930 F.2d 1420 (9th Cir.(Ariz.) 1991)
- U.S. v. Sehnal, 930 F.2d 1420 (U.S. Tax Court 1998)
- Standard Chartered Bank v. Milus, 826 F.Supp. 310 (D. Ariz. 1990)
- Thornock v. C.I.R., 94 T.C. 439 (U.S. Tax Ct. 1990)
- Gralnek v. C.I.R., T.C. Memo. 1990-46 (U.S. Tax Ct. 1990)
- Gralnek v. C.I.R., T.C. Memo. 1989-433 (U.S. Tax Ct. 1989)
- Oxford Life Ins. Co. v. U.S., 682 F.Supp. 1042 (D. Ariz. 1987)
- Rocz v. Drexel Burnham Lambert, Inc., 154 Ariz. 462, 743 P.2d 971 (Ariz. App. Div. 1 1987)
- L.W. Hardy Co., Inc. v. C.I.R., T.C. Memo. 1987-63 (U.S. Tax Ct. 1987)
- Hock v. C.I.R., T.C., Memo 1987-444 (U.S. Tax Ct. 1987)
- Daggett v. Jackie Fine Arts, Inc., 152 Ariz. 559, 733 P.2d 1142 (Ariz. App. Div. 1 1986)
- Feldman v. C.I.R., 791 F.2d 781 (9th Cir. 1986)
- Feldman v. C.I.R., affirming 84 T.C. 1 (1984)
- Amerco (U-Haul Corporation) v. Commissioner of Internal Revenue, 82 T.C. 654 (U.S. Tax Ct. 1984)
- Jones v. Berry, 722 F.2d 443 (9th Cir.(Ariz.) 1983)
- Oxford Life Ins. Co. v. U.S., 574 F.Supp. 1417 (D. Ariz. 1983)
- Jones v. Berry, 524 F.Supp. 645 (D.Ariz. 1981)
- Salt River Project Agr. Imp. And Power Dist. v. City of Phoenix, 129 Ariz. 398, 631 P.2d 553 (Ariz. App. Div. 1 1981)
- U.S. v. Cederquist, 641 F.2d 1347 (9th Cir.(Ariz.) 1981)
- Warehouse Indem. Corp. v. Arizona Dept. of Economic Sec., 128 Ariz. 504, 627 P.2d 235 (Ariz. App. Div. 1 1981)
- Estate of Best v. Commissioner of Internal Revenue, 76 T.C. 122 (U.S. Tax Ct. 1981)
- Matter of Goldman, 124 Ariz. 105, 602 P.2d 486 (Ariz. 1979)
- Arizona Dept. of Economic Sec. v. King, 122 Ariz. 158, 593 P.2d 908 (Ariz. Sup. Court 1979)
- United States v. Wines, Docket No.78-1551 (9th Cir. 1979)
- United States v. Wines, D. Ariz., Cert.Den., 444 U.S.927 (1979)
- Schildcrout v. McKeever, 580 F.2d 994 (9th Cir.(Ariz.) 1978)
- Keane v. Berry, 416 F.Supp. 858, NO. CIV. 75-493 PHX.WPC (D.Ariz. 1976)
- McKelvey v. McKeever, Aff'd, No. 74-1813 (9th Cir. 1976)
- McKelvey v. McKeever, 33 AFTR2d 74-1271 (D.Ariz. 1974)
- Arizona Dept. of Economic Security v. Little, 24 Ariz.App. 480, 539 P.2d 954 (Ariz.App. Div. 1 1975)
- Nadell v. C.I.R., T.C. Memo. 1974-227 (U.S. Tax Ct. 1974)
- James v. McKeever, 33 A.F.T.R.2d 74-1506 (D.Ariz. 1973)
- Lisner v. McCanless, 356 F.Supp. 398 (D.Ariz. 1973)
- Tomlinson v. Commissioner of Internal Revenue, 58 T.C. 570 (U.S. Tax Ct. 1972)
- Golconda Mining Corp. v. Commissioner of Internal Revenue, 58 T.C. 139 (U.S. Tax Ct. 1972)
- Morrell v. C.I.R., T.C. Memo. 1971-99 (U.S. Tax Ct. 1971)
- Hicks v. C.I.R., T.C. Memo. 1970-267 (U.S. Tax Ct. 1970)
- Curran v. C.I.R., T.C. Memo. 1970-160 (U.S. Tax Ct. 1970)
- Kamins v. Commissioner of Internal Revenue, 54 T.C. 977 (U.S. Tax Ct. 1970)
- Adams v. C.I.R., T.C. Memo. 1970-104 (U.S. Tax Ct. 1970)
- Morrison v. Commissioner of Internal Revenue, 54 T.C. 758 (U.S. Tax Ct. 1970)
- Haley v. Commissioner of Internal Revenue, 54 T.C. 642 (U.S. Tax Ct. 1970)
- Lemery v. Commissioner of Internal Revenue, 54 T.C. 480 (U.S. Tax Ct. 1970)
- Estate of Stundon v. C.I.R., T.C. Memo. 1970-20 (U.S. Tax Ct. 1970)
- Anderson v. C.I.R., T.C. Memo. 1969-267 (Tax Ct. 1969)
- Stone v. C.I.R., T.C. Memo. 1969-265 (Tax Ct. 1969)
- Stevens v. C.I.R., T.C. Memo. 1969-251 (Tax Ct. 1969)
- Hennessey v. C.I.R., T.C. Memo. 1969-209 (Tax Ct. 1969)
- Dahlstrom v. C.I.R., T.C. Memo. 1968-197 (Tax Ct. 1968)
- Hearde v. C.I.R., T.C. Memo. 1968-78 (Tax. Ct. 1968)
Honors and Awards
- AV-rating by Martindale Hubbell, 1980 - Present
- Listed in "The Best Lawyers in America"
- Listed in "Super Lawyers"
Professional Associations and Memberships
- Maricopa County Bar Association
- American Bar Association
- State Bar of Arizona
- University of Arizona, Board of Directors
Past Employment Positions
- Burch & Cracchiolo, P.A., Senior Tax Partner, 1972 - 1999
- Office of Chief Counsel, Internal Revenue Service, Trial Attorney, 1967 - 1971
- Arthur Andersen & Co., Staff Accountant, 1963 - 1964