Sanford J. Boxerman

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Biography

Sandy defends individuals and corporations in white collar investigations and prosecutions, represents taxpayers in civil and criminal tax matters, and advises participants (and would-be participants) in the digital assets space. From 1991 to 1994, Sandy served as an assistant public defender in the City of St. Louis, where he first-chaired numerous jury and bench trials, including two jury trials in one week.

In addition to his active law practice, Sandy teaches the tax fraud prosecutions course in the graduate tax program at the Washington University School of Law. For many years he taught the Legal Environment of Business course at the Washington University Olin Business School.

Sandy is actively involved in both the legal and broader communities. He is co-chair of the White Collar committee of the Federal Bar Association’s Criminal section. Sandy also actively participates in the Tax and Criminal Justice sections of the American Bar Association. In addition Sandy currently serves as the immediate past chair of the Professional Society of the Jewish Federation of St. Louis. He is also a member of the Hadley Township Democratic Club in St. Louis County. In the past Sandy has served on the board of directors of Lift for Life Academy, a coach of the Lafayette High School mock trial team, and as a consultant for trial and appellate court litigation for the Labadie Environmental Organization. He attends Kol Rinah, having formerly served on the congregation’s board of directors and as chair of its personnel committee.

Awards

Fellow, American College of Tax Counsel
Recipient, Top Legal Innovation Award (Emerging Practice Areas) (blockchain and cryptocurrency), Missouri Lawyers Media (2018)
“The POWER List,” White-Collar Defense, Missouri Lawyers Weekly (2020-2022)
Lawyer of the Year: Litigation and Controversy-Tax, St. Louis, The Best Lawyers in America® (2022)
The Best Lawyers in America®, Criminal Defense: White-Collar; Litigation and Controversy – Tax, St. Louis (2016-present)
Super Lawyers®, Missouri and Kansas Super Lawyers (2011-present)
Martindale-Hubbell®Law Directory, AV® Preeminent™ Peer Review Rated Approved arbitrator, FINRA

Education

J.D., Harvard Law School, magna cum laude (1988)
B.S., Business Administration, Washington University, with highest honors (1985)

Admissions

Licensed in Missouri and Illinois
Admitted to practice in:
- Supreme Court of the United States
- United States Courts of Appeals
  - Sixth Circuit
  - Seventh Circuit
  - Eighth Circuit
- United States District Courts
  - Eastern and Western Districts of Missouri
  - Southern and Central Districts of Illinois
  - District of Colorado
  - Pro hac vice in other courts, including District Court of the U.S. Virgin Islands
- United States Tax Court

Associations

Federal Bar Association, Criminal Section – Co-chair White Collar committee
American Bar Association, Section of Taxation
American Bar Association, Criminal Justice Section, White Collar Committee (past chair St. Louis Regional Subcommittee)
American College of Tax Counsel – Amicus Committee
National Association of Criminal Defense Lawyers
Missouri Bar
Bar Association of Metropolitan St. Louis

Criminal Tax Matters

Represented an accountant charged with multiple counts of aiding and assisting in the preparation of fraudulent tax returns in violation of 26 U.S.C. § 7206(2). Successfully negotiated a favorable plea agreement resulting in a sentence of home-confinement.
Represented a business owner with a professional license in a case involving a fraudulent tax return that generated a large tax refund. Successfully negotiated a favorable plea agreement resulting in a sentence of probation and persuaded state licensing board to allow client to maintain licensure.
Represented a business owner who underreported income by over $1 million. Client came into compliance with the tax laws and avoided an IRS criminal investigation and prosecution.
Took over representation from prominent east coast attorney at a time when Government was offering a deal requiring a plea to tax evasion and jail sentence; after extensive trial preparation and advocacy, Government agreed to a plea to a lesser charge with no incarceration.
Represented international business owner in criminal prosecution resulting from undeclared foreign assets and income; government agreed to a reduced FBAR penalty and a sentence of probation.
Represented income tax return preparer in rural Missouri in criminal tax investigation relating to preparation of returns allegedly claiming improper credits; client not charged and case closed.
Brought in by client as criminal tax counsel to assist his prominent Chicago attorney in resolving a federal criminal tax case in Illinois; successfully convinced Assistant United States Attorney not to pursue charges relating to a $2 million transaction.
No charges brought against prominent business owner and media personality following examination by IRS-Criminal Investigation special agents into potential tax crimes.

Digital Currency & Blockchain Matters

Represented owner of bitcoin mining machine retailer and lessor in an investigation from a secretary of state investigative agency to successfully educate the agency so it could conclude that the owner’s business model did not trigger securities reporting obligations.
Guided cryptocurrency-owning taxpayers through preparation of tax returns claiming favorable tax treatment for exchange transactions with appropriate disclosures; returns not challenged by IRS.
Represented cryptocurrency company, a Money Services Business, during multiple Bank Secrecy Act examinations, with successful resolutions.
Represented founded of Decentralized Finance protocol in class-action alleging violation of state law; case settled after dismissal from federal court.
Advised trade association on tax matters related to digital assets.

Civil Tax Matters

Represented franchisee of one of the largest tax preparation companies in the United States in a civil injunction action brought by the Tax Division of the U.S. Department of Justice. Successfully negotiated an agreement whereby the franchisee was able to continue operating its tax preparation business, and also resolved related IRS Office of Professional Responsibility proceedings.
Convinced the IRS to reverse a proposed $400,000 adjustment to income resulting from an inaccurately issued Form 1099.
In the case of an individual taxpayer who had claimed excessive and unsubstantiated deductions on the return, resolved audit with minimal adjustments and no civil fraud penalty or referral to IRS-Criminal Investigation.
Have represented multiple taxpayers in resolving their undeclared income and unreported foreign financial accounts by participation in IRS procedures such as the Offshore Voluntary Disclosure Program and the Streamlined Domestic and Foreign Offshore Procedures.
Obtained relief for client whose husband had filed joint tax returns without her knowledge.
Took over pending Tax Court case involving assessment of substantial capital gains tax from taxpayer’s sale of home; assembled and presented to IRS counsel documentation establishing no tax due, after which IRS conceded the case.