Steven S. Brown
Steven S. Brown
Steven S. Brown is a principal at Martin, Brown, Sullivan, Roadman, & Hartnett, Ltd.  Mr. Brown concentrates his practice in IRS Administrative Practice and U.S. Tax Court litigation.  He represents and counsels corporations, individuals, partnerships, tax exempt organizations, trusts and estates.  He has over 40 years experience in litigating matters before the U.S. Tax Court, U.S. District Courts and U.S. Courts of Appeal. 
 
Mr. Brown began his career with the IRS as a Trial Attorney in the Office of Regional Counsel (1973-1978) and ultimately as a Senior Trial Attorney in the Office of District Counsel (1978-1979) in Chicago, IL. 

Additional Information »

Education

University of Missouri Law School, J.D., 1973
University of Missouri, B.S., 1970
 

Bar Admissions

Illinois
California
Missouri
 

Court Admissions

Northern District of Illinois
     General and Trial Bars
United States Tax Court
United States Court of Federal Claims
United States Court of Appeals for the Fifth,
    Seventh, and Eleventh Circuits
United States Supreme Court
 

Notable Cases and Results

Stuart, et al. v. Commissioner, 144 T.C. No. 12 (2015). Mostly won.

Our Country Home Enterprises, Inc., et al. v. Commissioner, 145 T.C. No. 1 (2015). Lost

Estate of Franklin Z. Adell v. Commissioner, T.C. Memo 2014-155. Won.

Ballard v. Commissioner, 522 F.3d 1229 (11th Cir. 2008). Won. Reversed Tax Court decision.
 
Lisle v. Commissioner, 541 F.3d 595 (5th Cir. 2008). Won. Reversed Tax Court decision.
 
Estate of Robert H. Lurie v. Commissioner, T.C. Memo 2004-19. Lost and appealed to Seventh Circuit.
 
Investment Research Associates, Ltd. v. Commissioner, T.C. Memo 1999-407. Lost and appealed to Fifth and Eleventh Circuits and to U.S. Supreme Court, which reversed.
 
Universal Manufacturing Company v. Commissioner, T.C. Memo 1994-367. Won.
 

Community Involvement

Adjunct Professor, Federal Civil Tax Procedure, LL.M Program in Tax Law, The John Marshall Law School, 1985-2010
 

Published Legal Writing

“The Fallout After Ballard,” Journal of Tax and Procedure, 2005
 

Legal Lectures

“An Overview of IRS Examinations, Administrative Appeals and Tax Court Litigation,” Chicago Bar Association, 2000
 
“Representation of Promoters and Preparers in Tax Shelter Investigations,” ABA Tax Section, 2003
 
“Privilege and Work Product in the Context of Tax Litigation, Lessons from the Trenches,” ABA Tax Section - CLE, 2004
 
“What Remains of the Attorney-Client and Accountant-Client Privilege in Tax Planning?” Arizona Bar Convention, 2004
 
“IRS Practice & Procedures,” 2005 Tax Conference, Illinois CPA Foundation