Sammy Kim

Sammy Kim is a Virginia tax attorney and the founder of an independent tax law practice. She represents individuals and businesses nationwide in disputes with the Internal Revenue Service and state taxing authorities. Her work includes tax audits, tax debt resolution, payroll tax matters, liens, levies, penalty relief, and installment agreements. She manages communications with tax agencies and helps clients address enforcement actions while seeking workable solutions to unresolved tax obligations.

Sammy earned a B.S. in Physics from EWHA Woman’s University in 1997 and an M.B.A. in Management Information Systems from the University of California, Riverside, in 2001. She received her J.D. cum laude from the University of the District of Columbia David A. Clarke School of Law in 2013, followed by an LL.M. in Taxation from Georgetown University Law Center in 2014. She also completed legal placements with federal agencies and the U.S. Tax Court.

Sammy represents clients in offers in compromise, wage and bank levy releases, collection disputes, and tax penalty matters. Her experience covers payroll tax audits, foreign account reporting issues under FBAR and FATCA, and passport restrictions linked to unpaid tax debt. When administrative resolution is not possible, she handles matters in the U.S. Tax Court and federal district court. Before opening her practice, she worked with several tax-focused law firms.

Sammy Kim is admitted in Virginia and Washington, D.C., and before the U.S. Tax Court and U.S. District Court for the Eastern District of Virginia. She belongs to the American Bar Association, American Society of Tax Problem Solvers, and Fairfax Bar Association. Fluent in English and Korean, she helps clients understand agency demands, respond to enforcement action, and work toward lasting compliance with federal and state tax requirements.

Law Office Affiliations

• Attorney, The Law Offices of Sammy Kim
• Member, Virginia State Bar
• Member, District of Columbia Bar
• Member, American Bar Association
• Member, Washington Council of Lawyers of the Washington Bar Association
• Member, Fairfax Bar Association
• Member, American Society of Tax Problem Solvers (ASTPS)

Licensed State

• Virginia
• District of Columbia

Education

• Georgetown University Law Center
  Master of Laws (LLM) in Taxation
• University of the District of Columbia
  David A. Clarke School of Law
  Juris Doctor (JD)
• University of California, Riverside
  Master of Business Administration (MBA) in Management Information Systems
• EWHA Woman’s University
  Bachelor of Science (BS) in Physics

Awards & Badges