Susan

V. Sample

Shareholder
700 Milam Street, Suite 800
Houston, TX 77002-2806

Overview

Susan practices tax law in the Corporate & Securities section of the Houston office. Susan has the proven ability to quickly understand sophisticated tax scenarios, the underlying nuances and weak areas, and craft persuasive advocacy positions, and implement them to win cases. Susan represents corporations, partnerships, high wealth individuals and estates before the Internal Revenue Service in Examination, Appeals, penalty and collections proceedings. Clients include large to mid-sized locally owned businesses, hospitals and other large non-profits, as well as Fortune 100 companies.

Susan represents a variety of tax-exempt, charitable organizations, including private foundations and public charities. She has practiced tax law in multiple sophisticated environments, providing her with a breadth of experience that allows her to best serve her clients’ needs.

In addition to her tax practice, Susan regularly drafts surrogacy agreements, embryo, egg and sperm donation agreements on behalf of prospective intended parents, gestational carriers and egg donors. She is equipped to handle the court process to declare intended parents as legal parents of a child. She works with all persons, including LGBTQ, seeking to form families.

Prior to joining Munsch Hardt, Susan served as in-house at a large oil and gas company. She currently serves as Mayor of West University Place, which has provided her with numerous quality contacts within the city and with other legislative bodies.

Education

Admissions

Achievements

  • IRS, Office of Chief Counsel – Award for Achievement as a Special Assistant United States Attorney
  • Woodward/White, Inc. – Best Lawyers in America, Litigation and Controversy – Tax (2021-2024); Best Lawyers in America, Tax Law (2024)
  • Memberships

    • American Cancer Society Starlight Gala (Previous Treasurer)
    • Friends of West U Parks (Board of Directors)
    • Houston Bar Association
    • Houston CPA Society (Scholarships Committee Chair; Charity Extravaganza Co-Chair, 2011, 2013, 2015; 
    • Houston Livestock Show & Rodeo (Steer Starlettes Committee and Rookie of the Year)
    • Junior League of Houston, Inc., Finance Council/Financial Study Committee
    • Mayor of West University Place (2015-Present)
    • Rice Class of 1985 20th and 25th Year Reunion Chair
    • SPARK Park (Board of Directors/Vice President)
    • Texas Society of CPAs (TSCPA) (Board of Directors)
    • UH Law School (Alumni Board of Directors)

Overview

Susan practices tax law in the Corporate & Securities section of the Houston office. Susan has the proven ability to quickly understand sophisticated tax scenarios, the underlying nuances and weak areas, and craft persuasive advocacy positions, and implement them to win cases. Susan represents corporations, partnerships, high wealth individuals and estates before the Internal Revenue Service in Examination, Appeals, penalty and collections proceedings. Clients include large to mid-sized locally owned businesses, hospitals and other large non-profits, as well as Fortune 100 companies.

Susan represents a variety of tax-exempt, charitable organizations, including private foundations and public charities. She has practiced tax law in multiple sophisticated environments, providing her with a breadth of experience that allows her to best serve her clients’ needs.

In addition to her tax practice, Susan regularly drafts surrogacy agreements, embryo, egg and sperm donation agreements on behalf of prospective intended parents, gestational carriers and egg donors. She is equipped to handle the court process to declare intended parents as legal parents of a child. She works with all persons, including LGBTQ, seeking to form families.

Prior to joining Munsch Hardt, Susan served as in-house at a large oil and gas company. She currently serves as Mayor of West University Place, which has provided her with numerous quality contacts within the city and with other legislative bodies.

Experience

  • IRS Tax Controversy

    Represented a Major League Baseball team that deferred its income from advance season ticket sales (and the minimal associated expenses) until the related games were played.

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  • R&D Tax Credit

    Settled the multi-year R&D statistical sample audit for a Fortune 50 company. Although the expectation was that none of the 150 stat sample projects would be resolved during audit, 

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  • IRS Tax Controversy

    Represented the IRS against a professional basketball player who created a personal services corporation similar to the one in Sargent v. Commissioner, which involved a professional 

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