Sam Houston

About Sam Houston

I\'m a licensed Florida attorney. My primary focus is representing individuals, business, and nonprofit entities in business and tax-related matters. I advise clients on business formation and general business planning, contract drafting and negotiation, mergers and acquisitions (usually closely held businesses), for-profit and nonprofit corporate governance, commercial leases, operating agreements, partnership agreements, tax planning, and the resolution of business-related tax controversies for corporations and pass through entities. I\'ve represented clients in IRS audits, IRS Appeals, Tax Court, and Federal District Court regarding underreported foreign income, offshore account/asset reporting compliance (FBAR, Form 3520, etc.), streamlined offshore disclosure programs, civil fraud penalties, trust fund recovery penalties, unlawful IRS liens and levies, employment tax issues, proceedings involving the establishment of collection alternatives, and various matters pertaining to the abatement of penalties/interest. Additionally, I have experience in probate, trust, estate planning, and real property matters such as trust litigation and the drafting of deeds, wills, trusts, powers of attorney, living wills, and health care surrogate documents.

Experience

1. Attorney at Law

   Houston Law Pllc

   Jan 2025 — Present · North Palm Beach, FL, US

   I launched Houston Law PLLC to provide comprehensive, business-focused tax and legal solutions for both for-profit and nonprofit organizations. In this role, I advise clients on entity formation, mergers and acquisitions, partnership structuring, contract drafting, and overall corporate governance. I also handle tax planning, represent clients in IRS and state tax controversies, and assist nonprofits with tax and state compliance issues.A few highlights include:* Negotiating and drafting a variety of commercial agreements—including purchase and sale contracts, partnership and shareholder agreements, advertiser/affiliate agreements, and SaaS agreements—in ways that reduce risk and protect my clients’ interests.* Guiding multiple startups from formation through early growth phases, ensuring their legal frameworks and tax strategies align with long-term objectives.* Representing clients in high-stakes tax disputes with the IRS and state agencies, successfully minimizing liabilities and resolving complex compliance matters.

Education

• Florida State University College of Law

  Doctor of Law - JD

• Florida State University College of Law

  Doctor of Law - JD, International Business, Trade, and Tax Law

  2016 — 2019

• University of Florida - Fredric G. Levin College of Law

  Tax LLM, Taxation

  2022 — 2024