Background
Schainbaum, Martin A. was born on January 31, 1938 in New York, New York, United States.
Schainbaum, Martin A. was born on January 31, 1938 in New York, New York, United States.
Cornell University and New York University (Bachelor of Science, 1959). New York University (Bachelor of Laws, 1962. Master of Laws in Taxation, 1963).
Worked at Martin A. Schainbaum A Professional Law Corporation (San Francisco, California) specializing in Taxation Law. Litigation.
Admitted to the bar, 1962, New New York 1963, District of Columbia.
1964, United States.
Tax Court, United States. Claims Court, United States. District Court, Eastern and Southern Districts of New New York
1965, California, United States.
District Court, Northern District of California and United States. Court of Appeals, 9th Circuit.
1970, United States. Supreme Court. 1980, United States.
Court of Appeals, 4th Circuit. 1985, United States. Court of Appeals, 5th, 6th, 8th, 10th and 11th Circuits.
1992, United States. Court of Appeals, 2nd Circuit.
Phi Alpha Delta. Recipient: Founders Day Award, New York University, 1959. New York University School of Law, Pre-Bar Association Award re: Exemplary Service and Leadership, Treasurer, 1961-1962.
American Jurisprudence Award in Commercial Law. Outstanding Faculty Award, Golden Gate University, Graduate Tax School, 1974.
Adjunct Professor, Federal Tax Procedure and Tax Litigation, Golden Gate University, San Francisco, California, 1973.
Trial Attorney, Office of Regional Counsel, Internal Revenue Service, San Francisco, California, 1964-1969. Assistant United States Attorney, Tax Division, Office of United States Attorney, San Francisco, California, 1969-1978. Lecturer: Arizona Tax Institute, November, 1985.
"Alternative Techniques to Forfeiture: Jeopardy or Termination of Tax Year Procedures," presented at California Attorneys for Criminal Justice, May 1989.
Speaker, "Current Developments in the Law," 5th and 6th National Institute on Criminal Tax Fraud, November 1988 and November 1989. Author: Chapter 6, "Potential Criminal Problems, Penalties and Punishment, Exposure Foreign Promoter"s of Tax Shelters Characterized As Abusive," 44 Annual New York University Institute on Federal Taxation.
"Internal Revenue Service Battles Abusive Tax Shelters, Present and Future Shock, What To Do," published The San Francisco Attorney, June/July, 1984. "Should the Statute of Limitation on Assessment be Extended: The Pros and Cons," published in Taxation for Accountants, September, 1987.
"When Should Taxpayers Extend The Time for Audit," Taxation for Lawyers, November/December, 1987.
Lecturer, 5th, 6th, 7th, 8th, 9th, 10th, 11th and 12th Annual National Institute on "Criminal Tax Fraud and Money Laundering," Section of Taxation, American Bar Association, Fall 1990, 1991 and 1992. Speaker: Criminal Tax Fraud Panel, 4th Annual American Institute of Certified Planners Conference, October 1992. San Francisco Area Women Tax Lawyers, "Ethics in Tax Practice and Controversies, April 1993.
Moderator: How to Deal with the Internal Revenue Service Administratively and in the Courts: Civil and Criminal Matters, Louisville, Kentucky, April 1992 and Des Moines, Iowa, June 1992 and May 1993.
American Bar Association Panels New Internal Revenue Service Offer in Compromise Procedures, Washington, District of Columbia, May 1992. American Bar Association Panel: Ethical Considerations of Procedural Matters, San Francisco, August 1992.
American Bar Association 1993 Section of Taxation Mid-Year Meeting, Ethical Considerations in Tax Controversies Involving a Discussion of "Rambo" Litigation Matters, February 1993. American Bar Association 1995 Section of Taxation Mid-Year Meeting Moderator: Seminar on Internal Revenue Service Electronic Filing Program and Goals.
Company-Moderator: California State Bar Tax Section: Procedural Panel, Los Angeles, September, 1992.
Member: Bar Association of San Francisco (Chairman, Tax Section, 1983). New York State (Member, Tax Section), Federal (Chairman, Court and Tax Procedure Committee, 1974-1977. Member, Tax Section) and American (Chair, Taxation Committee, General Practice Section, 1991-1993.
Member, San Francisco AreaWomen Tax Lawyers Association.
Company-Chairman, San Francisco AreaIRS Compliance 2000 Program, 1992-1993. Seminar Moderator, General Practice"s Taxation Committee, The I.R.S. Collections Process, A.B.A. Annual Meeting, Honolulu, Hawaii, August, 1989.
Seminar Moderator, General Practice"s Taxation Committee, "Dealing With The Internal Revenue Service," A.B.A. Annual Meeting, Chicago, Illinois, August, 1990) Bar Associations. State Bar of California (Member, Executive Committee, Tax Section, 1986-1988).
The District of Columbia Bar (Member, Tax Section).
(Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization). Former Internal Revenue Service trial attorney and Assistant United States. Attorney Tax Division (North Dakota California) Attorney with a nationwide practice concentrating in defense of civil and criminal tax controversies including all aspects of litigation and white collar crime matters.
Member: Bar Association of San Francisco (Chairman, Tax Section, 1983). New York State (Member, Tax Section), Federal (Chairman, Court and Tax Procedure Committee, 1974-1977. Member, Tax Section) and American (Chair, Taxation Committee, General Practice Section, 1991-1993.
Member, San Francisco AreaWomen Tax Lawyers Association.
Company-Chairman, San Francisco AreaIRS Compliance 2000 Program, 1992-1993. Seminar Moderator, General Practice"s Taxation Committee, The I.R.S. Collections Process, A.B.A. Annual Meeting, Honolulu, Hawaii, August, 1989.
Seminar Moderator, General Practice"s Taxation Committee, "Dealing With The Internal Revenue Service," A.B.A. Annual Meeting, Chicago, Illinois, August, 1990) Bar Associations. State Bar of California (Member, Executive Committee, Tax Section, 1986-1988).
The District of Columbia Bar (Member, Tax Section).
(Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization).