Background
Silver, Stephen E. was born on October 22, 1940 in Los Angeles, California, United States.
Silver, Stephen E. was born on October 22, 1940 in Los Angeles, California, United States.
Arizona State University (Bachelor of Science, with highest distinction, 1964). University of Arizona (Juris Doctor, 1967).
Marsoner v. United States, 40 F.3d 959 (9th Circuit 1994); State v. Averyt, 876 P.2d 1158 (Arizona Court Appendix 1994); Golconda Mining Corporation v. Commissioner, 58 T.C. 570 (1972); McKelvey v. McKeever, A.F.T.R. 2d (P-H) 74-1271 (Doctorate. Arizona 1974), aff"d member, 9th Circuit, January 26, 1976; Jones v. Berry, 525 F. Supp. 645 (Doctorate. Arizona 1981), rev"d & remanded, 722 F. 2d 443 (9th Circuit 1983); James v. McKeever, 33 A.F.T.R.2d 74-1506 (Doctorate. Arizona 1973); Lisner v. McCanless, 356 F. Supp. 398 (Doctorate. Arizona 1973); AMERCO v. Commissioner, 82 T.C. 654 (1984); L.W. Hardy Company v. Commissioner, T.C.M. (P-H) 1987-1963; Matter of Goldman, 602 P.2d 486 (Arizona 1979)Worked at Burch & Cracchiolo, P.A. (Phoenix, Arizona) specializing in Criminal and Civil Tax Litigation, Legal and Accounting Malpractice. Admitted to the bar, 1967, Arizona. 1968, Washington; 1971, United States.
Supreme Court.
Beta Gamma Sigma.
Phi Alpha Delta. Author: "Civil Tax Fraud for Failure to File a Return," 13 Arizona Law Review 299, 1971. "How to Resolve a Tax Controversy Procedurally," 7 Arizona Bar Journal 4, 1971.
"Previously Safe Corporations Face Danger of Accumulated Earning Tax," 9 Taxation for Accountants 260, 1972. "Terminating the Taxpayer"s Taxable Year: How Internal Revenue Service uses it against Narcotics Suspects," 40 Journal of Taxation 110, 1974.
"Use of Motion to Surpress Wiretap Evidence in Recent Tax Case," 40 Journal of Taxation 55, 1974.
"Courts are Upholding Attorney-Client Privilege in Anonymous Payment Situation," 43 Journal of Taxation 358, 1975. "Jeopardy and Termination Assessments," Hearing before Subcommittee on Administration of Internal Revenue Code of Senate Committee on Finance, 94th Congress, 1st Session, November, 1975. "Internal Revenue Service Use of Wiretap Evidence in Civil Tax Proceedings in Doubt Despite Recent Case," 56 Journal of Taxation 300, 1982.
"Internal Revenue Service Sting Tactics Under Attack in Courts," Taxes, September, 1982.
"Internal Revenue Service Likely to Increase Use of Money Laundering and Related Statutes," 73 Journal of Taxation 5. "The Federalization of Arizona"s Criminal Income Tax Statutes," The Arizona Attorney, 1995.
"The Tax Crime Exception to Taking the Fifth Does not Exist," Journal of Taxation, April, 1997. Trial Attorney, Office of Chief Counsel, Internal Revenue Service, Seattle, Washington, 1967-1971.
Arizona Lawyer Representative, Ninth Circuit Judicial Conference, 1983-1985.
Judge Pro Tem, Superior Court, State of Arizona, Maricopa County, 1987. Lawyer Representative, United States. Tax Court Judicial Conference, 1983-1986, 1992.
Member: Maricopa County and American (Member, Sections on: Taxation.
Criminal Justice) Bar Associations. State Bar of Arizona (Chairman, Tax Section, 1989).
(Certified Specialist, Tax Law, Arizona Board of Legal Specialization).
Member: Maricopa County and American (Member, Sections on: Taxation. Criminal Justice) Bar Associations. State Bar of Arizona (Chairman, Tax Section, 1989).
(Certified Specialist, Tax Law, Arizona Board of Legal Specialization).