Background
Brown, Steven Spencer was born on February 26, 1948 in Manhattan, Kansas, United States. Son of Gerald James and Buelah Marie (Spencer) Brown.
Brown, Steven Spencer was born on February 26, 1948 in Manhattan, Kansas, United States. Son of Gerald James and Buelah Marie (Spencer) Brown.
University of Missouri (Bachelor of Science in Business Administration, 1970. Juris Doctor, 1973). Phi Delta Phi.
Worked at Martin, Brown & Sullivan, Limited. (Chicago, Illinois) specializing in Federal and State Taxation, Federal and State Trial and Appellate Practice, both Civil and Criminal. Admitted to the bar, 1973, Missouri.
1974, United States.
Tax Court. 1977, Illinois. 1979, United States. District Court, Northern District of Illinois including Trial Bar.
1983, United States. Court of Appeals, Seventh Circuit.
1986, United States. Court of Federal Claims. 1989, California and United States.
Court of Appeals, Eleventh Circuit. Phi Delta Phi. Author: "Grand Jury Secrecy Violations," Barrister, 1981.
"Handling Criminal Tax Cases: A Lawyers Guide, Closing the Civil Case After Criminal Investigation or Prosecution, Illinois Institute for Continuing Legal Education," 1985.
"Appealing Internal Revenue Service Findings in Tax Audits," Illinois Manufacturers" Association Law Digest, 1989. Contributing Practitioner: "Internal Revenue Service Practice & Policy," Tax Management, Incorporated., 1990. Lecturer: "Trial Techniques in Tax Court," 29th Annual Tax Institute, Alabama State Bar, 1989.
"Federal Tax Controversies - Practice Before the Internal Revenue Service, the District Court and the United States.
Tax Court," American Bar Association & Federal Bar Association, 1992. "There"s a Crime Investigation Department Agent at the Door.
Practical Considerations for the Accounting Professional," Illinois Certified Public Accountants Society, 38th Annual Tax Conference, 1992. "Evidence in the Tax Court," Midwest Regional Internal Revenue Service Appeals Office, 1992.
"How The Budget Reconciliation Acting of 1993 Affects You and Your Business," National Business Institute, 1994.
Adjunct Professor, The John Marshall Law School Graduate Tax Program, Civil Tax Procedure and Administrative Practice, 1985. Member, Advisory Board, Center for Tax Law and Employee Benefits, The John Marshall Law School, 1997. Trial Attorney, Office of Regional Counsel, 1973-1978 and Senior Trial Attorney, Office of District Counsel, 1978-1979, Internal Revenue Service, Chicago, Illinois.
Associate, 1979-1985.
Partner, 1985-1992, Silets & Martin, Limited. Partner, 1992, Martin, Brown & Sullivan, Limited.
Member: Chicago (Member, 1980, Subcommittee Chairman 1984-1985 and Member, Executive Council, 1983-1985, Federal Taxation Committee), Illinois State (Member, Section on Federal Taxation, 1979), Federal (Member, Committee on Federal Taxation, 1977) and American (Member: Taxation Section, 1973. Court Procedure Committee, Liaison with the Tax Court Subcommittee) Bar Associations.
The Missouri Bar; State Bar of California (Member, Taxation Section, 1989).
Martin, Brown & Sullivan, Limited. was founded in 1992 by six attorneys formerly with the firm of Silets and Martin, Limited. The firm practices with an emphasis in business litigation and advice, federal and state civil and criminal tax administrative practice and litigation, white-collar criminal defense, state and federal government disputes, commercial litigation, administrative law, commodity disputes and litigation, employment law, federal and state tax advice and estate planning. The firm provides general legal advice to individuals, partnerships, estates and corporations of all sizes.
Member, Advisory Board, Center for Tax Law and Employee Benefits, The John Marshall Law School, 1997. Trial Attorney, Office of Regional Counsel, 1973-1978 and Senior Trial Attorney, Office of District Counsel, 1978-1979, Internal Revenue Service, Chicago, Illinois. Associate, 1979-1985.
Partner, 1985-1992, Silets & Martin, Limited.
Partner, 1992, Martin, Brown & Sullivan, Limited. Member: Chicago (Member, 1980, Subcommittee Chairman 1984-1985 and Member, Executive Council, 1983-1985, Federal Taxation Committee), Illinois State (Member, Section on Federal Taxation, 1979), Federal (Member, Committee on Federal Taxation, 1977) and American (Member: Taxation Section, 1973.
Court Procedure Committee, Liaison with the Tax Court Subcommittee) Bar Associations. The Missouri Bar; State Bar of California (Member, Taxation Section, 1989).