Ggoch-Saem “Sammy” Kim is an Associate Attorney at the Sodowsky Law Firm, PC (SLF). Ms. Kim represents individuals and businesses in all phases of state and federal civil tax controversies. Ms. Kim has appeared before the IRS, the Comptroller of Maryland, the D.C. Office of Tax and Revenue, the Virginia Department of Taxation, and the United States Tax Court.
Prior to joining the Sodowsky Law Firm, Ms. Kim worked for Kundra & Associates, PC, a boutique tax controversy law firm in Maryland, and briefly served as a judicial extern to Chief Special Trial Judge Peter J. Panuthos in the United States Tax Court. While at the United States Tax Court, some of Sammy’s written work was quoted by Forbes. Peter J. Reilly, Joint Electronic Returns – Check With The Ex Before Hitting Send Button, Forbes, May 14, 2014. This article related to the issues of filing status, dependency exemption deductions, earned income credit and child tax credits.
While working for the U.S. Attorney’s Office for the District of Columbia and the Office of Immigration Litigation of the Department of Justice, Ms. Kim also worked on issues such as immigration consequences of tax disputes and criminal convictions.
She enjoys being a tax lawyer because there is a continuous intellectual challenge inherent in tax work. Ms. Kim says her most rewarding benefit is to be able to provide value to her clients’ businesses and individual circumstances — either by saving clients tax dollars or by resolving complex legal and financial problems for them.
Ms. Kim says she discovered her penchant for tax law while in law school advocating for taxpayers at the Low Income Taxpayer Clinic during the day and taking tax classes at night. Ms. Kim received her B.S. in Physics from Ewha Womans University, Seoul; her J.D. (cum laude) from the University of the District of Columbia, David A. Clarke School of Law; and her LL.M. in Taxation from Georgetown University Law Center. She also holds an M.B.A. degree from the University of California at Riverside. After being professionally trained as an official translator-interpreter prior to law school, Ms. Kim had a unique experience translating for the Embassy of the Republic of Korea in Washington D.C.
Ms. Kim is admitted to practice in the District of Columbia and before the United States Tax Court. She is a member of the District of Columbia Bar Sections of Taxation and Litigation. Ms. Kim is also an active member of the American Bar Association’s Section of Taxation. Currently she is studying for the Virginia Bar. Whenever she finds time, she loves playing golf with her husband and son.