About Us

Samuel Rock, Esq.* is a 1993 graduate of Washington and Lee University and 1996 graduate of the the University of Kentucky College of Law.  He practices federal taxation for foreign nationals and U.S. ex-patriots, IRS debt resolution, immigration, personal injuries, workers compensation, torts, litigation, and criminal law.  Prior to entering full time private practice in 2000, he was an assistant district attorney, staff attorney for the Kentucky Court of Appeals, and was a litigation associate for a regional corporate law firm.  For almost 8 years he was an owner and general counsel of a Spanish speaking tax preparation service.  Between 2009 and 2010, he served as the director of the Individual Taxpayer Identification Number (ITIN) program for a publicly traded tax preparation service.  He is a national speaker and published author on issues relating to the intersection of taxation and immigration.  He resides in Atlanta and travels to New York and Kentucky for cases in those states.  He is licensed in Kentucky and Georgia.  In other states, his practice is limited to Federal tax and immigration cases.

He is a Designated Attorney for the Consulate of Mexico in Indianapolis, IN, wherein he assists the Consulate in matters relating to its nationals in Kentucky.

Email:    sam@rocklawgroup.com

Published materials and references:

1. •Taxpayer Privacy and Common Income Tax Issues for Immigration Lawyers, Immigration and Nationality Handbook, 2009-2010, American Immigration Lawyers Association
   

1. •The Intersection of Income Tax and Immigration Law with a Brief Discussion on Tax Benefits for HaitianTPS Recipients, Immigration and Nationality Handbook, 2010-11 (to be published June 2010), American Immigration Lawyers Association.
   

1. •Submission for the Record, U.S. House of Representatives, Committee on Ways and Means, Subcommittee on Oversight, March 10, 2004, Hearing on Individual Taxpayer Identification Numbers (ITINs), Social Security Numbers (SSNs), Wage Reporting, and the Suspense File.
   

1. •Tax Benefits for Haitian Beneficiaries of Temporary Protected Status, July 2010 Podcast,  American Immigration Lawyers
   

1. •American Immigration Lawyers National Conference, Panel Leader, Tax Issues for Foreign Born Individuals, 2009 and 2010.
   

1. •Federal Bar Association/AILA Mid-South, Spring Immigration Conference, Memphis, TN, Speaker, Tax Issues for Immigration Lawyers, 2009 and 2010.
   

1. •Expert for defense in Colorado v. Gutierrez, CO Supreme Court, Advance Sheet 09SA69 (wherein Court held in favor of defense that undocumented workers tax records in the custody of tax preparer are protected under 4th Amendment and CO Constitution).
   

2. •Taxpayer Regulation: Require Preparers to Obtain Proof of Residency for Refundable Credits, Tax Analysts, November 22, 2010, pp. 923-929.
   

   Preparer Regs- Require Proof of Residency for Refundable Credits, Tax Notes, 11.22.2010.pdf

Associate(s):

Julie McGill is a 2005 graduate of the University of Kentucky and 2010 graduate of the University of Kentucky College of Law.  She was the Articles Editor for the Kentucky Journal of Equine, Agriculture & Natural Resources Law and has written articles published by For the Defense and The Federal Lawyer.  Julie also made substantial contributions to the Energy & Mineral Law Foundation's 2008 annual institute publication and created The Business Case for Green Building, a presentation given at the 2008 Environmental Update Seminar.  Julie works in Lexington, KY.

 

Email:  jmcgill@rocklawgroup.com