Washington, DC, January 7, 2026 – Miller & Chevalier Chartered today announced the election of Samuel A. Lapin as Member of the firm, effective January 1.

"We are delighted to welcome Sam into the firm's Membership. He embodies the best of Miller & Chevalier – technical excellence, zealous advocacy, and genuine collegiality," said William Barry, Chair of Miller & Chevalier. "Since joining the firm in 2019, Sam has consistently delivered exceptional service to both his clients and his colleagues."

Sam represents clients in federal tax matters, with an emphasis on federal tax controversy and litigation. He has experience representing clients during Internal Revenue Service (IRS) audits, before the IRS Independent Office of Appeals, and in litigation on a variety of domestic and international issues, including the research and experimentation (R&E) credit, deductions for foreign-derived intangible income (FDII), deferred compensation, and partnership basis adjustments. Sam has increasingly defended against IRS proposed adjustments based on the application of the economic substance and similar soft doctrines. He also has experience assisting clients with international tax planning and tax policy matters. 

Sam has been recognized by Legal 500 in international tax, and as One to Watch by The Best Lawyers in America^® in the areas of litigation and controversy – tax and tax law. 

"Sam's impact on our Tax practice is evident in the quality of his work, marked by practical judgment and the collegiality our clients value every day," said Michael Desmond, Chair of the firm's Tax department. "This promotion reflects that impact, and we are proud to welcome Sam as a Member and look forward to his continued contributions to the department and the firm."

About Miller & Chevalier 

Founded in 1920, Miller & Chevalier is a Washington, DC law firm with a global perspective and leading practices in Tax, International Law, Litigation, ERISA, White Collar Defense and Internal Investigations, Government Contracts, and Government Affairs. Miller & Chevalier is a top-ranked firm sharply focused on targeted areas that interact with the federal government. A significant number of firm lawyers have held senior positions in the U.S. government and have written many of the regulations they currently help clients navigate. For more information on the firm, visit www.millerchevalier.com.

###

CONTACT: 

Julie Merkin, Director of Marketing, jmerkin@milchev.com, 202-661-5413