Samuel M. Maruca Esq.

Partner
maruca_sam_2015

Sam Maruca has practiced broadly and exclusively in the area of federal income tax since 1983, focusing in recent years on large-case controversies, including complex transfer pricing disputes.  He has represented both US and foreign-based multinational companies in the pharmaceutical, bio-tech, communications, heavy manufacturing, entertainment, and retail sectors, in matters at the audit level, in IRS Appeals, in mediation, in competent authority, and in the courts.  His expertise includes the preparation of opinion letters and compliance advice relating to cross-border financing transactions and transfer pricing matters, repatriation of foreign earnings, anti-deferral regimes and limitation on benefits, mutual assistance and other treaty issues.
     From 2011-2014, Mr. Maruca served as the first Director of Transfer Pricing Operations in the Large Business & International Division of the Internal Revenue Service, where he had national responsibility for transfer pricing compliance and double tax cases under US tax treaties.

Education:

J.D., Georgetown University (1982)
B.A. Yale University (1977)

Bloomberg BNA Portfolios and Publications:
886 T.M., Transfer Pricing: Introductory Materials (co-author)

(Commissioned) 6936 T.M.,  Transfer Pricing Rules and Practice in the OECD