Theodore A. Sinars

Theodore A. Sinars

Ted concentrates his practice in the areas of Internal Revenue Service civil and criminal taxation, procedure and litigation. In the area of civil taxation, this includes representation of corporations, individuals, partnerships, government entities, tax exempt organizations, trusts and estates in audits and administrative appeals and in Tax Court, federal district court and appellate matters. Representative issues include: defining income under multiple theories; deductions; basis; valuation; depreciation and amortization; tax shelter investments; employment taxes; transfer taxes; excise taxes; and penalties. Ted also represents taxpayers in connection with similar matters before the Illinois Department of Revenue. In the area of criminal tax and white collar criminal investigations, Ted has represented numerous individual and corporate clients during the course of Internal Revenue Service and grand jury investigations, Department of Justice Tax Division and United States Attorney’s Office review and federal district court litigation and appellate matters.

Education:

  • University of Notre Dame (Bachelor of Business Administration, cum laude, 1966; Juris Doctor, 1967)
  • Notre Dame Law Review

Admissions:

  • Illinois bar (1967); U.S. Tax Court; U.S. Supreme Court, U.S. Courts of Appeal for the Sixth and Seventh Circuits, and U.S. District Court, Northern District of Illinois, including Trial Bar

Distinctions:

  • Federal Bar Association, Chicago Chapter (Treasurer, 1985; Secretary, 1986; Vice-President, 1987-1988; President, 1989)
  • Federal Bar Association, Chicago Chapter – Member of Board of Directors
  • Chicago Bar Association – Member of Federal Tax Executive Committee
  • Chairman of the Internal Revenue Service Illinois Practitioners Liaison Committee
  • Illinois Super Lawyer – Tax
  • Past Chairman of the Federal Taxation Committee and the Civil and Criminal Tax Procedure Committee of the Chicago Bar Association

Memberships:

  • Chicago, Federal and American Bar Associations

Recent Publications and Presentations:

  • Ted’s chapters and articles have been published by West Publishing, Mertens Law of Federal Income Taxation, Journal of Tax Practice and Procedure, CCH Incorporated, the CBA Record and the EA Journal. Some of the many chapters and articles on taxation matters that he has authored include: Tax Fraud Defenses and Trial and IRS Prosecution Strategies, Illinois Institute for Continuing Legal Education (1975, 1978, 1980 and 1985); Tax Court Practice, Illinois Institute for Continuing Legal Education (1983, 1985, 1987, 1989, 1990, and 1991); Tax Fraud – The Defense Lawyer’s Role, Chicago Bar Record (1989); The Enrolled Agent’s Role In Criminal Tax Investigations, E.A. Journal (September – October, 1997; and January – February, 1998); Outer Limits of Tax Practice, E.A. Journal (March – April, 1999); The Confidentiality Privilege Extended to Non-Lawyers – How Limited Is It?, CCH Journal of Tax Practice and Procedure (April – May, 1999); Criminal Tax Offenses and Procedure, Mertens Law of Federal Income Taxation, West Publishing (2000); Code Section 7525 Privilege – Whither Goest Thou, CCH Journal of Practice and Procedure, April – May 2009; Identity Theft, EA Journal, November 2013

Other:

  • Adjunct Professor of Law, DePaul University College of Law, Masters of Law in Taxation Program; Ted has taught in this program for over twenty years in the areas of civil and criminal tax procedure
  • Instructor for the National Tax Practice Institute since 1993
  • Ted is a frequent speaker and author on tax matters for many professional organizations, including the National Association of Enrolled Agents, the Chicago, Federal and American Bar Associations, the Illinois Institute for Continuing Legal Education, the Illinois CPA Society, and other accountant and enrolled agent organizations throughout the country
  • Ted has been a guest instructor of the Internal Revenue Service and its special agent, revenue agent and revenue officer training programs and has testified before Congress in federal taxation matters
  • Ted has taught in the areas of Internal Revenue Service audit and procedure, including: Internal Revenue Service methods of proving income, economic reality audits, independent contractor-employee classification issues, and trust fund liability matters; drafting protests and negotiating with the Appeals Division of the Internal Revenue Service in income and estate tax matters; Tax Court practice, procedure and litigation; criminal tax procedure and representing taxpayers under IRS criminal investigation, including litigation; and various other tax topics, including taxpayer bill of rights, ethics and malpractice issues in representing taxpayers, requirements of filing cash transaction reports, and IRS collection activities.

E-Mail Address:
tasinars@mjms.com