Sanford I. Millar

Sanford I. Millar

Los Angeles, California

Sanford I. Millar is a Certified Specialist in Taxation Law and is admitted to practice before all courts in the State of California.

Mr. Millar is rated AV(r) Preeminent (TM) 5.0 out of 5 by Martindale-Hubbell, and named a Southern California Super Lawyer every year since 2006 (Los Angeles Magazine/Law & Politics Magazine).

Based in Los Angeles, where he has practiced for since 1974, Mr. Millar has represented clients in diverse businesses in domestic and complex cross-border transactions. He is skilled at international tax planning and international tax controversy and compliance matters for entrepreneurial companies, high net worth and dual national individuals.  His experience  includes helping clients: (a) structure the sale of a partnership interest in an international cellular phone company,(b) structuring international internet game companies, (c) restructure failed asset protection plans, (d) foreign bank and financial account compliance problems,(e) voluntary disclosures  and (f) other financial asset problems. He has a sub-specialty in taxation of eCommerce including Internet  taxation and online gaming taxation. He is frequently consulted as an expert on business and taxation law matters.

Areas of Practice

  • Tax Law
  • Gaming Law

Certified Legal Specialties

  • Certified Tax Specialist, California Board of Legal Specialization

Bar Admissions

  • California, 1975
  • U.S. Tax Court, 1978


  • Southwestern University School of Law, Los Angeles, California
    • J.D. – 1974
  • University of Southern California
    • A.B. – 1971
    • Major: International Relations
  • University of Southern California, Graduate School of Business
    • Masters in Business Taxation – 1982


  • Adjunct Professor: Advanced Corporate Taxation and Tax Procedure, University of Southern California, Graduate School of Business Leventhal School of Accounting
  • Adjunct Professor: Partnership Taxation, California State University Northridge in the Masters in Science in Taxation Program
  • Instructor: Partnership Taxation, UCLA Extension
  • Instructor: Taxation Law and Closely Held Business Issues, Practising Law Institute and California Continuing Education of the Bar

Professional Associations and Memberships

  • Taxation Law Advisory Commission of the State Bar of California, Commissioner
  • Tax Policy, Practice and Legislation Committee of the State Bar of California, Chair(Past)
  • International Law Committee of the State Bar of California, Member
  • International Law Section of the Beverly Hills Bar Association, Chair(Past)