Samuel Fowler is an associate in Mayer Brown’s New York office and a member of the Tax Transactions & Consulting practice where he assists clients with state & local tax (SALT) planning, controversy, and compliance matters involving all major tax types. Sam provides multistate tax advice with respect to general business transactions, product offerings, leasing and lending activities, mergers and acquisitions, and real estate investments. In addition, he has significant experience with audit defense and has been involved in SALT controversies before state tax agencies and courts across the United States. His experience spans the technology, manufacturing, real estate, retail, and financial services industries. Prior to joining Mayer Brown, Sam worked in the tax department of a large defense contractor where he handled state income tax audits and appeals and supported a variety of multistate and federal tax planning initiatives.


The University of Rhode Island, BS, cum laude

Northeastern University School of Law, JD


  • New York
  • Massachusetts