About the Author

Sam Handwerger, CPA, is a senior lecturer in the Accounting and Information Assurance department and is a University of Maryland undergraduate accounting alumnus. He also holds a Master of Science in Taxation degree from the University of Baltimore. Handwerger was a Senior Tax Researcher with EY in New York City and later led the Tax Planning and Preparation Departments of the CPA firm Handwerger, Cardegna, Funkhouser & Lurman. In 1996, he was awarded the Governor’s Volunteer of the Year award in the State of Maryland for his financial and management advice to non-profit organizations. Before joining the Smith School on a full-time basis, Handwerger held adjunct positions at the Johns Hopkins University School of Business and the University of Baltimore Law School. Handwerger’s professional accomplishments include giving expert professional testimony in various legal cases involving accounting and tax issues, as well as for the now landmark decision in the Maryland Tax Court, Har Sinai West v. Comptroller. Further, in 2013, Handwerger orchestrated a “no-change” IRS audit in Tax Court involving a $30 million assessment, Docket 28353-12.