Sandra’s unique background and diverse skill set brings a wholistic approach to client service as she counsels and assists using her background in tax and business law, estate planning and probate, general business law, and commercial litigation. Her passion is providing advocacy, support, and guidance to her clients during challenging periods such as the illness or death of a loved one or threats by federal or state tax authorities.

Sandra’s estate planning and asset protection practice crafts solutions through Wills, Trusts, and other asset protection mechanisms to assist individuals and business owners with planning for the future, protecting family members and vulnerable adults and children through specialty trusts and guardianship proceedings, and preserving business and financial interests. Sandra also assists with probate for decedents, estate tax return preparation, and out-of-court estate and trust administration, providing comfort alongside strategies to minimize costs in carrying out a loved one’s wishes. Sandra’s special knowledge of tax and estate law has allowed her to lecture and publish numerous educational materials for attorneys and CPAs on the various crossovers between tax law, probate, and planning.

Sandra’s tax practice assists individuals and businesses with all aspects of tax law and planning. For example, Sandra is well-versed in resolving disputes with the Internal Revenue Service and Illinois Department of Revenue, whether arising from an audit, tax liability, responsible officer investigation or penalty, or similar controversy. Sandra has negotiated many payment plans and offers in compromise with taxing authorities, and often can provide unique strategies for resolution through such avenues as innocent spouse requests or penalty abatement. Sandra also provides tax consulting services, assisting with tax planning and preparation of complex returns such as gift and estate taxes. Finally, Sandra assists individuals with FinCEN compliance, including offshore account disclosures and the new 2026 Residential Real Estate reporting. Since 2023, Sandra has served on the ISBA’s Federal Taxation Committee Council, representing the legal field in federal tax initiatives and education.

Sandra’s business practice guides owners and managers through each stage of operation, from corporate formation, to operational needs such as drafting and reviewing contracts and agreements, management and employment issues, protection of ownership interests, ongoing entity compliance, and everything in between. Sandra’s special knowledge of corporate and tax law helps her craft strategies for owners seeking assistance with substantive business decisions. Sandra’s past decade of commercial litigation experience helps her leverage negotiating power in transactions and resolve disputes involving businesses.

When Sandra is not working, she might be found with her hands in the dirt gardening, in another state or country traveling on a new adventure, singing at her church, or debating character arcs and subplots in her book clubs.

  • The FinCEN Kerfuffle, Illinois Bar Journal (May 2026)
  • Transferee Liability for Unpaid Estate Taxes Can Haunt Fiduciaries and Beneficiaries for Decades, ISBA Federal Taxation Committee Newsletter (May 2026)
  •  Here We Go Again: Challenges to FinCEN’s Residential Real Estate Rule, ISBA Federal Taxation Committee Newsletter (April 2026)
  •  New Residential Real Estate Reporting to FinCEN Begins March 1, 2026, ISBA Federal Taxation Committee Newsletter (March 2026)
  • One Big Beautiful Bill Act: Tax Changes for 2026 for Individuals, Families, and Estates,ISBA Federal Taxation Committee Newsletter (December 2025)
  • Recent Changes to the IRS Office of Appeals: Increasing Transparency and Fairness Initiatives for Taxpayers While Retaining Exceptions Limiting Access to Appeals Consideration, ISBA Federal Taxation Committee Newsletter (October 2025)
  • Recent Landmark Cases: Summaries and Impact Analysis Segment of 2025 Estate Planner’s Playbook, National Business Institute (September 2025)
  • Changes to Estate Tax Planning May be Needed for Closely-Held Businesses with Key Man Insurance Policies Securing Buy-Out Agreements, ISBA Federal Taxation Committee Newsletter (September 2024)
  • Roundup of Recent IRS Penalty Abatement Caselaw, ISBA Federal Taxation Committee Newsletter (June 2024)
  • U.S. Supreme Court to Decide Whether 2017 Mandatory Repatriation Tax is Constitutional and Satisfies Due Process in Moore v. United States, ISBA Federal Taxation Committee Newsletter (March 2024)
  • The Corporate Transparency Act Will Be a Big Deal for Small Businesses, ISBA Federal Taxation Committee Newsletter (October 2023)
  • Unlocking the Heart of the Law, CBA Record, Flash Fiction Contest Winner (Jan.-Feb. 2023)
  • Can You Pierce the Veil of an Illinois LLC?, Illinois Bar Journal, Vol. 103 #7 (July 2015) (positively cited by the Illinois Appellate Court in the decision Lewis, Yockey & Brown, Inc. v. Fetzer, 2022 IL App (4th) 210599)
  • Series Limited Liability Companies: A Possible Solution to Multiple LLCs, 84 Chicago-Kent Law Review 273 (Dec. 2008)
  • Regular contributor to Debits & Credits, published by the Independent Accountants Association of Illinois (2008 – Present)

Speaking Engagements & Presentations

  • “II. Simple Testamentary Trusts and Revocable Living Trusts” and “III. Tax Reductions with Trusts” Segments of Trusts in Illinois from A to Z, National Business Institute (June 2026)
  • “V. Handling Estate Administration Tax Issues” and “VI. Distribution and Closing of the Estate” Segments of Illinois Estate Administration from Start to Finish, National Business Institute (May 2026)
  • “IV. Risky Tactics and Fiduciary Liability: Lessons from Recent Case Law” Segment of 2025 Investment Rules, Traps, and Tactics for Estate Planners, National Business Institute (July 2025)
  • “IV. Tax Issues in Probate Administration” and “V. Trust Taxation Issues” Segments of Illinois Probate and Trust Administration, National Business Institute (June 2025)
  • “The Limited Liability Company in Chapter 11: Key Issues” Panelist, Central States Bankruptcy Workshop, American Bankruptcy Institute (June 2025)
  • “VIII. Sale of Property and Distributions” and “Final Accounting and Closing the Estate” Segments of Illinois Probate Process from Start to Finish, National Bankruptcy Institute (March 2025)
  • “II. New Tax Considerations in LLC Formation: FinCEN Beneficial Owner Reporting, Delaware General Corporation Law, and More” Segment of LLC Formation and Operation: 2025 Legal Guide, National Business Institute (March 2025)
  • “III. Basic Tax Concerns” Segment of Step-by-Step Guide to Drafting Wills and Trusts in Illinois, National Business Institute (January 2025)
  • “Step 3: Managing the Estate: Valuations, Spousal Share, and More” and “Step 6: Handling the Estate Closing, Final Accounting, and Tax Returns” Segments of Illinois Probate Process: In 7 Simple Steps, National Business Institute (December 2024)
  • “V. Handling Estate Administration Tax Issues” and “VI. Distributing and Closing of the Estate” Segments of Illinois Estate Administration from Start to Finish, National Business Institute (June 2024)
  • “II. Assets, Creditor Claims and Debt Considerations” and “III. Distributions, Final Accounting and Closing the Estate” Segments of Illinois Probate and Trust Administration, National Business Institute (December 2023)
  • “I. Corporate Transparency Act – Beneficial Ownership Information Rules” and “II. Tax Reporting and Audit Preparedness” Segments of Private Business Compliance Guide 2023, National Business Institute (September 2023)
  • “Step 3: Managing the Estate: Valuations, Spousal Share, and More” and “Step 6: Handling the Estate Closing, Final Accounting, and Tax Returns” Segments of Illinois Probate Process: In 7 Simple Steps, National Business Institute (December 2022)
  • “Questions Regarding the Estate’s Taxable Value” Segment of Top Tax Mistakes and Disputes in Trusts and Estates, National Business Institute (October 2022)
  • “IRS Requirements for Foreign Financial Assets & Solutions for Non-Compliance,” CBA International & Foreign Law Committee (March 2016)
  • Assisted in preparation of “IRS (1) Voluntary Classification Settlement Program for Workers; (2) IRS Classification Settlement Program; and (3) Section 530 for Revenue Act of 1978,” CBA Federal Taxation Committee (October 2014)
  • “2014 IRS Offshore Voluntary Disclosure Program & 2014 Streamlined Offshore Compliance Procedures,” CBA Federal Taxation Committee, Practice & Procedure Division (September 2014)
  • Foreign Reporting Update (FBARs and Disclosure of Foreign Accounts), CBA Asset Protection Committee (January 2014)
  • Assisted in preparation of “IRS Voluntary Classification Settlement Program for Workers” (January 2013)
  • Assisted in preparation of “IRS §6672: Trust Fund Recovery Penalty” (May 2012)
  • Assisted in preparation of “IRS Offers in Compromise” (August 2010)

  • Chicago-Kent Law Review (2007 – 2008)
  • CALI Awards for academic excellence (various, 2005 – 2008)
  • CBA Flash Fiction Contest Winner (Jan.-Feb. 2023)
  • NBI Outstanding Faculty Award (2023)

Practice Areas

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