Sam Kamyans

Baker & McKenzie LLP


Sam Kamyans is an associate in the Firm's Tax group in Washington, DC. He advises clients on federal income tax planning for internal restructurings, and M&A involving domestic and international taxpayers. He is experienced in the taxation of partnerships, and has significant experience in energy (traditional and renewable sources), private equity and public market transactions.

Prior to joining the Firm, Sam was tax counsel to Sempra Energy, a Fortune 500 energy company. Before going in-house, he practiced at a large law firm and was an attorney advisor at the US Internal Revenue Service, where he focused on partnership taxation. In addition to practicing tax law, Sam taught partnership taxation at Georgetown University Law Center from 2010 to 2015.

Practice Focus

Sam's practice focuses on the US federal income taxation of partnerships engaged in domestic and international transactions in a wide array of industries. He advises clients in the energy, private equity and real estate sector on structuring and implementing complex mergers and acquisitions, divestitures, equity extractions, internal restructurings, and public and private offerings, all with a strong focus on providing tax solutions. In addition, Sam is well experienced in advising, negotiating and drafting partnership and joint venture agreements.

Professional Associations and Memberships

  • American Bar Association - Tax Section 
  • Washington D.C. Bar Association - Tax Section


  • District of Columbia~United States (2012)
  • California~United States (2008)


  • Georgetown University Law Center (LL.M. with distinction) (2009)
  • Loyola Law School (J.D.) (2008)
  • University of California at Santa Barbara (B.S.) (2004)


  • English
  • Farsi