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Sam Chung

Sam Chung

Direct:(253) 284-4413

Attorney at Law


Sam is a tax and general business law partner with Harlowe & Falk. A Prior to joining Harlowe & Falk, Sam practiced international tax at Deloitte and at a business consulting firm, where he specialized in advising corporations, individuals, closely held businesses, and investment partnerships with international tax compliance and business structuring.

Sam’s practice includes assisting individuals and businesses of all sizes, in all business law, general counsel, personal law, and tax matters. A This includes advising on entity formation and start up of new businesses, both domestically and in a cross-border setting, advising on corporate, regulatory, employment, contract, real estate, and tax matters, tax impacts of cross-border investment activity, and transactional planning for business acquisitions, combinations, dispositions, and other restructurings. Sam also advises on estate planning and probate matters.

Sam provides assistance representing individuals and businesses with tax disputes with the Internal Revenue Service, the Washington State Department of Revenue, and other taxing authorities. Sam also helps clients properly report their foreign investments with the Internal Revenue Service (such as FBAR), and assists with penalty remediation and streamlined filing procedures.

Sam enjoys cooking, dining out, golf, and the outdoors, and is known to keep his barbecue fired up most of the (short) Pacific Northwest summer season.


  • New York University School of Law (LL.M. in Taxation)
  • University of Washington School of Law (J.D., with honors)
  • University of Michigan (B.A.)



  • Member, Washington State Bar Association
  • Member, California State Bar Association
  • Member, New York State Bar Association