We are pleased to announce that Sandra R. Brown along with Caroline Ciraolo (Kostelanetz LLP) and Sharyn Fisk (California State Polytechnic University Pomona) will be speaking at the upcoming Hawaii Tax Institute on Clemency [Pardons and Commutations] – Navigating the Rules, Managing Client Expectations and Ethical Considerations seminar at the Sheraton Waikiki, Wednesday, November 5, 2025, 1:30 p.m. – 2:30 p.m. (HST).
The likelihood that a client, facing a criminal investigation or dealing with a prior conviction, raises the issue of “Can you get me a pardon?” has increased ten-fold. This session will provide an understanding of the legal, practical, and ethical issues practitioners should be cognizant of when stepping into the waters in advising about this increasingly “hot topic” of interest to many clients.
Sandra R. Brown, former Acting United States Attorney of the Office of the U.S. Attorney (CDCA), is a Principal of Hochman Salkin Toscher Perez P.C., where she focuses on criminal tax investigations, grand jury matters, litigation and appeals, as well as representing and advising taxpayers involved in complex and sophisticated civil tax controversies, including sensitive-issue audits and administrative appeals, as well as civil litigation. During her more than 34 years as a trial attorney, she has personally handled over 2,000 tax cases, including bench and jury trials, on behalf of taxpayers and the United States.
Sandra has been recognized by Chambers High Net Worth in Tax and Tax Fraud, LawDragon’s 500 Top International Tax Attorneys, California’s Super Lawyers, California’s top 100 leading women lawyers and is the recipient of USD School of Law’s Richard Carpenter Excellence in Tax Award as well as the IRS Criminal Investigation Chief’s Award and the IRS’s Mitchell Rogovin National Outstanding Support of the Office of Chief Counsel Award.
Sandra obtained her LL.M. in Taxation from the University of Denver and is a fellow of the American College of Tax Counsel.

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