Area of Focus
Washington National Tax Tax controversy

Sarah Sexton Martinez

Senior Manager, National Tax, Tax Controversy
Area of Focus
Washington National Tax Tax controversy

About Sarah

Sarah Sexton Martinez is a senior manager in RSM’s tax controversy practice. She advises on tax practice and procedural issues that arise during IRS examinations and represents clients before the IRS Independent Office of Appeals. She has extensive experience with research and development credits and supports the construction and real estate industry.

Prior to joining RSM, Sarah had over 14 years of experience as an attorney and manager with the IRS Office of Chief Counsel in the Large Business & International and Small Business/Self-Employed divisions. She represented the IRS in hundreds of tax court cases and provided legal advice to exam agents and collection officers. In addition, she served on national teams as a point of contact for research credit and tax fraud issues.

Sarah has extensive experience training IRS attorneys, agents and collections officers on technical tax law and procedures. She has also taught federal income tax as an adjunct professor. 

Sarah grew up in Athens, Ohio, where she attended college and served on the city council. She enjoys distance running, watching her sons play soccer and walking her two rescue dogs.


Professional affiliations and designations

  • Attorney, California, Illinois and U.S. Tax Court
  • American Bar Association, Section of Taxation

Education

  • Juris Doctor, University of California, Berkeley School of Law
  • Master of Arts, peace and development studies, University of Limerick, Ireland
  • Master of Arts, political science, Ohio University
  • Bachelor of Arts, political science, Ohio University