Sarah Sexton Martinez
Managing Director, Tax Practice Policy and Quality
Chicago, Illinois
Executive summary
Sarah serves as a Managing Director in the Tax Practice Policy & Quality group at Grant Thornton Advisors LLC. In this role, she supports the firm’s tax practice through policy development, quality initiatives, and technical guidance aligned with professional standards. Her areas of focus include partnerships, artificial intelligence, crypto and digital assets, and reportable transactions.
She brings extensive federal tax experience from both public accounting and government service and is well‑versed in federal tax practice and procedure. Her academic training and professional background give her a strong foundation for assessing risk in complex federal tax matters.
Sarah has deep experience in tax controversy, procedure, and regulatory compliance. She joined Grant Thornton from RSM, where she represented clients before IRS Examination, Appeals, and Collections and advised on complex federal tax issues. Prior to her public accounting roles, she spent more than a decade with the IRS Office of Chief Counsel, litigating and resolving federal tax disputes and advising on corporate, partnership, individual, and international tax matters.
She is also a frequent instructor and presenter, having served as an Adjunct Professor of Federal Income Tax and published on federal tax law and procedural developments.
Professional qualifications and memberships
- California Bar
- Illinois Bar
- United States Tax Court
- American Bar Association, Tax Section
- AICPA, Member-Affiliate (Non-CPA), Tax Section
Presentations and publications
- American Bar Association, Tax Section Administrative Practice Committee, “Research Credit Examination Updates and George v. Commissioner” February 2026.
- American Bar Association, Tax Section Mid Year Conference 2026, “Navigating Tax Guidance in a Post-Loper Bright World: Subregulatory Guidance, Executive Constraints, and the Future of Treasury Rulemaking.”
- American Bar Association, Tax Section Mid Year Conference 2025. “Evolution of Pass-through Audits and Appeals: Practical insights and Strategies.”
- The Tax Adviser, April 2025, “The 50th Anniversary of the EITC.”
- Bloomberg Law News January 2, 2026, co-authored “IRS Upheaval Makes Patience and Tech a Tax Pro’s Best Friends.”
Community involvement
- Treasurer, Best Foot Forward Road Runners Club
- General Counsel, Truman Scholars Association
Education
- University of California Berkeley, School of Law, J.D.
- University of Limerick, Masters of Peace and Development Studies
- Ohio University, M.A. and B.A. Political Science, minors in Geography and Spanish
Services
- Tax Services
- Tax Services
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